优化: 大文件拆分+代码分割+按需加载+console清理+any类型替换

- Money.tsx (2260行→54行): 拆分为 money/ 子目录4个组件, React.lazy二级分割
- AIAssistant.tsx (2038行→63行): 拆分为 ai-assistant/ 子目录6个组件, React.lazy二级分割
- xlsx改为动态导入, OvertimeTab从345KB降至12.7KB
- api-services.ts: 请求参数 any→Record<string,unknown>
- 移除前端3处console.log残留
- 后端console替换为pino logger
- 前后端未使用import/变量清理
- Zod schema验证: termination/platform/special-status/work-process
- 新增 leave.routes.ts, acceptance-test.routes.ts
- UI组件: PageGuide, QueryError, Stepper

backend/src/routes/payroll2.routes.ts

@@ -504,7 +504,45 @@ router.put('/batches/:batchId/entries/:employeeId', async (req: AuthRequest, res
       },
     })
 
-    res.json({ success: true, data: updated })
+    res.json({ success: true, data: updated, taxBreakdown: calcResult.taxBreakdown })
+  } catch (err) {
+    next(err)
+  }
+})
+
+// 获取条目个税计算明细
+router.get('/batches/:batchId/entries/:employeeId/tax-detail', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const { batchId, employeeId } = req.params
+    const orgId = req.user!.orgId
+
+    const batch = await prisma.payrollBatch.findFirst({ where: { id: batchId, orgId } })
+    if (!batch) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '批次不存在' } })
+
+    const entry = await prisma.batchEntry.findUnique({
+      where: { batchId_employeeId: { batchId, employeeId } },
+    })
+    if (!entry) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '条目不存在' } })
+
+    const inputs = {
+      baseSalary: entry.baseSalary,
+      overtimePay: entry.overtimePay,
+      allowance: entry.allowance,
+      deduction: entry.deduction,
+      bonus: entry.bonus,
+    }
+    const calcResult = await calcBatchEntry(orgId, employeeId, batch.month, inputs, batch.type)
+    const taxBreakdown = calcResult.taxBreakdown || {}
+    // 加入社保公积金系统计算值 vs 实际值对比
+    taxBreakdown.systemSocialEmp = calcResult.systemSocialEmp
+    taxBreakdown.systemSocialOrg = calcResult.systemSocialOrg
+    taxBreakdown.systemHousingEmp = calcResult.systemHousingEmp
+    taxBreakdown.systemHousingOrg = calcResult.systemHousingOrg
+    taxBreakdown.actualSocialEmp = entry.socialEmp
+    taxBreakdown.actualSocialOrg = entry.socialOrg
+    taxBreakdown.actualHousingEmp = entry.housingEmp
+    taxBreakdown.actualHousingOrg = entry.housingOrg
+    res.json({ success: true, data: taxBreakdown })
   } catch (err) {
     next(err)
   }