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/services/payroll.service.ts

@@ -205,6 +205,12 @@ export async function calcBatchEntry(
     housingOrg = Math.max(0, fullHousingOrg - deductedHousingOrg)
   }
 
+  // 保存系统计算值（覆盖前）
+  const systemSocialEmp = socialEmp
+  const systemSocialOrg = socialOrg
+  const systemHousingEmp = housingEmp
+  const systemHousingOrg = housingOrg
+
   // 手动覆盖社保值
   if (options?.overrideSocial) {
     if (options.overrideSocial.socialEmp !== undefined) socialEmp = options.overrideSocial.socialEmp
@@ -229,9 +235,11 @@ export async function calcBatchEntry(
 
   // 个税计算
   let tax = 0
+  let taxBreakdown: any = null
   if (batchType === 'BONUS') {
     // 年终奖单独计税
     tax = calcBonusTax(inputs.bonus)
+    taxBreakdown = { method: '单独计税（年终奖）', bonus: inputs.bonus, tax }
   } else {
     // 累计预扣法（补偿金也走累计预扣，但无社保公积金扣除）
     const year = month.slice(0, 4)
@@ -252,8 +260,22 @@ export async function calcBatchEntry(
     const ytdHousingEmp = archivedEntries.reduce((s, e) => s + e.housingEmp, 0) + housingEmp
     const ytdSpecialDeduction = employee.specialDeduction * Number(month.slice(5, 7))
     const ytdTaxDeducted = archivedEntries.reduce((s, e) => s + e.tax, 0)
-    const ytdTaxableIncome = Math.max(0, ytdIncome - 5000 * Number(month.slice(5, 7)) - ytdSocialEmp - ytdHousingEmp - ytdSpecialDeduction)
+    const deductionAmount = 5000 * Number(month.slice(5, 7))
+    const ytdTaxableIncome = Math.max(0, ytdIncome - deductionAmount - ytdSocialEmp - ytdHousingEmp - ytdSpecialDeduction)
     tax = calcCumulativeTax(ytdTaxableIncome, ytdTaxDeducted)
+    taxBreakdown = {
+      method: '累计预扣法',
+      month: Number(month.slice(5, 7)),
+      ytdIncome,
+      deductionAmount,
+      ytdSocialEmp,
+      ytdHousingEmp,
+      ytdSpecialDeduction,
+      ytdTaxableIncome,
+      ytdTaxDeducted,
+      currentMonthTax: tax,
+      archivedCount: archivedEntries.length,
+    }
   }
 
   const netPay = totalPay - socialEmp - housingEmp - tax
@@ -263,7 +285,12 @@ export async function calcBatchEntry(
     socialOrg: Math.round(socialOrg * 100) / 100,
     housingEmp: Math.round(housingEmp * 100) / 100,
     housingOrg: Math.round(housingOrg * 100) / 100,
+    systemSocialEmp: Math.round(systemSocialEmp * 100) / 100,
+    systemSocialOrg: Math.round(systemSocialOrg * 100) / 100,
+    systemHousingEmp: Math.round(systemHousingEmp * 100) / 100,
+    systemHousingOrg: Math.round(systemHousingOrg * 100) / 100,
     tax,
+    taxBreakdown,
     totalPay: Math.round(totalPay * 100) / 100,
     netPay: Math.round(netPay * 100) / 100,
   }