From 93cbc83bb0d9560d224ecf2d64ccc6219d2c91da Mon Sep 17 00:00:00 2001
From: chenxi <yuechenna@dingtalk.com>
Date: Mon, 26 Oct 2026 15:05:49 +0800
Subject: [PATCH] =?UTF-8?q?feat:=20=E6=96=B0=E5=A2=9E=E4=BA=BA=E5=B7=A5?=
 =?UTF-8?q?=E8=B4=B9=E7=94=A8=E5=B7=A5=E8=B5=84=E6=B5=8B=E7=AE=97=E8=A1=A8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

按 8 月工资表落地 61 列表头与 34 个实时计算公式；不导入工资明细。
---
 app/Http/Controllers/Business/Pages.php       |   9 +
 config/labor_expense_table.php                |  76 ++
 .../labor-expenses.blade.php                  | 855 ++++++++++++++++++
 .../Business/LaborExpensePageAccessTest.php   |  32 +
 4 files changed, 972 insertions(+)
 create mode 100644 config/labor_expense_table.php
 create mode 100644 resources/views/business/pages/financial-operations/labor-expenses.blade.php

diff --git a/app/Http/Controllers/Business/Pages.php b/app/Http/Controllers/Business/Pages.php
index 8fab44ed..ea4535b1 100644
--- a/app/Http/Controllers/Business/Pages.php
+++ b/app/Http/Controllers/Business/Pages.php
@@ -4594,6 +4594,7 @@ class Pages extends Controller
             'online-daifa-price' => $this->contentForOnlineDaifaPrice(),
             'product-costs' => $this->contentForProductCosts(),
             'financial-analysis' => $this->contentForFinancialAnalysis(),
+            'labor-expenses' => $this->contentForLaborExpenses(),
             'courier-surcharge' => $this->contentForCourierSurcharge($tab),
             'courier-surcharge-settlement' => $this->contentForCourierSurchargeSettlementPage(),
             'freight-difference', 'other-surcharge-summary', 'return-fee' => $this->contentForCourierPayableSummary($page),
@@ -4622,6 +4623,14 @@ class Pages extends Controller
         };
     }
 
+    protected function contentForLaborExpenses(): array
+    {
+        return [
+            'view' => 'business.pages.financial-operations.labor-expenses',
+            'laborExpenseTable' => config('labor_expense_table'),
+        ];
+    }
+
     /**
      * 税金预测表逻辑配置：规则清单、数据源状态和运行参数。
      */
diff --git a/config/labor_expense_table.php b/config/labor_expense_table.php
new file mode 100644
index 00000000..46abe1e8
--- /dev/null
+++ b/config/labor_expense_table.php
@@ -0,0 +1,76 @@
+<?php
+
+return [
+    'source_label' => '8月工资.xlsx',
+    'groups' => [
+        ['key' => 'base', 'label' => '基础信息', 'span' => 5],
+        ['key' => 'original', 'label' => '原数据', 'span' => 9],
+        ['key' => 'fund', 'label' => '提高公积金基数方案', 'span' => 12],
+        ['key' => 'salary_parttime', 'label' => '工资+兼职方案', 'span' => 22],
+        ['key' => 'settlement', 'label' => '汇算清缴', 'span' => 12],
+        ['key' => 'recommendation', 'label' => '', 'span' => 1],
+    ],
+    'fields' => [
+        ['key' => 'A', 'label' => '序号', 'group' => 'base', 'kind' => 'sequence'],
+        ['key' => 'B', 'label' => '花名', 'group' => 'base', 'kind' => 'text'],
+        ['key' => 'C', 'label' => '姓名', 'group' => 'base', 'kind' => 'text'],
+        ['key' => 'D', 'label' => '中心', 'group' => 'base', 'kind' => 'text'],
+        ['key' => 'E', 'label' => '职位', 'group' => 'base', 'kind' => 'text'],
+        ['key' => 'F', 'label' => '8月应发工资', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'G', 'label' => '原社保个人扣款', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'H', 'label' => '原公积金个人扣款', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'I', 'label' => '扣除额', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'J', 'label' => '原需报个税基数', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=F#-G#-H#-I#'],
+        ['key' => 'K', 'label' => '原个税比列', 'group' => 'original', 'kind' => 'percent'],
+        ['key' => 'L', 'label' => '原速算扣除数', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'M', 'label' => '原需交个税金额', 'group' => 'original', 'kind' => 'number'],
+        ['key' => 'N', 'label' => '原需年交个税金额', 'group' => 'original', 'kind' => 'formula_number', 'formula' => '=M#*12'],
+        ['key' => 'O', 'label' => '新公积金缴存基数', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'P', 'label' => '新单位公积金月缴存12%', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'Q', 'label' => '新个人公积金月缴存12%', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'R', 'label' => '超额代扣缴', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'S', 'label' => '新月度应纳税所得额', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=F#-G#-I#-P#-R#'],
+        ['key' => 'T', 'label' => '新月度个税比列', 'group' => 'fund', 'kind' => 'percent'],
+        ['key' => 'U', 'label' => '新月度新速算扣除数', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'V', 'label' => '新月度个税金额', 'group' => 'fund', 'kind' => 'number'],
+        ['key' => 'W', 'label' => '全年应纳税所得额', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=S#*12'],
+        ['key' => 'X', 'label' => '年度税率', 'group' => 'fund', 'kind' => 'formula_percent', 'formula' => '=IF(S#=0,"",IF(W#<=0,0,IF(W#<=36000,0.03,IF(W#<=144000,0.1,IF(W#<=300000,0.2,IF(W#<=420000,0.25,IF(W#<=660000,0.3,IF(W#<=960000,0.35,0.45))))))))'],
+        ['key' => 'Y', 'label' => '年度速算扣除数', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=IF(W#=0,"",IF(W#<=0,0,IF(W#<=36000,0,IF(W#<=144000,2520,IF(W#<=300000,16920,IF(W#<=420000,31920,IF(W#<=660000,52920,IF(W#<=960000,85920,181920))))))))'],
+        ['key' => 'Z', 'label' => '全年个税', 'group' => 'fund', 'kind' => 'formula_number', 'formula' => '=W#*X#-Y#'],
+        ['key' => 'AA', 'label' => '单月应纳税所得额区间', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AB', 'label' => '福利费', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AC', 'label' => '现金', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AD', 'label' => '兼职工资合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AB#+AC#'],
+        ['key' => 'AE', 'label' => '新8月工资应发', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=F#-AD#'],
+        ['key' => 'AF', 'label' => '新月度应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AE#-G#-I#-P#-R#'],
+        ['key' => 'AG', 'label' => '新月度个税比列', 'group' => 'salary_parttime', 'kind' => 'percent'],
+        ['key' => 'AH', 'label' => '新月度新速算扣除数', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AI', 'label' => '新月度个税金额', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AJ', 'label' => '全年应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AF#*12'],
+        ['key' => 'AK', 'label' => '年度税率', 'group' => 'salary_parttime', 'kind' => 'formula_percent', 'formula' => '=IF(AJ#=0,"",IF(AJ#<=0,0,IF(AJ#<=36000,0.03,IF(AJ#<=144000,0.1,IF(AJ#<=300000,0.2,IF(AJ#<=420000,0.25,IF(AJ#<=660000,0.3,IF(AJ#<=960000,0.35,0.45))))))))'],
+        ['key' => 'AL', 'label' => '年度速算扣除数', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AJ#=0,"",IF(AJ#<=0,0,IF(AJ#<=36000,0,IF(AJ#<=144000,2520,IF(AJ#<=300000,16920,IF(AJ#<=420000,31920,IF(AJ#<=660000,52920,IF(AJ#<=960000,85920,181920))))))))'],
+        ['key' => 'AM', 'label' => '全年工资个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AJ#*AK#-AL#'],
+        ['key' => 'AN', 'label' => '月度兼职工资', 'group' => 'salary_parttime', 'kind' => 'number'],
+        ['key' => 'AO', 'label' => '月扣除额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,0,IF(AN#<=4000,800,AN#*0.2))'],
+        ['key' => 'AP', 'label' => '月应纳税所得额', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AN#-AO#'],
+        ['key' => 'AQ', 'label' => '月个税预扣率', 'group' => 'salary_parttime', 'kind' => 'formula_percent', 'formula' => '=IF(AN#<=0,0,IF(AP#<=20000,0.2,IF(AP#<=50000,0.3,0.4)))'],
+        ['key' => 'AR', 'label' => '月速算扣除数', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,0,IF(AP#<=20000,0,IF(AP#<=50000,2000,7000)))'],
+        ['key' => 'AS', 'label' => '月兼职需交个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AP#*AQ#-AR#'],
+        ['key' => 'AT', 'label' => '月度工资+兼职个税合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AI#+AS#'],
+        ['key' => 'AU', 'label' => '年度兼职工资个税', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AS#*12'],
+        ['key' => 'AV', 'label' => '年度工资+兼职个税合计', 'group' => 'salary_parttime', 'kind' => 'formula_number', 'formula' => '=AM#+AU#'],
+        ['key' => 'AW', 'label' => '汇算 工资薪金收入额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AE#*12'],
+        ['key' => 'AX', 'label' => '汇算 劳务报酬收入额(×80%)', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AN#*12*0.8'],
+        ['key' => 'AY', 'label' => '汇算 收入额合计', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AW#+AX#'],
+        ['key' => 'AZ', 'label' => '汇算 减基本减除费用', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=60000'],
+        ['key' => 'BA', 'label' => '汇算 减社保公积金', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=(G#+P#+R#)*12'],
+        ['key' => 'BB', 'label' => '汇算 全年应纳税所得额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=AY#-AZ#-BA#'],
+        ['key' => 'BC', 'label' => '汇算 适用税率', 'group' => 'settlement', 'kind' => 'formula_percent', 'formula' => '=IF(BB#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,0.03,IF(BB#<=144000,0.1,IF(BB#<=300000,0.2,IF(BB#<=420000,0.25,IF(BB#<=660000,0.3,IF(BB#<=960000,0.35,0.45))))))))'],
+        ['key' => 'BD', 'label' => '汇算 速算扣除数', 'group' => 'settlement', 'kind' => 'formula_integer', 'formula' => '=IF(BB#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,0,IF(BB#<=144000,2520,IF(BB#<=300000,16920,IF(BB#<=420000,31920,IF(BB#<=660000,52920,IF(BB#<=960000,85920,181920))))))))'],
+        ['key' => 'BE', 'label' => '汇算 全年应纳税额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",IF(BB#<=0,0,IF(BB#<=36000,BB#*0.03,IF(BB#<=144000,BB#*0.1-2520,IF(BB#<=300000,BB#*0.2-16920,IF(BB#<=420000,BB#*0.25-31920,IF(BB#<=660000,BB#*0.3-52920,IF(BB#<=960000,BB#*0.35-85920,BB#*0.45-181920))))))))'],
+        ['key' => 'BF', 'label' => '汇算 月应纳税额', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=BE#/12'],
+        ['key' => 'BG', 'label' => '汇算 应退金额(正=退/负=补)', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",AV#-BE#)'],
+        ['key' => 'BH', 'label' => '全年真实节税', 'group' => 'settlement', 'kind' => 'formula_number', 'formula' => '=IF(AN#<=0,"",Z#-BE#)'],
+        ['key' => 'BI', 'label' => '推荐方案', 'group' => 'recommendation', 'kind' => 'text'],
+    ],
+];
diff --git a/resources/views/business/pages/financial-operations/labor-expenses.blade.php b/resources/views/business/pages/financial-operations/labor-expenses.blade.php
new file mode 100644
index 00000000..824e6186
--- /dev/null
+++ b/resources/views/business/pages/financial-operations/labor-expenses.blade.php
@@ -0,0 +1,855 @@
+@php
+    $laborFields = $laborExpenseTable['fields'] ?? [];
+    $laborGroups = $laborExpenseTable['groups'] ?? [];
+    $laborFormulaFields = collect($laborFields)->filter(
+        static fn (array $field): bool => filled($field['formula'] ?? null)
+    );
+    $laborFormulaCount = $laborFormulaFields->count();
+@endphp
+
+<div class="labor-expense-page" data-labor-expense data-finance-table-surface data-directory-page="labor-expenses">
+    <style>
+        .labor-expense-page {
+            color: var(--vip-content-ink, #171717);
+            font-family: "JetBrains Mono", "Microsoft YaHei", "PingFang SC", monospace;
+            font-size: 0.8125rem;
+        }
+
+        .labor-expense-head {
+            display: flex;
+            align-items: flex-start;
+            justify-content: space-between;
+            gap: 1rem;
+            margin-bottom: 0.875rem;
+        }
+
+        .labor-expense-head strong {
+            display: block;
+            color: var(--vip-content-ink, #171717);
+            font-size: 0.875rem;
+            font-weight: 600;
+        }
+
+        .labor-expense-head p {
+            max-width: 76rem;
+            margin: 0.35rem 0 0;
+            color: var(--vip-content-muted, #595959);
+            font-size: 0.75rem;
+            line-height: 1.55;
+        }
+
+        .labor-expense-badge {
+            flex: 0 0 auto;
+            padding: 0.25rem 0.55rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 999px;
+            background: var(--vip-content-accent-soft, #F7F0DE);
+            color: var(--vip-content-accent-dark, #856632);
+            font-size: 0.7rem;
+            font-weight: 600;
+            white-space: nowrap;
+        }
+
+        .labor-expense-summary {
+            display: grid;
+            grid-template-columns: repeat(4, minmax(10rem, 1fr));
+            gap: 0.75rem;
+            margin-bottom: 0.875rem;
+        }
+
+        .labor-expense-summary__item {
+            min-width: 0;
+            padding: 0.75rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.5rem;
+            background: #fffdf8;
+        }
+
+        .labor-expense-summary__item span {
+            display: block;
+            color: var(--vip-content-muted, #595959);
+            font-size: 0.7rem;
+        }
+
+        .labor-expense-summary__item strong {
+            display: block;
+            margin-top: 0.25rem;
+            overflow: hidden;
+            color: var(--vip-content-ink, #171717);
+            font-size: 1rem;
+            font-variant-numeric: tabular-nums;
+            text-overflow: ellipsis;
+            white-space: nowrap;
+        }
+
+        .labor-expense-note {
+            display: flex;
+            align-items: flex-start;
+            gap: 0.45rem;
+            margin-bottom: 0.75rem;
+            padding: 0.65rem 0.75rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.5rem;
+            background: #fbfaf7;
+            color: var(--vip-content-muted, #595959);
+            font-size: 0.7rem;
+            line-height: 1.55;
+        }
+
+        .labor-expense-note .material-icons-outlined {
+            flex: 0 0 auto;
+            margin-top: 0.05rem;
+            color: var(--vip-content-accent-dark, #856632);
+            font-size: 1rem;
+        }
+
+        .labor-expense-toolbar {
+            margin-bottom: 0.75rem;
+        }
+
+        .labor-expense-toolbar .labor-expense-toolbar__legend {
+            display: inline-flex;
+            align-items: center;
+            gap: 0.35rem;
+            margin-left: auto;
+            color: var(--vip-content-muted, #595959);
+            font-size: 0.7rem;
+            white-space: nowrap;
+        }
+
+        .labor-expense-legend-swatch {
+            width: 0.75rem;
+            height: 0.75rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.15rem;
+            background: #fff5cc;
+        }
+
+        .labor-expense-legend-swatch--formula {
+            background: #f7f0de;
+        }
+
+        .labor-expense-table-wrap {
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.5rem;
+            background: #ffffff;
+        }
+
+        .labor-expense-table {
+            width: max-content;
+            min-width: 100%;
+            border-collapse: separate;
+            border-spacing: 0;
+            font-size: 0.75rem;
+        }
+
+        .labor-expense-table th,
+        .labor-expense-table td {
+            min-width: 7.25rem;
+            padding: 0.5rem 0.55rem;
+            border-right: 1px solid var(--vip-border, #D8D2C7);
+            border-bottom: 1px solid var(--vip-border, #D8D2C7);
+            vertical-align: middle;
+        }
+
+        .labor-expense-table thead th {
+            text-align: center;
+            white-space: normal;
+            line-height: 1.35;
+        }
+
+        .labor-expense-table thead tr:first-child th {
+            height: 2rem;
+            background: #eadfca;
+            color: var(--vip-content-ink, #171717);
+            font-weight: 700;
+        }
+
+        .labor-expense-table thead tr:last-child th {
+            min-height: 3.25rem;
+            background: var(--vip-content-accent-soft, #F7F0DE);
+            color: var(--vip-content-ink, #171717);
+            font-weight: 600;
+        }
+
+        .labor-expense-table thead th[data-labor-column="A"],
+        .labor-expense-table tbody td[data-labor-column="A"] {
+            min-width: 4rem;
+            width: 4rem;
+        }
+
+        .labor-expense-table thead th[data-labor-column="B"],
+        .labor-expense-table thead th[data-labor-column="C"],
+        .labor-expense-table thead th[data-labor-column="D"],
+        .labor-expense-table thead th[data-labor-column="E"],
+        .labor-expense-table tbody td[data-labor-column="B"],
+        .labor-expense-table tbody td[data-labor-column="C"],
+        .labor-expense-table tbody td[data-labor-column="D"],
+        .labor-expense-table tbody td[data-labor-column="E"] {
+            min-width: 7rem;
+        }
+
+        .labor-expense-table thead th[data-labor-column="BI"],
+        .labor-expense-table tbody td[data-labor-column="BI"] {
+            min-width: 15rem;
+        }
+
+        .labor-expense-table thead th[data-finance-column-key="__action__"],
+        .labor-expense-table tbody td[data-finance-column-key="__action__"] {
+            min-width: 4.75rem;
+            width: 4.75rem;
+            text-align: center;
+        }
+
+        .labor-expense-table tbody td {
+            background: #ffffff;
+        }
+
+        .labor-expense-table tbody tr:nth-child(even) td {
+            background: #fdfcf9;
+        }
+
+        .labor-expense-table tbody tr:hover td {
+            background: #fbf7ec;
+        }
+
+        .labor-expense-table tbody td.is-input-cell {
+            background: #fffaf0;
+        }
+
+        .labor-expense-table tbody td.is-formula-cell {
+            background: #faf7f0;
+            font-variant-numeric: tabular-nums;
+            text-align: right;
+        }
+
+        .labor-expense-table tbody td.is-percent-cell {
+            text-align: right;
+        }
+
+        .labor-expense-input,
+        .labor-expense-percent {
+            width: 100%;
+            min-width: 5.75rem;
+            height: 2rem;
+            padding: 0 0.4rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.35rem;
+            background: #ffffff;
+            color: var(--vip-content-ink, #171717);
+            font: inherit;
+            font-variant-numeric: tabular-nums;
+        }
+
+        .labor-expense-input--text {
+            min-width: 6.5rem;
+            text-align: left;
+        }
+
+        .labor-expense-input--number {
+            text-align: right;
+        }
+
+        .labor-expense-percent-wrap {
+            position: relative;
+            display: block;
+        }
+
+        .labor-expense-percent-wrap .labor-expense-percent {
+            padding-right: 1.5rem;
+            text-align: right;
+        }
+
+        .labor-expense-percent-wrap span {
+            position: absolute;
+            top: 50%;
+            right: 0.55rem;
+            color: var(--vip-content-muted, #595959);
+            transform: translateY(-50%);
+            pointer-events: none;
+        }
+
+        .labor-expense-input:focus,
+        .labor-expense-percent:focus {
+            border-color: var(--vip-content-accent-dark, #856632);
+            outline: none;
+            box-shadow: 0 0 0 3px rgba(133, 102, 50, 0.2);
+        }
+
+        .labor-expense-output {
+            display: block;
+            min-width: 5.5rem;
+            color: var(--vip-content-ink, #171717);
+            font-variant-numeric: tabular-nums;
+            text-align: right;
+            white-space: nowrap;
+        }
+
+        .labor-expense-output[data-empty="true"] {
+            color: var(--vip-content-muted, #595959);
+        }
+
+        .labor-expense-remove {
+            display: inline-flex;
+            height: 1.85rem;
+            align-items: center;
+            justify-content: center;
+            padding: 0 0.45rem;
+            border: 1px solid #e5c7c2;
+            border-radius: 0.35rem;
+            background: #fff8f7;
+            color: var(--vip-danger, #B80000);
+            font: inherit;
+            cursor: pointer;
+        }
+
+        .labor-expense-remove:hover,
+        .labor-expense-remove:focus-visible {
+            border-color: var(--vip-danger, #B80000);
+            outline: none;
+            box-shadow: 0 0 0 3px rgba(184, 0, 0, 0.12);
+        }
+
+        .labor-expense-formulas {
+            margin-top: 0.875rem;
+            border: 1px solid var(--vip-border, #D8D2C7);
+            border-radius: 0.5rem;
+            background: #ffffff;
+        }
+
+        .labor-expense-formulas > summary {
+            padding: 0.7rem 0.8rem;
+            color: var(--vip-content-accent-dark, #856632);
+            font-size: 0.75rem;
+            font-weight: 600;
+            cursor: pointer;
+        }
+
+        .labor-expense-formulas__grid {
+            display: grid;
+            grid-template-columns: repeat(2, minmax(0, 1fr));
+            gap: 1px;
+            border-top: 1px solid var(--vip-border, #D8D2C7);
+            background: var(--vip-border, #D8D2C7);
+        }
+
+        .labor-expense-formula {
+            min-width: 0;
+            padding: 0.7rem 0.8rem;
+            background: #fffdf8;
+        }
+
+        .labor-expense-formula strong {
+            display: block;
+            margin-bottom: 0.25rem;
+            color: var(--vip-content-ink, #171717);
+            font-size: 0.72rem;
+        }
+
+        .labor-expense-formula code {
+            display: block;
+            overflow-wrap: anywhere;
+            color: var(--vip-content-muted, #595959);
+            font-family: inherit;
+            font-size: 0.68rem;
+            line-height: 1.5;
+            white-space: pre-wrap;
+        }
+
+        .labor-expense-empty {
+            padding: 4rem 1rem;
+            color: var(--vip-content-muted, #595959);
+            text-align: center;
+        }
+
+        @media (max-width: 900px) {
+            .labor-expense-summary { grid-template-columns: repeat(2, minmax(0, 1fr)); }
+            .labor-expense-formulas__grid { grid-template-columns: minmax(0, 1fr); }
+        }
+
+        @media (max-width: 560px) {
+            .labor-expense-head { flex-direction: column; }
+            .labor-expense-summary { grid-template-columns: minmax(0, 1fr); }
+            .labor-expense-toolbar .labor-expense-toolbar__legend { width: 100%; margin-left: 0; }
+        }
+    </style>
+
+    <div class="labor-expense-head">
+        <div>
+            <strong>人工费用测算表</strong>
+            <p>表头与公式依据 {{ $laborExpenseTable['source_label'] ?? '工资表' }}。黄色字段用于录入，浅金列按公式实时计算；公式中的 # 表示当前行。</p>
+        </div>
+        <span class="labor-expense-badge">{{ count($laborFields) }} 个业务列 · {{ $laborFormulaCount }} 个公式</span>
+    </div>
+
+    <div class="labor-expense-summary" aria-label="人工费用测算汇总">
+        <div class="labor-expense-summary__item">
+            <span>测算行数</span>
+            <strong data-labor-summary="rows">1</strong>
+        </div>
+        <div class="labor-expense-summary__item">
+            <span>月实发工资合计（元）</span>
+            <strong data-labor-summary="salary">—</strong>
+        </div>
+        <div class="labor-expense-summary__item">
+            <span>月度工资+兼职个税合计（元）</span>
+            <strong data-labor-summary="monthlyTax">—</strong>
+        </div>
+        <div class="labor-expense-summary__item">
+            <span>汇算应退/补合计（元）</span>
+            <strong data-labor-summary="settlement">—</strong>
+        </div>
+    </div>
+
+    <div class="labor-expense-note" role="note">
+        <span class="material-icons-outlined" aria-hidden="true">info</span>
+        <div>页面不预置源表人员、花名或金额，录入值只在当前页面参与计算；可使用表格上方的导出按钮保存当前结果。</div>
+    </div>
+
+    <div class="finance-table-controls labor-expense-toolbar" data-finance-controls>
+        <button type="button" class="finance-table-controls__button finance-table-controls__button--primary" data-labor-add>
+            <span class="material-icons-outlined" aria-hidden="true">person_add</span>
+            新增人员
+        </button>
+        <button type="button" class="finance-table-controls__button" data-labor-reset>
+            <span class="material-icons-outlined" aria-hidden="true">restart_alt</span>
+            重置表格
+        </button>
+        <button type="button" class="finance-table-controls__button" data-directory-export>
+            <span class="material-icons-outlined" aria-hidden="true">download</span>
+            导出当前显示列
+        </button>
+        <button type="button" class="finance-table-controls__button" data-finance-export-all-fields>
+            <span class="material-icons-outlined" aria-hidden="true">table_view</span>
+            导出全部字段
+        </button>
+        <span class="labor-expense-toolbar__legend">
+            <i class="labor-expense-legend-swatch" aria-hidden="true"></i>可录入
+            <i class="labor-expense-legend-swatch labor-expense-legend-swatch--formula" aria-hidden="true"></i>公式
+        </span>
+    </div>
+
+    <div class="finance-table-scroll-owner labor-expense-table-wrap">
+        <table class="biz-table labor-expense-table" data-finance-table data-labor-expense-table aria-label="人工费用测算表">
+            <thead>
+                <tr>
+                    @foreach ($laborGroups as $group)
+                        <th colspan="{{ $group['span'] }}" @if ($group['label'] === '') aria-label="推荐方案" @endif>{{ $group['label'] }}</th>
+                    @endforeach
+                    <th>操作</th>
+                </tr>
+                <tr>
+                    @foreach ($laborFields as $field)
+                        <th
+                            data-finance-column-key="{{ $field['key'] }}"
+                            data-labor-column="{{ $field['key'] }}"
+                            data-labor-header="{{ $field['key'] }}"
+                            @if (in_array($field['key'], ['A', 'B', 'C'], true)) data-finance-fixed="true" @endif
+                            @if (!empty($field['formula'])) title="公式：{{ $field['formula'] }}" @endif
+                        >{{ $field['label'] }}</th>
+                    @endforeach
+                    <th data-finance-column-key="__action__" data-finance-fixed="end">操作</th>
+                </tr>
+            </thead>
+            <tbody data-labor-rows>
+                <tr class="is-empty">
+                    <td colspan="{{ count($laborFields) + 1 }}">
+                        <div class="labor-expense-empty">正在加载人工费用测算表…</div>
+                    </td>
+                </tr>
+            </tbody>
+        </table>
+    </div>
+
+    <details class="labor-expense-formulas">
+        <summary>查看全部 {{ $laborFormulaCount }} 个公式</summary>
+        <div class="labor-expense-formulas__grid">
+            @foreach ($laborFormulaFields as $field)
+                <div class="labor-expense-formula">
+                    <strong>{{ $field['key'] }} · {{ $field['label'] }}</strong>
+                    <code>{{ $field['formula'] }}</code>
+                </div>
+            @endforeach
+        </div>
+    </details>
+
+    <script>
+        (() => {
+            const root = document.currentScript.closest('[data-labor-expense]');
+            if (!root) return;
+
+            const fields = @json($laborFields);
+            const fieldMap = Object.fromEntries(fields.map((field) => [field.key, field]));
+            const table = root.querySelector('[data-labor-expense-table]');
+            const tbody = root.querySelector('[data-labor-rows]');
+            const formulaFields = fields.filter((field) => field.formula);
+            const numericKinds = new Set(['number', 'percent']);
+            let rows = [{}];
+
+            const moneyFormatter = new Intl.NumberFormat('zh-CN', {
+                minimumFractionDigits: 2,
+                maximumFractionDigits: 2,
+            });
+            const integerFormatter = new Intl.NumberFormat('zh-CN', {
+                maximumFractionDigits: 0,
+            });
+            const percentFormatter = new Intl.NumberFormat('zh-CN', {
+                style: 'percent',
+                maximumFractionDigits: 0,
+            });
+
+            const numeric = (value) => {
+                if (value === '' || value === null || value === undefined) return 0;
+                const parsed = Number(value);
+                return Number.isFinite(parsed) ? parsed : 0;
+            };
+
+            const annualBracket = (income) => {
+                if (income <= 0) return { rate: 0, deduction: 0 };
+                if (income <= 36000) return { rate: 0.03, deduction: 0 };
+                if (income <= 144000) return { rate: 0.1, deduction: 2520 };
+                if (income <= 300000) return { rate: 0.2, deduction: 16920 };
+                if (income <= 420000) return { rate: 0.25, deduction: 31920 };
+                if (income <= 660000) return { rate: 0.3, deduction: 52920 };
+                if (income <= 960000) return { rate: 0.35, deduction: 85920 };
+                return { rate: 0.45, deduction: 181920 };
+            };
+
+            const calculate = (row) => {
+                const hasNumericInput = fields.some((field) => {
+                    if (!numericKinds.has(field.kind)) return false;
+                    const value = row[field.key];
+                    return value !== '' && value !== null && value !== undefined && Number.isFinite(Number(value));
+                });
+                const result = {};
+                if (!hasNumericInput) {
+                    formulaFields.forEach((field) => { result[field.key] = null; });
+                    return result;
+                }
+
+                const v = (key) => numeric(row[key]);
+                const originalTaxable = v('F') - v('G') - v('H') - v('I');
+                const originalAnnualTax = v('M') * 12;
+                const newMonthlyTaxable = v('F') - v('G') - v('I') - v('P') - v('R');
+                const newAnnualTaxable = newMonthlyTaxable * 12;
+                const newAnnualBracket = annualBracket(newAnnualTaxable);
+                const originalRate = newMonthlyTaxable === 0 ? null : newAnnualBracket.rate;
+                const originalDeduction = newAnnualTaxable === 0 ? null : newAnnualBracket.deduction;
+                const originalAnnualTaxAmount = originalRate === null || originalDeduction === null
+                    ? null
+                    : newAnnualTaxable * originalRate - originalDeduction;
+                const parttimeSalary = v('AB') + v('AC');
+                const newSalary = v('F') - parttimeSalary;
+                const salaryTaxable = newSalary - v('G') - v('I') - v('P') - v('R');
+                const salaryAnnualTaxable = salaryTaxable * 12;
+                const salaryBracket = annualBracket(salaryAnnualTaxable);
+                const salaryRate = salaryAnnualTaxable === 0 ? null : salaryBracket.rate;
+                const salaryDeduction = salaryAnnualTaxable === 0 ? null : salaryBracket.deduction;
+                const salaryAnnualTax = salaryRate === null || salaryDeduction === null
+                    ? null
+                    : salaryAnnualTaxable * salaryRate - salaryDeduction;
+                const monthlyParttime = v('AN');
+                const parttimeDeduction = monthlyParttime <= 0
+                    ? 0
+                    : (monthlyParttime <= 4000 ? 800 : monthlyParttime * 0.2);
+                const parttimeTaxable = monthlyParttime - parttimeDeduction;
+                const parttimeRate = monthlyParttime <= 0
+                    ? 0
+                    : (parttimeTaxable <= 20000 ? 0.2 : (parttimeTaxable <= 50000 ? 0.3 : 0.4));
+                const parttimeDeductionAmount = monthlyParttime <= 0
+                    ? 0
+                    : (parttimeTaxable <= 20000 ? 0 : (parttimeTaxable <= 50000 ? 2000 : 7000));
+                const parttimeMonthlyTax = parttimeTaxable * parttimeRate - parttimeDeductionAmount;
+                const monthlyTaxTotal = v('AI') + parttimeMonthlyTax;
+                const annualParttimeTax = parttimeMonthlyTax * 12;
+                const annualTotalTax = salaryAnnualTax === null ? null : salaryAnnualTax + annualParttimeTax;
+                const salaryIncome = newSalary * 12;
+                const parttimeIncome = monthlyParttime * 12 * 0.8;
+                const totalIncome = salaryIncome + parttimeIncome;
+                const basicDeduction = 60000;
+                const socialFundDeduction = (v('G') + v('P') + v('R')) * 12;
+                const settlementTaxable = totalIncome - basicDeduction - socialFundDeduction;
+                const settlementBracket = annualBracket(settlementTaxable);
+                const settlementRate = settlementTaxable <= 0 ? null : settlementBracket.rate;
+                const settlementDeduction = settlementTaxable <= 0 ? null : settlementBracket.deduction;
+                const settlementTax = monthlyParttime <= 0
+                    ? null
+                    : (settlementTaxable <= 0
+                        ? 0
+                        : settlementTaxable * settlementBracket.rate - settlementBracket.deduction);
+                const settlementMonthlyTax = settlementTax === null ? null : settlementTax / 12;
+                const settlementDifference = monthlyParttime <= 0 || settlementTax === null || annualTotalTax === null
+                    ? null
+                    : annualTotalTax - settlementTax;
+                const realSaving = monthlyParttime <= 0 || settlementTax === null || originalAnnualTaxAmount === null
+                    ? null
+                    : originalAnnualTaxAmount - settlementTax;
+
+                Object.assign(result, {
+                    J: originalTaxable,
+                    N: originalAnnualTax,
+                    S: newMonthlyTaxable,
+                    W: newAnnualTaxable,
+                    X: originalRate,
+                    Y: originalDeduction,
+                    Z: originalAnnualTaxAmount,
+                    AD: parttimeSalary,
+                    AE: newSalary,
+                    AF: salaryTaxable,
+                    AJ: salaryAnnualTaxable,
+                    AK: salaryRate,
+                    AL: salaryDeduction,
+                    AM: salaryAnnualTax,
+                    AO: parttimeDeduction,
+                    AP: parttimeTaxable,
+                    AQ: parttimeRate,
+                    AR: parttimeDeductionAmount,
+                    AS: parttimeMonthlyTax,
+                    AT: monthlyTaxTotal,
+                    AU: annualParttimeTax,
+                    AV: annualTotalTax,
+                    AW: salaryIncome,
+                    AX: parttimeIncome,
+                    AY: totalIncome,
+                    AZ: basicDeduction,
+                    BA: socialFundDeduction,
+                    BB: settlementTaxable,
+                    BC: settlementRate,
+                    BD: settlementDeduction,
+                    BE: settlementTax,
+                    BF: settlementMonthlyTax,
+                    BG: settlementDifference,
+                    BH: realSaving,
+                });
+                return result;
+            };
+
+            const formatValue = (field, value) => {
+                if (value === null || value === undefined || value === '') return '—';
+                if (field.kind === 'formula_percent') return percentFormatter.format(value);
+                if (field.kind === 'formula_integer') return integerFormatter.format(value);
+                return moneyFormatter.format(value);
+            };
+
+            const headerKeys = () => {
+                const headerRow = table.tHead?.rows?.[table.tHead.rows.length - 1];
+                return [...(headerRow?.cells || [])]
+                    .map((cell) => cell.dataset.financeColumnKey)
+                    .filter(Boolean);
+            };
+
+            const orderCells = (cellMap) => {
+                const keys = headerKeys();
+                const ordered = keys.map((key) => cellMap[key]).filter(Boolean);
+                const known = new Set(keys);
+                Object.entries(cellMap).forEach(([key, cell]) => {
+                    if (!known.has(key)) ordered.push(cell);
+                });
+                return ordered;
+            };
+
+            const cellFor = (field, index) => {
+                const cell = document.createElement('td');
+                cell.dataset.financeColumnKey = field.key;
+                cell.dataset.laborColumn = field.key;
+                if (['A', 'B', 'C'].includes(field.key)) cell.dataset.financeFixed = 'true';
+                const header = table.querySelector(`thead th[data-finance-column-key="${field.key}"]`);
+                if (header?.classList.contains('is-column-hidden')) cell.classList.add('is-column-hidden');
+
+                if (field.kind === 'sequence') {
+                    cell.textContent = String(index + 1);
+                    cell.dataset.exportValue = String(index + 1);
+                    cell.style.textAlign = 'center';
+                    return cell;
+                }
+
+                if (field.formula) {
+                    cell.classList.add('is-formula-cell');
+                    if (field.kind === 'formula_percent') cell.classList.add('is-percent-cell');
+                    const output = document.createElement('output');
+                    output.className = 'labor-expense-output';
+                    output.dataset.laborOutput = field.key;
+                    output.dataset.empty = 'true';
+                    output.textContent = '—';
+                    output.title = `公式：${field.formula}`;
+                    cell.appendChild(output);
+                    return cell;
+                }
+
+                cell.classList.add('is-input-cell');
+                cell.dataset.exportValue = '';
+                if (field.kind === 'percent') {
+                    cell.classList.add('is-percent-cell');
+                    const wrap = document.createElement('label');
+                    wrap.className = 'labor-expense-percent-wrap';
+                    const input = document.createElement('input');
+                    input.className = 'labor-expense-input labor-expense-percent';
+                    input.type = 'number';
+                    input.step = 'any';
+                    input.inputMode = 'decimal';
+                    input.placeholder = '例如 30';
+                    input.dataset.laborField = field.key;
+                    input.setAttribute('aria-label', `${field.label}，第 ${index + 1} 行，按百分数输入`);
+                    const storedValue = rows[index]?.[field.key];
+                    if (storedValue !== '' && storedValue !== null && storedValue !== undefined) {
+                        const percentValue = Number(storedValue) * 100;
+                        if (Number.isFinite(percentValue)) {
+                            input.value = String(percentValue);
+                            cell.dataset.exportValue = `${input.value}%`;
+                        }
+                    }
+                    const suffix = document.createElement('span');
+                    suffix.textContent = '%';
+                    wrap.append(input, suffix);
+                    cell.appendChild(wrap);
+                    return cell;
+                }
+
+                const input = document.createElement('input');
+                input.className = 'labor-expense-input labor-expense-input--text';
+                input.type = 'text';
+                input.maxLength = field.kind === 'text' ? 120 : 40;
+                input.placeholder = field.label;
+                input.dataset.laborField = field.key;
+                input.setAttribute('aria-label', `${field.label}，第 ${index + 1} 行`);
+                if (field.kind === 'number') {
+                    input.type = 'number';
+                    input.step = 'any';
+                    input.inputMode = 'decimal';
+                    input.classList.remove('labor-expense-input--text');
+                    input.classList.add('labor-expense-input--number');
+                    input.placeholder = '0.00';
+                }
+                const storedValue = rows[index]?.[field.key];
+                if (storedValue !== '' && storedValue !== null && storedValue !== undefined) {
+                    input.value = String(storedValue);
+                    cell.dataset.exportValue = String(storedValue);
+                }
+                cell.appendChild(input);
+                return cell;
+            };
+
+            const updateOutputs = (rowElement, index) => {
+                const values = calculate(rows[index] || {});
+                formulaFields.forEach((field) => {
+                    const output = rowElement.querySelector(`[data-labor-output="${field.key}"]`);
+                    if (!output) return;
+                    const text = formatValue(field, values[field.key]);
+                    output.textContent = text;
+                    output.dataset.empty = text === '—' ? 'true' : 'false';
+                    output.closest('td').dataset.exportValue = text === '—' ? '' : text;
+                });
+            };
+
+            const buildRow = (row, index) => {
+                const tr = document.createElement('tr');
+                tr.dataset.laborRow = String(index);
+                const cellMap = {};
+                fields.forEach((field) => { cellMap[field.key] = cellFor(field, index); });
+                const action = document.createElement('td');
+                action.dataset.financeColumnKey = '__action__';
+                action.dataset.financeFixed = 'end';
+                const remove = document.createElement('button');
+                remove.type = 'button';
+                remove.className = 'labor-expense-remove';
+                remove.dataset.laborRemove = String(index);
+                remove.setAttribute('aria-label', `删除第 ${index + 1} 行`);
+                remove.title = '删除本行';
+                remove.innerHTML = '<span class="material-icons-outlined" aria-hidden="true" style="font-size:1rem">delete_outline</span>';
+                action.appendChild(remove);
+                cellMap.__action__ = action;
+                orderCells(cellMap).forEach((cell) => tr.appendChild(cell));
+                return tr;
+            };
+
+            const renderRows = () => {
+                tbody.replaceChildren(...rows.map(buildRow));
+                if (!rows.length) {
+                    const tr = document.createElement('tr');
+                    tr.className = 'is-empty';
+                    const td = document.createElement('td');
+                    td.colSpan = fields.length + 1;
+                    const empty = document.createElement('div');
+                    empty.className = 'labor-expense-empty';
+                    empty.textContent = '暂无测算人员，请点击“新增人员”开始录入。';
+                    td.appendChild(empty);
+                    tr.appendChild(td);
+                    tbody.appendChild(tr);
+                }
+                [...tbody.querySelectorAll('tr[data-labor-row]')].forEach((rowElement, index) => updateOutputs(rowElement, index));
+                updateSummary();
+            };
+
+            const sumCalculated = (key) => {
+                const values = rows
+                    .map(calculate)
+                    .map((result) => result[key])
+                    .filter((value) => Number.isFinite(value));
+                if (!values.length) return null;
+                return values.reduce((total, value) => total + value, 0);
+            };
+
+            const updateSummary = () => {
+                const summary = {
+                    rows: integerFormatter.format(rows.length),
+                    salary: formatValue({ kind: 'formula_number' }, sumCalculated('AE')),
+                    monthlyTax: formatValue({ kind: 'formula_number' }, sumCalculated('AT')),
+                    settlement: formatValue({ kind: 'formula_number' }, sumCalculated('BG')),
+                };
+                Object.entries(summary).forEach(([key, value]) => {
+                    const target = root.querySelector(`[data-labor-summary="${key}"]`);
+                    if (target) target.textContent = value;
+                });
+            };
+
+            const inputValue = (field, input) => {
+                const value = input.value.trim();
+                if (value === '') return '';
+                if (field.kind === 'percent') {
+                    const parsed = Number(value);
+                    return Number.isFinite(parsed) ? parsed / 100 : '';
+                }
+                return value;
+            };
+
+            tbody.addEventListener('input', (event) => {
+                const input = event.target.closest('[data-labor-field]');
+                if (!input) return;
+                const rowElement = input.closest('tr[data-labor-row]');
+                const index = Number(rowElement?.dataset.laborRow);
+                const field = fieldMap[input.dataset.laborField];
+                if (!Number.isInteger(index) || !rows[index] || !field) return;
+                const value = inputValue(field, input);
+                rows[index][field.key] = value;
+                const exportValue = value === '' ? '' : (field.kind === 'percent' ? `${input.value.trim()}%` : value);
+                input.closest('td').dataset.exportValue = exportValue;
+                updateOutputs(rowElement, index);
+                updateSummary();
+            });
+
+            tbody.addEventListener('click', (event) => {
+                const remove = event.target.closest('[data-labor-remove]');
+                if (!remove) return;
+                const index = Number(remove.dataset.laborRemove);
+                if (!Number.isInteger(index)) return;
+                rows.splice(index, 1);
+                renderRows();
+            });
+
+            root.querySelector('[data-labor-add]')?.addEventListener('click', () => {
+                rows.push({});
+                renderRows();
+                const lastRow = tbody.querySelector(`tr[data-labor-row="${rows.length - 1}"]`);
+                lastRow?.querySelector('[data-labor-field="B"]')?.focus();
+            });
+
+            root.querySelector('[data-labor-reset]')?.addEventListener('click', () => {
+                rows = [{}];
+                renderRows();
+                tbody.querySelector('[data-labor-field="B"]')?.focus();
+            });
+
+            renderRows();
+        })();
+    </script>
+</div>
diff --git a/tests/Feature/Business/LaborExpensePageAccessTest.php b/tests/Feature/Business/LaborExpensePageAccessTest.php
index 9f71c36b..b4fe3f25 100644
--- a/tests/Feature/Business/LaborExpensePageAccessTest.php
+++ b/tests/Feature/Business/LaborExpensePageAccessTest.php
@@ -60,6 +60,38 @@ class LaborExpensePageAccessTest extends FeatureTestCase
             ->assertForbidden();
     }
 
+    public function test_page_contains_the_workbook_headers_and_formulas_without_payroll_rows(): void
+    {
+        $chenxi = $this->account('晨曦');
+        $fields = config('labor_expense_table.fields');
+        $formulaFields = collect($fields)->filter(
+            static fn (array $field): bool => filled($field['formula'] ?? null)
+        );
+
+        $this->assertCount(61, $fields);
+        $this->assertCount(34, $formulaFields);
+
+        $response = $this->loginAs($chenxi)->get(route('business.pages.show', [
+            'section' => 'financial-operations',
+            'page' => 'labor-expenses',
+        ]))->assertOk()
+            ->assertSeeText('人工费用测算表')
+            ->assertSeeText('基础信息')
+            ->assertSeeText('原数据')
+            ->assertSeeText('提高公积金基数方案')
+            ->assertSeeText('工资+兼职方案')
+            ->assertSeeText('汇算清缴')
+            ->assertSee('data-labor-expense', false)
+            ->assertSee('data-labor-expense-table', false)
+            ->assertSee('=F#-G#-H#-I#', false)
+            ->assertSee('=IF(AN#&lt;=0,0,IF(AN#&lt;=4000,800,AN#*0.2))', false)
+            ->assertDontSee('data-labor-row="0"', false);
+
+        $html = $response->getContent();
+        $this->assertSame(61, substr_count($html, 'data-labor-header="'));
+        $this->assertSame(34, substr_count($html, 'class="labor-expense-formula"'));
+    }
+
     private function pageIsVisible(User $user): bool
     {
         $financialOperations = collect(SidebarPermissions::navigationFor($user))