Bookkeeping Agency Skill

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# 一般纳税人-商贸 会计科目表模板
# 适用：一般纳税人，经营范围含批发、零售、贸易、经销、销售

taxpayer_type: 一般纳税人
industry_category: 商贸
description: 一般纳税人商贸企业标准科目表，共18个科目

subjects:
  - sequence: 1
    code: "1001"
    name: "库存现金"
    direction: "借"
    category: "资产类"

  - sequence: 2
    code: "1002"
    name: "银行存款"
    direction: "借"
    category: "资产类"

  - sequence: 3
    code: "1122"
    name: "应收账款"
    direction: "借"
    category: "资产类"

  - sequence: 4
    code: "1123"
    name: "预付账款"
    direction: "借"
    category: "资产类"

  - sequence: 5
    code: "1405"
    name: "原材料"
    direction: "借"
    category: "资产类"

  - sequence: 6
    code: "1601"
    name: "固定资产"
    direction: "借"
    category: "资产类"

  - sequence: 7
    code: "2201"
    name: "应付票据"
    direction: "贷"
    category: "负债类"

  - sequence: 8
    code: "2202"
    name: "应付账款"
    direction: "贷"
    category: "负债类"

  - sequence: 9
    code: "2221"
    name: "应交税费"
    direction: "贷"
    category: "负债类"

  - sequence: 10
    code: "222101"
    name: "应交增值税-进项税额"
    direction: "借"
    category: "负债类-应交税费"

  - sequence: 11
    code: "222102"
    name: "应交增值税-销项税额"
    direction: "贷"
    category: "负债类-应交税费"

  - sequence: 12
    code: "4001"
    name: "实收资本"
    direction: "贷"
    category: "权益类"

  - sequence: 13
    code: "5001"
    name: "主营业务收入"
    direction: "贷"
    category: "损益类"

  - sequence: 14
    code: "6401"
    name: "主营业务成本"
    direction: "借"
    category: "损益类"

  - sequence: 15
    code: "6602"
    name: "销售费用"
    direction: "借"
    category: "损益类"

  - sequence: 16
    code: "6603"
    name: "管理费用"
    direction: "借"
    category: "损益类"

  - sequence: 17
    code: "6604"
    name: "财务费用"
    direction: "借"
    category: "损益类"

  - sequence: 18
    code: "6801"
    name: "所得税费用"
    direction: "借"
    category: "损益类"

# 一般纳税人-服务 会计科目表模板
# 适用：一般纳税人，经营范围含服务、咨询、管理、广告、设计、传媒

taxpayer_type: 一般纳税人
industry_category: 服务
description: 一般纳税人服务企业标准科目表，共16个科目

subjects:
  - sequence: 1
    code: "1001"
    name: "库存现金"
    direction: "借"
    category: "资产类"

  - sequence: 2
    code: "1002"
    name: "银行存款"
    direction: "借"
    category: "资产类"

  - sequence: 3
    code: "1122"
    name: "应收账款"
    direction: "借"
    category: "资产类"

  - sequence: 4
    code: "1123"
    name: "预付账款"
    direction: "借"
    category: "资产类"

  - sequence: 5
    code: "1601"
    name: "固定资产"
    direction: "借"
    category: "资产类"

  - sequence: 6
    code: "2202"
    name: "应付账款"
    direction: "贷"
    category: "负债类"

  - sequence: 7
    code: "2221"
    name: "应交税费"
    direction: "贷"
    category: "负债类"

  - sequence: 8
    code: "222101"
    name: "应交增值税-进项税额"
    direction: "借"
    category: "负债类-应交税费"

  - sequence: 9
    code: "222102"
    name: "应交增值税-销项税额"
    direction: "贷"
    category: "负债类-应交税费"

  - sequence: 10
    code: "4001"
    name: "实收资本"
    direction: "贷"
    category: "权益类"

  - sequence: 11
    code: "6051"
    name: "其他业务收入"
    direction: "贷"
    category: "损益类"

  - sequence: 12
    code: "6403"
    name: "其他业务成本"
    direction: "借"
    category: "损益类"

  - sequence: 13
    code: "6602"
    name: "销售费用"
    direction: "借"
    category: "损益类"

  - sequence: 14
    code: "6603"
    name: "管理费用"
    direction: "借"
    category: "损益类"

  - sequence: 15
    code: "6604"
    name: "财务费用"
    direction: "借"
    category: "损益类"

  - sequence: 16
    code: "6801"
    name: "所得税费用"
    direction: "借"
    category: "损益类"

# 小规模纳税人-商贸 会计科目表模板
# 适用：小规模纳税人，经营范围含批发、零售、贸易、经销、销售

taxpayer_type: 小规模纳税人
industry_category: 商贸
description: 小规模纳税人商贸企业标准科目表，共8个科目

subjects:
  - sequence: 1
    code: "1001"
    name: "库存现金"
    direction: "借"
    category: "资产类"

  - sequence: 2
    code: "1002"
    name: "银行存款"
    direction: "借"
    category: "资产类"

  - sequence: 3
    code: "1122"
    name: "应收账款"
    direction: "借"
    category: "资产类"

  - sequence: 4
    code: "2202"
    name: "应付账款"
    direction: "贷"
    category: "负债类"

  - sequence: 5
    code: "4001"
    name: "实收资本"
    direction: "贷"
    category: "权益类"

  - sequence: 6
    code: "5001"
    name: "主营业务收入"
    direction: "贷"
    category: "损益类"

  - sequence: 7
    code: "6401"
    name: "主营业务成本"
    direction: "借"
    category: "损益类"

  - sequence: 8
    code: "6602"
    name: "销售费用"
    direction: "借"
    category: "损益类"

# 小规模纳税人-建筑 会计科目表模板
# 适用：小规模纳税人，经营范围含建筑、施工、装修、装饰、工程

taxpayer_type: 小规模纳税人
industry_category: 建筑
description: 小规模纳税人建筑企业标准科目表，共9个科目

subjects:
  - sequence: 1
    code: "1001"
    name: "库存现金"
    direction: "借"
    category: "资产类"

  - sequence: 2
    code: "1002"
    name: "银行存款"
    direction: "借"
    category: "资产类"

  - sequence: 3
    code: "1122"
    name: "应收账款"
    direction: "借"
    category: "资产类"

  - sequence: 4
    code: "1405"
    name: "原材料"
    direction: "借"
    category: "资产类"

  - sequence: 5
    code: "2202"
    name: "应付账款"
    direction: "贷"
    category: "负债类"

  - sequence: 6
    code: "4001"
    name: "实收资本"
    direction: "贷"
    category: "权益类"

  - sequence: 7
    code: "5001"
    name: "主营业务收入"
    direction: "贷"
    category: "损益类"

  - sequence: 8
    code: "5401"
    name: "主营业务成本"
    direction: "借"
    category: "损益类"

  - sequence: 9
    code: "6602"
    name: "销售费用"
    direction: "借"
    category: "损益类"

# 小规模纳税人-服务 会计科目表模板
# 适用：小规模纳税人，经营范围含服务、咨询、管理、广告、设计、传媒

taxpayer_type: 小规模纳税人
industry_category: 服务
description: 小规模纳税人服务企业标准科目表，共7个科目

subjects:
  - sequence: 1
    code: "1001"
    name: "库存现金"
    direction: "借"
    category: "资产类"

  - sequence: 2
    code: "1002"
    name: "银行存款"
    direction: "借"
    category: "资产类"

  - sequence: 3
    code: "1123"
    name: "预付账款"
    direction: "借"
    category: "资产类"

  - sequence: 4
    code: "2202"
    name: "应付账款"
    direction: "贷"
    category: "负债类"

  - sequence: 5
    code: "4001"
    name: "实收资本"
    direction: "贷"
    category: "权益类"

  - sequence: 6
    code: "6051"
    name: "其他业务收入"
    direction: "贷"
    category: "损益类"

  - sequence: 7
    code: "6603"
    name: "管理费用"
    direction: "借"
    category: "损益类"

"""
创建出口退税报告模板
"""

from docx import Document
from docx.shared import Inches, Pt, Cm
from docx.enum.text import WD_ALIGN_PARAGRAPH
from docx.enum.table import WD_TABLE_ALIGNMENT
from docx.enum.style import WD_STYLE_TYPE
from docx.oxml.ns import qn

def create_export_rebate_report_template():
    doc = Document()

    # 设置默认字体
    doc.styles['Normal'].font.name = 'SimSun'
    doc.styles['Normal']._element.rPr.rFonts.set(qn('w:eastAsia'), '宋体')

    # 封面
    doc.add_paragraph()
    doc.add_paragraph()
    title = doc.add_paragraph()
    title.alignment = WD_ALIGN_PARAGRAPH.CENTER
    run = title.add_run('出口退税计算报告')
    run.bold = True
    run.font.size = Pt(28)

    doc.add_paragraph()

    subtitle = doc.add_paragraph()
    subtitle.alignment = WD_ALIGN_PARAGRAPH.CENTER
    sub_run = subtitle.add_run('（出口货物及发票汇总 / 退税计算明细 / 风险审核报告）')
    sub_run.font.size = Pt(14)

    doc.add_paragraph()
    doc.add_paragraph()

    cover_info = doc.add_paragraph()
    cover_info.alignment = WD_ALIGN_PARAGRAPH.CENTER
    cover_info.add_run('\n\n\n企业名称：____________________\n\n')
    cover_info.add_run('报告日期：____________________\n\n')
    cover_info.add_run('编制人员：____________________\n\n')
    cover_info.add_run('复核人员：____________________')

    doc.add_page_break()

    # 第一章 出口货物及发票汇总
    h1 = doc.add_heading('第一章 出口货物及发票汇总', level=1)

    h2 = doc.add_heading('一、报关单汇总表', level=2)

    # 报关单汇总表
    table1 = doc.add_table(rows=6, cols=6)
    table1.style = 'Table Grid'

    # 表头
    headers1 = ['序号', '报关单号', '商品名称', '数量', '离岸价(FOB)', '目的国']
    for i, header in enumerate(headers1):
        cell = table1.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    # 示例数据行
    data1 = [
        ['1', 'BJ202401001', '电子产品', '10,000', '50,000.00 USD', '美国'],
        ['2', 'BJ202401002', '纺织品', '50,000', '30,000.00 USD', '欧盟'],
        ['3', 'BJ202401003', '机械设备', '100', '80,000.00 USD', '日本'],
        ['', '', '', '', '', ''],
        ['', '', '', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data1):
        for col_idx, cell_text in enumerate(row_data):
            table1.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_sum = doc.add_heading('二、采购发票汇总表', level=2)

    # 采购发票汇总表
    table2 = doc.add_table(rows=5, cols=6)
    table2.style = 'Table Grid'

    headers2 = ['序号', '发票号', '商品名称', '价税合计', '税率', '进项税额']
    for i, header in enumerate(headers2):
        cell = table2.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data2 = [
        ['1', 'FP202401001', '原材料A', '113,000.00', '13%', '13,000.00'],
        ['2', 'FP202401002', '原材料B', '56,500.00', '13%', '6,500.00'],
        ['3', 'FP202401003', '原材料C', '22,600.00', '13%', '2,600.00'],
        ['', '', '', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data2):
        for col_idx, cell_text in enumerate(row_data):
            table2.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第二章 退税计算明细
    h1_2 = doc.add_heading('第二章 退税计算明细', level=1)

    h2_2 = doc.add_heading('一、退税率查询表', level=2)

    table3 = doc.add_table(rows=4, cols=4)
    table3.style = 'Table Grid'

    headers3 = ['商品HS编码', '商品名称', '退税率', '适用增值税率']
    for i, header in enumerate(headers3):
        cell = table3.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data3 = [
        ['8471', '电子产品', '13%', '13%'],
        ['6201', '纺织品', '13%', '13%'],
        ['8501', '机械设备', '13%', '13%'],
    ]
    for row_idx, row_data in enumerate(data3):
        for col_idx, cell_text in enumerate(row_data):
            table3.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_2 = doc.add_heading('二、汇率取值记录', level=2)
    p = doc.add_paragraph()
    p.add_run('汇率来源：').bold = True
    p.add_run('中国人民银行外汇牌价\n')
    p.add_run('申报当期汇率（中间价）：').bold = True
    p.add_run('____（填写具体汇率）\n')
    p.add_run('汇率取值日期：').bold = True
    p.add_run('____年__月__日')

    doc.add_paragraph()

    h2_2_3 = doc.add_heading('三、退税金额计算表', level=2)

    table4 = doc.add_table(rows=6, cols=4)
    table4.style = 'Table Grid'

    headers4 = ['项目', '计算公式', '金额（元）', '备注']
    for i, header in enumerate(headers4):
        cell = table4.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    calc_data = [
        ['出口离岸价(FOB)', '∑各报关单FOB美元×汇率', '', ''],
        ['免抵退税额', 'FOB人民币×退税率', '', ''],
        ['不得免征抵扣税额', 'FOB人民币×(退税率-适用税率)', '', ''],
        ['应纳税额', '销项-进项-不得免征抵扣-上期留抵', '', ''],
        ['应退税额', 'MIN(应纳税额绝对值,免抵退税额)', '', ''],
    ]
    for row_idx, row_data in enumerate(calc_data):
        for col_idx, cell_text in enumerate(row_data):
            table4.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第三章 风险审核报告
    h1_3 = doc.add_heading('第三章 风险审核报告', level=1)

    h2_3_1 = doc.add_heading('一、单证匹配检查结果', level=2)

    table5 = doc.add_table(rows=4, cols=3)
    table5.style = 'Table Grid'

    headers5 = ['检查项目', '检查结果', '是否通过']
    for i, header in enumerate(headers5):
        cell = table5.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    match_data = [
        ['报关单与发票匹配率', '____%（要求≥98%）', '□ 通过 □ 需补充'],
        ['单证齐全性', '____份/应____份', '□ 通过 □ 需补充'],
        ['商品名称规格匹配', '□ 完全匹配 □ 部分匹配', '□ 通过 □ 需调整'],
    ]
    for row_idx, row_data in enumerate(match_data):
        for col_idx, cell_text in enumerate(row_data):
            table5.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_3_2 = doc.add_heading('二、换汇成本检查', level=2)

    p2 = doc.add_paragraph()
    p2.add_run('换汇成本计算公式：').bold = True
    p2.add_run('采购不含税进价 ÷ 出口美元离岸价\n\n')
    p2.add_run('换汇成本区间判定：\n')
    p2.add_run('• <5：成本异常偏低，可能存在骗税风险\n')
    p2.add_run('• 5-8：正常区间\n')
    p2.add_run('• >8：成本偏高，出口竞争力下降\n\n')
    p2.add_run('检查结果：换汇成本 = ____（要求在5-8区间内）')

    doc.add_paragraph()

    h2_3_3 = doc.add_heading('三、异常预警清单', level=2)

    table6 = doc.add_table(rows=4, cols=4)
    table6.style = 'Table Grid'

    headers6 = ['预警级别', '预警项目', '预警详情', '处理建议']
    for i, header in enumerate(headers6):
        cell = table6.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    warning_data = [
        ['□ 高风险 □ 中风险 □ 低风险', '', '', ''],
        ['', '', '', ''],
        ['', '', '', ''],
    ]
    for row_idx, row_data in enumerate(warning_data):
        for col_idx, cell_text in enumerate(row_data):
            table6.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第四章 申报建议
    h1_4 = doc.add_heading('第四章 申报建议', level=1)

    h2_4_1 = doc.add_heading('一、操作步骤', level=2)

    steps = [
        '1. 整理报关单、发票、装箱单、提单等单证',
        '2. 核对单证匹配率，确保≥98%',
        '3. 登录电子税务局出口退税申报模块',
        '4. 录入报关单数据及发票数据',
        '5. 确认退税计算结果',
        '6. 提交申报并等待审核'
    ]
    for step in steps:
        doc.add_paragraph(step)

    doc.add_paragraph()

    h2_4_2 = doc.add_heading('二、时间节点', level=2)

    table7 = doc.add_table(rows=4, cols=2)
    table7.style = 'Table Grid'

    time_data = [
        ['事项', '时间要求'],
        ['月度申报截止', '每月15日前（遇节假日顺延）'],
        ['申报数据确认', '申报后5个工作日内'],
        ['退税到账', '审核通过后7-15个工作日'],
    ]
    for row_idx, row_data in enumerate(time_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table7.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            if row_idx == 0:
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()
    doc.add_paragraph()

    # 双人复核签字区
    review_section = doc.add_paragraph()
    review_section.add_run('\n\n双人复核状态：\n').bold = True
    review_section.add_run('□ AI处理完成    □ 人工确认完成\n\n')
    review_section.add_run('AI处理人：__________    日期：__________\n\n')
    review_section.add_run('人工复核人：__________    日期：__________')

    # 保存
    output_path = 'D:/project/skills/代理记账/complex-business-advisor/assets/report-templates/export-rebate-report-template.docx'
    doc.save(output_path)
    print(f'已创建：{output_path}')


if __name__ == '__main__':
    create_export_rebate_report_template()

"""
创建高新企业认定报告模板
"""

from docx import Document
from docx.shared import Inches, Pt, Cm
from docx.enum.text import WD_ALIGN_PARAGRAPH
from docx.enum.table import WD_TABLE_ALIGNMENT
from docx.oxml.ns import qn


def create_high_tech_certification_report_template():
    doc = Document()

    # 设置默认字体
    doc.styles['Normal'].font.name = 'SimSun'
    doc.styles['Normal']._element.rPr.rFonts.set(qn('w:eastAsia'), '宋体')

    # 封面
    doc.add_paragraph()
    doc.add_paragraph()
    title = doc.add_paragraph()
    title.alignment = WD_ALIGN_PARAGRAPH.CENTER
    run = title.add_run('高新企业认定自评报告')
    run.bold = True
    run.font.size = Pt(28)

    doc.add_paragraph()

    subtitle = doc.add_paragraph()
    subtitle.alignment = WD_ALIGN_PARAGRAPH.CENTER
    sub_run = subtitle.add_run('（企业基本情况 / 核心指标 / 自评打分 / 改进建议）')
    sub_run.font.size = Pt(14)

    doc.add_paragraph()
    doc.add_paragraph()

    cover_info = doc.add_paragraph()
    cover_info.alignment = WD_ALIGN_PARAGRAPH.CENTER
    cover_info.add_run('\n\n\n企业名称：____________________\n\n')
    cover_info.add_run('报告年度：____________________\n\n')
    cover_info.add_run('编制人员：____________________\n\n')
    cover_info.add_run('复核人员：____________________')

    doc.add_page_break()

    # 第一章 企业基本情况
    h1 = doc.add_heading('第一章 企业基本情况', level=1)

    table1 = doc.add_table(rows=7, cols=2)
    table1.style = 'Table Grid'

    basic_data = [
        ['企业名称', ''],
        ['统一社会信用代码', ''],
        ['注册成立时间', ''],
        ['职工总数（人）', ''],
        ['其中：科技人员数（人）', ''],
        ['上年度总收入（万元）', ''],
        ['其中：高新产品收入（万元）', ''],
    ]
    for row_idx, row_data in enumerate(basic_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table1.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            cell.paragraphs[0].runs[0].bold = True

    doc.add_page_break()

    # 第二章 核心指标达标情况
    h1_2 = doc.add_heading('第二章 核心指标达标情况', level=1)

    h2_2_1 = doc.add_heading('一、高新产品收入占比', level=2)

    table2 = doc.add_table(rows=4, cols=3)
    table2.style = 'Table Grid'

    headers2 = ['指标', '数值', '达标要求']
    for i, header in enumerate(headers2):
        cell = table2.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    income_data = [
        ['高新产品收入（万元）', '', ''],
        ['企业总收入（万元）', '', ''],
        ['高新收入占比', '', '≥60%'],
    ]
    for row_idx, row_data in enumerate(income_data):
        for col_idx, cell_text in enumerate(row_data):
            table2.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_2 = doc.add_heading('二、研发费用占比', level=2)

    table3 = doc.add_table(rows=5, cols=3)
    table3.style = 'Table Grid'

    for i, header in enumerate(headers2):
        cell = table3.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    rd_data = [
        ['近三年研发费用合计（万元）', '', ''],
        ['近一年销售收入（万元）', '', ''],
        ['研发费用占比', '', ''],
        ['销售收入所属档位', '', '对应要求'],
    ]
    for row_idx, row_data in enumerate(rd_data):
        for col_idx, cell_text in enumerate(row_data):
            table3.rows[row_idx + 1].cells[col_idx].text = cell_text

    p = doc.add_paragraph()
    p.add_run('\n研发费用占比标准：\n').bold = True
    p.add_run('• 销售收入 < 5000万元：≥5%\n')
    p.add_run('• 销售收入 5000万-2亿元：≥4%\n')
    p.add_run('• 销售收入 > 2亿元：≥3%')

    doc.add_paragraph()

    h2_2_3 = doc.add_heading('三、科技人员占比', level=2)

    table4 = doc.add_table(rows=4, cols=3)
    table4.style = 'Table Grid'

    for i, header in enumerate(headers2):
        cell = table4.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    personnel_data = [
        ['科技人员数（人）', '', ''],
        ['职工总数（人）', '', ''],
        ['科技人员占比', '', '≥10%'],
    ]
    for row_idx, row_data in enumerate(personnel_data):
        for col_idx, cell_text in enumerate(row_data):
            table4.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第三章 自评打分
    h1_3 = doc.add_heading('第三章 自评打分', level=1)

    h2_3_1 = doc.add_heading('一、六项核心指标达标情况', level=2)

    table5 = doc.add_table(rows=7, cols=4)
    table5.style = 'Table Grid'

    headers5 = ['指标', '标准要求', '实际值', '是否达标']
    for i, header in enumerate(headers5):
        cell = table5.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    core_data = [
        ['1.成立时间', '满1年', '', '□ 是 □ 否'],
        ['2.高新收入占比', '≥60%', '', '□ 是 □ 否'],
        ['3.研发费用占比', '见附注', '', '□ 是 □ 否'],
        ['4.科技人员占比', '≥10%', '', '□ 是 □ 否'],
        ['5.企业所得税率', '15%', '', '□ 是 □ 否'],
        ['6.研发组织管理', '评分制', '', '□ 是 □ 否'],
    ]
    for row_idx, row_data in enumerate(core_data):
        for col_idx, cell_text in enumerate(row_data):
            table5.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_3_2 = doc.add_heading('二、评审指标自评', level=2)

    table6 = doc.add_table(rows=6, cols=5)
    table6.style = 'Table Grid'

    headers6 = ['评分指标', '满分', '自评得分', '得分依据', '备注']
    for i, header in enumerate(headers6):
        cell = table6.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    scoring_data = [
        ['1.知识产权', '30', '', '', ''],
        ['2.科技成果转化能力', '30', '', '', ''],
        ['3.研发组织管理水平', '20', '', '', ''],
        ['4.企业成长性', '20', '', '', ''],
        ['合计', '100', '', '要求≥71分', ''],
    ]
    for row_idx, row_data in enumerate(scoring_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table6.rows[row_idx + 1].cells[col_idx]
            cell.text = cell_text
            if row_idx == 4:  # 合计行
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()

    h2_3_3 = doc.add_heading('三、知识产权评分明细', level=2)

    table7 = doc.add_table(rows=5, cols=4)
    table7.style = 'Table Grid'

    headers7 = ['评分项', '分值', '自评得分', '说明']
    for i, header in enumerate(headers7):
        cell = table7.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    ip_data = [
        ['技术的先进程度', '≤8', '', '国际领先(8)/国际先进(6)/国内领先(4)/国内先进(2)'],
        ['对主要产品的核心支持作用', '≤8', '', '强(8)/较强(6)/一般(4)/弱(2)/无(0)'],
        ['知识产权数量', '≤8', '', 'Ⅰ类发明专利(8)/Ⅱ类5项以上(6)/3-4项(4)/1-3项(2)'],
        ['知识产权获取方式', '≤6', '', '自主研发(6)/受让并购(4)/独占许可(3)/其他(0)'],
    ]
    for row_idx, row_data in enumerate(ip_data):
        for col_idx, cell_text in enumerate(row_data):
            table7.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_3_4 = doc.add_heading('四、企业成长性评分明细', level=2)

    table8 = doc.add_table(rows=3, cols=4)
    table8.style = 'Table Grid'

    for i, header in enumerate(headers7[:3]):
        cell = table8.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True
    table8.rows[0].cells[3].text = '说明'
    table8.rows[0].cells[3].paragraphs[0].runs[0].bold = True

    growth_data = [
        ['净资产增长率', '≤10', '', '≥35%(9-10分)/≥25%(7-8分)/≥15%(5-6分)/≥5%(3-4分)/>0%(1-2分)'],
        ['销售收入增长率', '≤10', '', '同上'],
    ]
    for row_idx, row_data in enumerate(growth_data):
        for col_idx, cell_text in enumerate(row_data):
            table8.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第四章 不达标项改进建议
    h1_4 = doc.add_heading('第四章 不达标项改进建议', level=1)

    h2_4_1 = doc.add_heading('一、综合评价', level=2)

    table9 = doc.add_table(rows=4, cols=2)
    table9.style = 'Table Grid'

    eval_data = [
        ['评价项目', '评价结果'],
        ['六项核心指标', '□ 全部通过  □ 部分通过（____/6）'],
        ['评审得分', '____分（要求≥71分）'],
        ['综合判定', '□ 通过  □ 待改进  □ 不通过'],
    ]
    for row_idx, row_data in enumerate(eval_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table9.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            if row_idx == 0:
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()

    h2_4_2 = doc.add_heading('二、不达标项改进建议', level=2)

    table10 = doc.add_table(rows=6, cols=5)
    table10.style = 'Table Grid'

    improve_headers = ['序号', '不达标项', '当前状态', '目标要求', '改进建议']
    for i, header in enumerate(improve_headers):
        cell = table10.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    improve_data = [
        ['1', '', '', '', ''],
        ['2', '', '', '', ''],
        ['3', '', '', '', ''],
        ['4', '', '', '', ''],
        ['5', '', '', '', ''],
    ]
    for row_idx, row_data in enumerate(improve_data):
        for col_idx, cell_text in enumerate(row_data):
            table10.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_4_3 = doc.add_heading('三、改进时间规划', level=2)

    table11 = doc.add_table(rows=5, cols=4)
    table11.style = 'Table Grid'

    plan_headers = ['改进项', '改进措施', '计划完成时间', '责任人']
    for i, header in enumerate(plan_headers):
        cell = table11.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    plan_data = [
        ['', '', '', ''],
        ['', '', '', ''],
        ['', '', '', ''],
        ['', '', '', ''],
    ]
    for row_idx, row_data in enumerate(plan_data):
        for col_idx, cell_text in enumerate(row_data):
            table11.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 附录
    h1_5 = doc.add_heading('附录：高新企业认定相关法规', level=1)

    regulations = [
        '1. 《高新技术企业认定管理办法》（国科发火〔2016〕32号）',
        '2. 《高新技术企业认定管理工作指引》（国科发火〔2016〕195号）',
        '3. 《国家重点支持的高新技术领域》（2016年版）',
        '4. 《企业会计准则第6号——无形资产》',
        '5. 《企业会计准则第14号——收入》',
    ]

    for reg in regulations:
        doc.add_paragraph(reg)

    doc.add_paragraph()

    # 认定流程
    h2 = doc.add_heading('高新企业认定流程', level=2)

    p = doc.add_paragraph()
    p.add_run('企业自我评价 → 注册登记 → 提交材料 → 专家评审 → 认定报备 → 公示公告 → 颁发证书\n\n')
    p.add_run('评审周期：约2-3个月\n')
    p.add_run('有效期：三年（到期需重新认定）')

    doc.add_paragraph()

    # 双人复核签字区
    review_section = doc.add_paragraph()
    review_section.add_run('\n\n双人复核状态：\n').bold = True
    review_section.add_run('□ AI处理完成    □ 人工确认完成\n\n')
    review_section.add_run('AI处理人：__________    日期：__________\n\n')
    review_section.add_run('人工复核人：__________    日期：__________')

    # 保存
    output_path = 'D:/project/skills/代理记账/complex-business-advisor/assets/report-templates/high-tech-certification-report-template.docx'
    doc.save(output_path)
    print(f'已创建：{output_path}')


if __name__ == '__main__':
    create_high_tech_certification_report_template()

"""
创建研发费用加计扣除报告模板
"""

from docx import Document
from docx.shared import Inches, Pt, Cm
from docx.enum.text import WD_ALIGN_PARAGRAPH
from docx.enum.table import WD_TABLE_ALIGNMENT
from docx.oxml.ns import qn


def create_rd_expense_deduction_report_template():
    doc = Document()

    # 设置默认字体
    doc.styles['Normal'].font.name = 'SimSun'
    doc.styles['Normal']._element.rPr.rFonts.set(qn('w:eastAsia'), '宋体')

    # 封面
    doc.add_paragraph()
    doc.add_paragraph()
    title = doc.add_paragraph()
    title.alignment = WD_ALIGN_PARAGRAPH.CENTER
    run = title.add_run('研发费用加计扣除计算报告')
    run.bold = True
    run.font.size = Pt(28)

    doc.add_paragraph()

    subtitle = doc.add_paragraph()
    subtitle.alignment = WD_ALIGN_PARAGRAPH.CENTER
    sub_run = subtitle.add_run('（研发项目概况 / 研发费用明细 / 加计扣除计算）')
    sub_run.font.size = Pt(14)

    doc.add_paragraph()
    doc.add_paragraph()

    cover_info = doc.add_paragraph()
    cover_info.alignment = WD_ALIGN_PARAGRAPH.CENTER
    cover_info.add_run('\n\n\n企业名称：____________________\n\n')
    cover_info.add_run('报告年度：____________________\n\n')
    cover_info.add_run('编制人员：____________________\n\n')
    cover_info.add_run('复核人员：____________________')

    doc.add_page_break()

    # 第一章 研发项目概况
    h1 = doc.add_heading('第一章 研发项目概况', level=1)

    h2 = doc.add_heading('一、研发项目列表', level=2)

    table1 = doc.add_table(rows=5, cols=5)
    table1.style = 'Table Grid'

    headers1 = ['序号', '项目编号', '项目名称', '项目阶段', '研发周期']
    for i, header in enumerate(headers1):
        cell = table1.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    project_data = [
        ['1', '', '', '□ 研发中 □ 已完成', ''],
        ['2', '', '', '□ 研发中 □ 已完成', ''],
        ['3', '', '', '□ 研发中 □ 已完成', ''],
        ['', '', '', '', ''],
    ]
    for row_idx, row_data in enumerate(project_data):
        for col_idx, cell_text in enumerate(row_data):
            table1.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2 = doc.add_heading('二、项目所处阶段分布', level=2)

    table2 = doc.add_table(rows=3, cols=3)
    table2.style = 'Table Grid'

    phase_data = [
        ['项目阶段', '项目数量', '占比'],
        ['研发中', '', ''],
        ['已完成', '', ''],
    ]
    for row_idx, row_data in enumerate(phase_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table2.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            if row_idx == 0:
                cell.paragraphs[0].runs[0].bold = True

    doc.add_page_break()

    # 第二章 研发费用明细
    h1_2 = doc.add_heading('第二章 研发费用明细', level=1)

    h2_2_1 = doc.add_heading('一、人员人工费用', level=2)

    p = doc.add_paragraph()
    p.add_run('包含内容：').bold = True
    p.add_run('研发人员工资、奖金、津贴、补贴、基本养老保险、基本医疗保险、失业保险、工伤保险、生育保险和住房公积金\n\n')
    p.add_run('归集要求：需有完整的工资表、社保缴纳记录、劳动合同\n\n')

    table3 = doc.add_table(rows=4, cols=4)
    table3.style = 'Table Grid'

    headers3 = ['项目', '金额（元）', '占研发费用比例', '备注']
    for i, header in enumerate(headers3):
        cell = table3.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data3 = [
        ['人员人工费用合计', '', '', ''],
        ['其中：工资薪金', '', '', ''],
        ['社保及公积金', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data3):
        for col_idx, cell_text in enumerate(row_data):
            table3.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_2 = doc.add_heading('二、直接投入费用', level=2)

    p2 = doc.add_paragraph()
    p2.add_run('包含内容：').bold = True
    p2.add_run('材料、燃料和动力费用、模具开发费、样品样机购置费、检验费、仪器设备运行维护费等\n\n')

    table4 = doc.add_table(rows=4, cols=4)
    table4.style = 'Table Grid'

    for i, header in enumerate(headers3):
        cell = table4.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data4 = [
        ['直接投入费用合计', '', '', ''],
        ['其中：材料费', '', '', ''],
        ['水电费', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data4):
        for col_idx, cell_text in enumerate(row_data):
            table4.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_3 = doc.add_heading('三、折旧费用', level=2)

    table5 = doc.add_table(rows=3, cols=4)
    table5.style = 'Table Grid'

    for i, header in enumerate(headers3):
        cell = table5.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data5 = [
        ['折旧费用合计', '', '', ''],
        ['研发设备折旧', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data5):
        for col_idx, cell_text in enumerate(row_data):
            table5.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_4 = doc.add_heading('四、无形资产摊销', level=2)

    table6 = doc.add_table(rows=3, cols=4)
    table6.style = 'Table Grid'

    for i, header in enumerate(headers3):
        cell = table6.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data6 = [
        ['无形资产摊销合计', '', '', ''],
        ['软件摊销', '', '', ''],
    ]
    for row_idx, row_data in enumerate(data6):
        for col_idx, cell_text in enumerate(row_data):
            table6.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_paragraph()

    h2_2_5 = doc.add_heading('五、其他费用', level=2)

    p5 = doc.add_paragraph()
    p5.add_run('包含内容：').bold = True
    p5.add_run('技术图书资料费、资料翻译费、专家咨询费、研发保险费、知识产权申请费等\n\n')
    p5.add_run('限价要求：').bold = True
    p5.add_run('不得超过研发费用总额的10%\n\n')

    table7 = doc.add_table(rows=3, cols=4)
    table7.style = 'Table Grid'

    for i, header in enumerate(headers3):
        cell = table7.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    data7 = [
        ['其他费用合计', '', '', ''],
        ['其他费用占比', '', '（要求≤10%）', ''],
    ]
    for row_idx, row_data in enumerate(data7):
        for col_idx, cell_text in enumerate(row_data):
            table7.rows[row_idx + 1].cells[col_idx].text = cell_text

    doc.add_page_break()

    # 第三章 加计扣除计算
    h1_3 = doc.add_heading('第三章 加计扣除计算', level=1)

    h2_3_1 = doc.add_heading('一、研发费用辅助账汇总', level=2)

    table8 = doc.add_table(rows=8, cols=3)
    table8.style = 'Table Grid'

    headers8 = ['费用类别', '金额（元）', '占总费用比例']
    for i, header in enumerate(headers8):
        cell = table8.rows[0].cells[i]
        cell.text = header
        cell.paragraphs[0].runs[0].bold = True

    summary_data = [
        ['人员人工', '', ''],
        ['直接投入', '', ''],
        ['折旧费用', '', ''],
        ['无形资产摊销', '', ''],
        ['其他费用', '', ''],
        ['研发费用合计', '', '100%'],
        ['其他费用占比', '', '（需≤10%）'],
    ]
    for row_idx, row_data in enumerate(summary_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table8.rows[row_idx + 1].cells[col_idx]
            cell.text = cell_text
            if row_idx == 5:  # 合计行
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()

    h2_3_2 = doc.add_heading('二、可加计扣除金额计算', level=2)

    table9 = doc.add_table(rows=5, cols=2)
    table9.style = 'Table Grid'

    calc_data = [
        ['项目', '金额/比例'],
        ['研发费用合计（元）', ''],
        ['加计扣除比例', '100%（2023年起）'],
        ['可加计扣除金额（元）', ''],
        ['适用企业所得税税率', '□ 25% □ 15%（高新企业）'],
    ]
    for row_idx, row_data in enumerate(calc_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table9.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            if row_idx == 0:
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()

    h2_3_3 = doc.add_heading('三、节约税款测算', level=2)

    table10 = doc.add_table(rows=3, cols=2)
    table10.style = 'Table Grid'

    saving_data = [
        ['测算场景', '节约税款（元）'],
        ['法定税率25%下', ''],
        ['高新企业税率15%下', ''],
    ]
    for row_idx, row_data in enumerate(saving_data):
        for col_idx, cell_text in enumerate(row_data):
            cell = table10.rows[row_idx].cells[col_idx]
            cell.text = cell_text
            if row_idx == 0:
                cell.paragraphs[0].runs[0].bold = True

    doc.add_paragraph()

    h2_3_4 = doc.add_heading('四、优惠备案建议', level=2)

    p6 = doc.add_paragraph()
    p6.add_run('备案方式：').bold = True
    p6.add_run('□ 季度预缴申报时享受  □ 年度汇算清缴时填报\n\n')
    p6.add_run('申报时间节点：\n')
    p6.add_run('• 季度预缴：每季度结束后15日内\n')
    p6.add_run('• 年度汇算：次年5月31日前\n\n')
    p6.add_run('适用政策依据：').bold = True
    p6.add_run('\n《财政部 税务总局关于进一步完善研发费用税前加计扣除政策的公告》（2023年第7号）')

    doc.add_page_break()

    # 第四章 政策依据
    h1_4 = doc.add_heading('第四章 政策依据', level=1)

    policies = [
        '1. 《财政部 税务总局关于进一步完善研发费用税前加计扣除政策的公告》（2023年第7号）',
        '2. 《国家税务总局关于进一步落实研发费用加计扣除政策有关问题的公告》（2021年第28号）',
        '3. 《国家税务总局关于发布<企业所得税优惠政策事项办理办法>的公告》（2018年第23号）',
        '4. 《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》（2015年第119号）',
    ]

    for policy in policies:
        doc.add_paragraph(policy)

    doc.add_paragraph()

    # 备查资料清单
    h2_4_1 = doc.add_heading('备查资料清单', level=2)

    docs_list = [
        '□ 研发项目立项文件',
        '□ 研发人员名单及工资表',
        '□ 研发费用辅助账',
        '□ 研发设备折旧计算表',
        '□ 无形资产摊销计算表',
        '□ 委托研发合同（如有）',
        '□ 会计凭证及原始凭证',
    ]

    for item in docs_list:
        doc.add_paragraph(item)

    doc.add_paragraph()

    # 双人复核签字区
    review_section = doc.add_paragraph()
    review_section.add_run('\n\n双人复核状态：\n').bold = True
    review_section.add_run('□ AI处理完成    □ 人工确认完成\n\n')
    review_section.add_run('AI处理人：__________    日期：__________\n\n')
    review_section.add_run('人工复核人：__________    日期：__________')

    # 保存
    output_path = 'D:/project/skills/代理记账/complex-business-advisor/assets/report-templates/rd-expense-deduction-report-template.docx'
    doc.save(output_path)
    print(f'已创建：{output_path}')


if __name__ == '__main__':
    create_rd_expense_deduction_report_template()

"""
跨区域经营企业所得税分摊计算

支持总分公司、跨省市分摊

输入：
- 总机构基本信息
- 各分公司信息（收入、工资、资产）
- 各省市职工工资比例

输出：
- 总分机构所得税分摊表
- 各地应纳税额
- 地方优惠政策的适用性判断
"""

import json
import argparse
from typing import Dict, List, Optional, Any, Tuple
from dataclasses import dataclass, asdict
from datetime import datetime


@dataclass
class Headquarters:
    """总机构信息"""
    name: str  # 总机构名称
    location: str  # 所在地
    tax_type: str  # 纳税人类型（一般纳税人/小规模纳税人）
    total_income: float  # 总收入
    total_payroll: float  # 职工薪酬总额
    total_assets: float  # 资产总额
    applicable_rate: float  # 适用税率
    is_high_tech: bool  # 是否高新技术企业


@dataclass
class Branch:
    """分支机构信息"""
    branch_id: str  # 分支机构编号
    name: str  # 分支机构名称
    location: str  # 所在地（省/市）
    income: float  # 营业收入
    payroll: float  # 职工薪酬
    assets: float  # 资产
    is_local_assessment: bool  # 是否就地预缴
    applicable_policies: List[str]  # 适用的当地优惠政策


class CrossRegionTaxAllocator:
    """跨区域所得税分摊计算器"""

    # 分摊权重（可调整）
    WEIGHT_INCOME = 0.5  # 收入权重
    WEIGHT_PAYROLL = 0.5  # 工资权重

    # 分摊比例（固定）
    HQ_SHARE = 50  # 总机构分摊比例
    BRANCH_SHARE = 50  # 分支机构分摊比例

    # 地区优惠政策汇总
    REGIONAL_POLICIES = {
        "西部地区": {
            "provinces": ["重庆", "四川", "贵州", "云南", "西藏", "陕西", "甘肃",
                         "青海", "宁夏", "新疆", "内蒙", "广西"],
            "policy": "西部大开发15%优惠税率",
            "condition": "符合产业目录"
        },
        "东北地区": {
            "provinces": ["辽宁", "吉林", "黑龙江"],
            "policy": "装备制造业等15%优惠",
            "condition": "特定产业"
        },
        "海南自贸港": {
            "provinces": ["海南"],
            "policy": "2025年前鼓励类15%；2035年实质性运营全部15%",
            "condition": "实质性运营"
        },
        "粤港澳大湾区": {
            "provinces": ["广州", "深圳", "珠海", "东莞", "惠州", "佛山", "中山", "江门", "肇庆"],
            "policy": "高新技术企业15%",
            "condition": "高新技术企业"
        },
        "长三角示范区": {
            "provinces": ["上海", "苏州", "嘉兴"],
            "policy": "高新技术企业15%",
            "condition": "高新技术企业"
        },
        "雄安新区": {
            "provinces": ["雄安"],
            "policy": "符合产业目录15%",
            "condition": "符合产业目录"
        }
    }

    def __init__(self):
        self.headquarters: Optional[Headquarters] = None
        self.branches: List[Branch] = []
        self.total_tax: float = 0.0

    def set_headquarters(self, hq: Headquarters):
        """设置总机构信息"""
        self.headquarters = hq

    def add_branch(self, branch: Branch):
        """添加分支机构"""
        self.branches.append(branch)

    def set_total_tax(self, tax: float):
        """设置总应纳所得税额"""
        self.total_tax = tax

    def identify_region(self, location: str) -> Optional[str]:
        """识别所属区域"""
        for region, info in self.REGIONAL_POLICIES.items():
            for prov in info["provinces"]:
                if prov in location:
                    return region
        return None

    def calculate_allocation_ratio(self) -> Dict[str, float]:
        """
        计算各分支机构分摊比例

        分摊比例 = (分支机构收入/总机构收入) × 权重1
                 + (分支机构工资/总机构工资) × 权重2

        Returns:
            各分支机构分摊比例
        """
        if not self.headquarters:
            raise ValueError("未设置总机构信息")

        total_income = self.headquarters.total_income
        total_payroll = self.headquarters.total_payroll

        ratios = {}

        for branch in self.branches:
            income_ratio = (branch.income / total_income * self.WEIGHT_INCOME) if total_income > 0 else 0
            payroll_ratio = (branch.payroll / total_payroll * self.WEIGHT_PAYROLL) if total_payroll > 0 else 0
            ratios[branch.branch_id] = income_ratio + payroll_ratio

        return ratios

    def calculate_allocation(self) -> Dict[str, Any]:
        """
        计算所得税分摊

        Returns:
            分摊计算结果
        """
        if not self.headquarters:
            raise ValueError("未设置总机构信息")

        # 计算各分支机构分摊比例
        ratios = self.calculate_allocation_ratio()

        # 计算税款分摊
        hq_tax = self.total_tax * (self.HQ_SHARE / 100)

        branch_allocations = []
        total_branch_tax = 0.0

        for branch in self.branches:
            ratio = ratios[branch.branch_id]
            branch_tax = self.total_tax * (self.BRANCH_SHARE / 100) * ratio

            # 计算当地应纳税额（考虑地方优惠）
            local_tax = branch_tax

            # 识别区域政策
            region = self.identify_region(branch.location)

            branch_allocations.append({
                "branch_id": branch.branch_id,
                "branch_name": branch.name,
                "location": branch.location,
                "region": region,
                "income": branch.income,
                "payroll": branch.payroll,
                "allocation_ratio": ratio * 100,
                "pre_tax_amount": branch_tax,
                "local_tax_amount": local_tax,
                "applicable_policies": branch.applicable_policies,
                "is_local_assessment": branch.is_local_assessment
            })

            total_branch_tax += branch_tax

        result = {
            "total_tax": self.total_tax,
            "hq_allocation": {
                "name": self.headquarters.name,
                "location": self.headquarters.location,
                "ratio": self.HQ_SHARE,
                "tax_amount": hq_tax,
                "is_high_tech": self.headquarters.is_high_tech,
                "applicable_rate": self.headquarters.applicable_rate
            },
            "branch_allocations": branch_allocations,
            "total_branch_tax": total_branch_tax,
            "verification": {
                "hq_branch_sum": hq_tax + total_branch_tax,
                "differs_from_total": abs(hq_tax + total_branch_tax - self.total_tax) > 0.01
            }
        }

        return result

    def analyze_regional_policies(self) -> Dict[str, Any]:
        """
        分析各地政策适用性

        Returns:
            政策分析结果
        """
        if not self.headquarters:
            raise ValueError("未设置总机构信息")

        policy_analysis = {
            "hq_location": self.headquarters.location,
            "hq_region": self.identify_region(self.headquarters.location),
            "branch_policies": []
        }

        # 总机构所在地政策
        if policy_analysis["hq_region"]:
            region_info = self.REGIONAL_POLICIES[policy_analysis["hq_region"]]
            policy_analysis["hq_policy"] = {
                "region": policy_analysis["hq_region"],
                "policy": region_info["policy"],
                "condition": region_info["condition"]
            }

        # 各分支机构政策
        for branch in self.branches:
            region = self.identify_region(branch.location)
            branch_policy = {
                "branch_name": branch.name,
                "location": branch.location,
                "region": region
            }

            if region:
                region_info = self.REGIONAL_POLICIES[region]
                branch_policy["applicable"] = {
                    "policy": region_info["policy"],
                    "condition": region_info["condition"],
                    "meets_condition": len(branch.applicable_policies) > 0 or region == "海南自贸港"
                }
            else:
                branch_policy["applicable"] = {
                    "policy": "无特殊优惠政策",
                    "condition": "不适用"
                }

            policy_analysis["branch_policies"].append(branch_policy)

        return policy_analysis

    def calculate_tax_burden_comparison(self) -> Dict[str, Any]:
        """
        计算税负差异对比

        Returns:
            税负对比分析
        """
        if not self.headquarters:
            raise ValueError("未设置总机构信息")

        # 假设应纳税所得额（基于收入估算）
        estimated_profit = self.headquarters.total_income * 0.1  # 假设利润率10%

        # 不同情况下的税负
        standard_tax = estimated_profit * 0.25  # 法定25%

        if self.headquarters.is_high_tech:
            hq_tax = estimated_profit * 0.15  # 高新15%
        else:
            region = self.identify_region(self.headquarters.location)
            if region in ["西部地区", "海南自贸港"]:
                hq_tax = estimated_profit * 0.15  # 地区优惠15%
            else:
                hq_tax = standard_tax

        comparison = {
            "estimated_profit": estimated_profit,
            "scenarios": [
                {
                    "scenario": "一般企业（25%）",
                    "tax_rate": 25,
                    "tax_amount": standard_tax
                },
                {
                    "scenario": "高新技术企业（15%）",
                    "tax_rate": 15,
                    "tax_amount": estimated_profit * 0.15
                },
                {
                    "scenario": f"总部位于{self.identify_region(self.headquarters.location) or '一般地区'}（15%）",
                    "tax_rate": 15,
                    "tax_amount": hq_tax
                }
            ],
            "potential_saving": standard_tax - hq_tax
        }

        return comparison

    def run_full_analysis(self) -> Dict[str, Any]:
        """
        执行完整分析

        Returns:
            完整分析报告
        """
        allocation = self.calculate_allocation()
        policy_analysis = self.analyze_regional_policies()
        burden_comparison = self.calculate_tax_burden_comparison()

        report = {
            "report_date": datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
            "headquarters": asdict(self.headquarters) if self.headquarters else None,
            "branches": [asdict(b) for b in self.branches],
            "total_tax": self.total_tax,
            "allocation_result": allocation,
            "policy_analysis": policy_analysis,
            "tax_burden_comparison": burden_comparison
        }

        return report


def load_data_from_json(json_file: str) -> Dict[str, Any]:
    """从JSON文件加载数据"""
    with open(json_file, 'r', encoding='utf-8') as f:
        return json.load(f)


def save_report_to_json(report: Dict[str, Any], output_file: str):
    """保存报告到JSON文件"""
    with open(output_file, 'w', encoding='utf-8') as f:
        json.dump(report, f, ensure_ascii=False, indent=2)


def main():
    parser = argparse.ArgumentParser(description="跨区域企业所得税分摊计算脚本")
    parser.add_argument("--data-file", "-d", required=True, help="输入数据JSON文件路径")
    parser.add_argument("--output", "-o", help="输出报告JSON文件路径")

    args = parser.parse_args()

    # 创建计算器
    allocator = CrossRegionTaxAllocator()

    # 加载数据
    data = load_data_from_json(args.data_file)

    # 设置总机构
    allocator.set_headquarters(Headquarters(**data["headquarters"]))

    # 添加分支机构
    for item in data.get("branches", []):
        allocator.add_branch(Branch(**item))

    # 设置总税额
    allocator.set_total_tax(data["total_tax"])

    # 执行分析
    report = allocator.run_full_analysis()

    # 输出报告
    print("\n" + "="*60)
    print("跨区域经营企业所得税分摊分析报告")
    print("="*60)

    hq = report["headquarters"]
    print(f"\n总机构：{hq['name']}")
    print(f"所在地：{hq['location']}")
    print(f"是否高新技术企业：{'是' if hq['is_high_tech'] else '否'}")

    print(f"\n分支机构数量：{len(report['branches'])}")
    for branch in report["branches"]:
        print(f"  - {branch['name']}（{branch['location']}）")

    print(f"\n【总分摊计算】")
    alloc = report["allocation_result"]
    print(f"企业应纳所得税额：{alloc['total_tax']:,.2f} 元")
    print(f"总机构分摊（50%）：{alloc['hq_allocation']['tax_amount']:,.2f} 元")
    print(f"分支机构分摊（50%）：{alloc['total_branch_tax']:,.2f} 元")

    print(f"\n【分支机构分摊明细】")
    for ba in alloc["branch_allocations"]:
        print(f"  {ba['branch_name']}：{ba['pre_tax_amount']:,.2f} 元（分摊比例{ba['allocation_ratio']:.2f}%）")
        if ba["region"]:
            print(f"    所属区域：{ba['region']}")

    print(f"\n【政策分析】")
    pa = report["policy_analysis"]
    if "hq_policy" in pa:
        print(f"  总机构所在地政策：{pa['hq_policy']['policy']}")

    print(f"\n【税负对比】")
    tc = report["tax_burden_comparison"]
    print(f"  估算应纳税所得额：{tc['estimated_profit']:,.2f} 元")
    print(f"  潜在节税空间：{tc['potential_saving']:,.2f} 元")

    # 保存报告
    if args.output:
        save_report_to_json(report, args.output)
        print(f"\n报告已保存至：{args.output}")

    print("\n" + "="*60)


if __name__ == "__main__":
    main()