feat: 增强知识库索引与设置页面模块化拆分
扩展知识库索引任务和 RAG 检索支持增量入库和文档去重，优 化本体检测和规则匹配精度，前端设置页面拆分为 LLM、邮件 和 Hermes 员工同步子面板并重构样式，新增日志详情组件和 知识入库日志模型，补充单元测试覆盖。
This commit is contained in:
caoxiaozhu
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File diff suppressed because one or more lines are too long
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"content": "# Excel 工作簿：远光软件会计科目使用说明.xlsx\n\n## 工作表 1：会计科目说明\n\n| 远光软件股份有限公司常用会计科目使用说明 | 列2 | 列3 | 列4 | 列5 |\n| --- | --- | --- | --- | --- |\n| 科目编码 | 科目名称 | 科目类别 | 使用说明 | 备注 |\n| 1001 | 库存现金 | 资产类 | 核算公司库存现金 | 日清月结 |\n| 1002 | 银行存款 | 资产类 | 核算存入银行的各项存款 | 按开户行明细 |\n| 1122 | 应收账款 | 资产类 | 核算因销售商品/提供劳务应收款项 | 按客户明细 |\n| 1221 | 其他应收款 | 资产类 | 核算应收暂付款项 | 含备用金、押金 |\n| 1403 | 原材料 | 资产类 | 核算库存的各种材料 | |\n| 1601 | 固定资产 | 资产类 | 核算固定资产原值 | 按类别明细 |\n| 1602 | 累计折旧 | 资产类 | 核算固定资产累计折旧 | 贷方余额 |\n| 2202 | 应付账款 | 负债类 | 核算因购买商品/接受劳务应付款项 | 按供应商明细 |\n| 2221 | 应交税费 | 负债类 | 核算应缴纳的各种税费 | 按税种明细 |\n| 2211 | 应付职工薪酬 | 负债类 | 核算应付给职工的薪酬 | 含社保公积金 |\n| 6001 | 主营业务收入 | 损益类 | 核算主要经营业务产生的收入 | 按业务类型明细 |\n| 6401 | 主营业务成本 | 损益类 | 核算主要经营业务发生的成本 | |\n| 6601 | 管理费用 | 损益类 | 核算为管理生产经营发生的费用 | 按费用类型明细 |\n| 6602 | 销售费用 | 损益类 | 核算为销售产品发生的费用 | 按费用类型明细 |\n| 6603 | 财务费用 | 损益类 | 核算筹资等财务活动费用 | 含利息、手续费 |\n| 6801 | 所得税费用 | 损益类 | 核算企业所得税费用 | 含递延所得税 |\n\n### 行级检索线索\n\n- 会计科目说明 第 2 行：远光软件股份有限公司常用会计科目使用说明=科目编码；列2=科目名称；列3=科目类别；列4=使用说明；列5=备注\n\n- 会计科目说明 第 3 行：远光软件股份有限公司常用会计科目使用说明=1001；列2=库存现金；列3=资产类；列4=核算公司库存现金；列5=日清月结\n\n- 会计科目说明 第 4 行：远光软件股份有限公司常用会计科目使用说明=1002；列2=银行存款；列3=资产类；列4=核算存入银行的各项存款；列5=按开户行明细\n\n- 会计科目说明 第 5 行：远光软件股份有限公司常用会计科目使用说明=1122；列2=应收账款；列3=资产类；列4=核算因销售商品/提供劳务应收款项；列5=按客户明细\n\n- 会计科目说明 第 6 行：远光软件股份有限公司常用会计科目使用说明=1221；列2=其他应收款；列3=资产类；列4=核算应收暂付款项；列5=含备用金、押金\n\n- 会计科目说明 第 7 行：远光软件股份有限公司常用会计科目使用说明=1403；列2=原材料；列3=资产类；列4=核算库存的各种材料\n\n- 会计科目说明 第 8 行：远光软件股份有限公司常用会计科目使用说明=1601；列2=固定资产；列3=资产类；列4=核算固定资产原值；列5=按类别明细\n\n- 会计科目说明 第 9 行：远光软件股份有限公司常用会计科目使用说明=1602；列2=累计折旧；列3=资产类；列4=核算固定资产累计折旧；列5=贷方余额\n\n- 会计科目说明 第 10 行：远光软件股份有限公司常用会计科目使用说明=2202；列2=应付账款；列3=负债类；列4=核算因购买商品/接受劳务应付款项；列5=按供应商明细\n\n- 会计科目说明 第 11 行：远光软件股份有限公司常用会计科目使用说明=2221；列2=应交税费；列3=负债类；列4=核算应缴纳的各种税费；列5=按税种明细",
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"content": "付账款；列3=负债类；列4=核算因购买商品/接受劳务应付款项；列5=按供应商明细\n\n- 会计科目说明 第 11 行：远光软件股份有限公司常用会计科目使用说明=2221；列2=应交税费；列3=负债类；列4=核算应缴纳的各种税费；列5=按税种明细\n\n- 会计科目说明 第 12 行：远光软件股份有限公司常用会计科目使用说明=2211；列2=应付职工薪酬；列3=负债类；列4=核算应付给职工的薪酬；列5=含社保公积金\n\n- 会计科目说明 第 13 行：远光软件股份有限公司常用会计科目使用说明=6001；列2=主营业务收入；列3=损益类；列4=核算主要经营业务产生的收入；列5=按业务类型明细\n\n- 会计科目说明 第 14 行：远光软件股份有限公司常用会计科目使用说明=6401；列2=主营业务成本；列3=损益类；列4=核算主要经营业务发生的成本\n\n- 会计科目说明 第 15 行：远光软件股份有限公司常用会计科目使用说明=6601；列2=管理费用；列3=损益类；列4=核算为管理生产经营发生的费用；列5=按费用类型明细\n\n- 会计科目说明 第 16 行：远光软件股份有限公司常用会计科目使用说明=6602；列2=销售费用；列3=损益类；列4=核算为销售产品发生的费用；列5=按费用类型明细\n\n- 会计科目说明 第 17 行：远光软件股份有限公司常用会计科目使用说明=6603；列2=财务费用；列3=损益类；列4=核算筹资等财务活动费用；列5=含利息、手续费\n\n- 会计科目说明 第 18 行：远光软件股份有限公司常用会计科目使用说明=6801；列2=所得税费用；列3=损益类；列4=核算企业所得税费用；列5=含递延所得税\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 正文：# Excel 工作簿：远光软件会计科目使用说明.xlsx\n- 正文：会计科目说明 第 2 行：远光软件股份有限公司常用会计科目使用说明=科目编码\n- 正文：列2=科目名称\n- 正文：列3=科目类别\n- 正文：列4=使用说明\n- 正文：列5=备注\n- 正文：会计科目说明 第 3 行：远光软件股份有限公司常用会计科目使用说明=1001\n- 正文：列2=库存现金\n- 正文：列3=资产类\n- 正文：列4=核算公司库存现金\n- 正文：列5=日清月结\n- 正文：会计科目说明 第 4 行：远光软件股份有限公司常用会计科目使用说明=1002\n- 正文：列2=银行存款\n- 正文：列4=核算存入银行的各项存款\n- 正文：列5=按开户行明细\n- 正文：会计科目说明 第 5 行：远光软件股份有限公司常用会计科目使用说明=1122\n- 正文：列2=应收账款\n- 正文：列4=核算因销售商品/提供劳务应收款项\n- 正文：列5=按客户明细\n- 正文：会计科目说明 第 6 行：远光软件股份有限公司常用会计科目使用说明=1221\n- 正文：列2=其他应收款",
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"content": "远光软件股份有限公司\n财务基础知识手册\n第一部分 会计基础知识\n一、会计要素\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。\n会计恒等式：资产 = 负债 + 所有者权益\n二、常用会计科目\n科目类别\n科目名称\n说明\n资产类\n库存现金\n公司持有的现金\n资产类\n银行存款\n存放在银行的资金\n资产类\n应收账款\n因销售商品或提供劳务应收的款项\n资产类\n固定资产\n使用年限超过一年的有形资产\n负债类\n应付账款\n因购买商品或接受劳务应付的款项\n负债类\n应交税费\n应缴纳的各种税费\n负债类\n应付职工薪酬\n应付给职工的工资、福利等\n损益类\n主营业务收入\n主要经营业务产生的收入\n损益类\n管理费用\n为管理生产经营发生的费用\n损益类\n销售费用\n为销售产品发生的费用\n第二部分 税务基础知识\n三、主要税种介绍\n（一）增值税：公司为一般纳税人，软件服务适用6%税率，软件产品销售适用13%税率。\n（二）企业所得税：税率为25%，高新技术企业享受15%优惠税率。\n（三）个人所得税：按累进税率3%-45%，由公司代扣代缴。\n（四）印花税：对经济活动中的应税凭证征收。\n第三部分 财务报表解读\n四、三大财务报表\n（一）资产负债表：反映企业在某一特定日期的财务状况。\n（二）利润表：反映企业在一定期间的经营成果。\n（三）现金流量表：反映企业在一定期间现金和现金等价物的流入和流出。\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、会计要素\n- 二、常用会计科目\n- （四）印花税：对经济活动中的应税凭证征收。\n\n# 重点章节摘录\n\n## 一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。；会计恒等式：资产 = 负债 + 所有者权益\n\n## 二、常用会计科目\n\n科目类别；科目名称；说明\n\n## （四）印花税：对经济活动中的应税凭证征收。\n\n第三部分 财务报表解读\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、会计要素：会计要素包括：资产、负债、所有者权益、收入、费用和利润\n- 一、会计要素：会计恒等式：资产 = 负债 + 所有者权益\n- 二、常用会计科目：因销售商品或提供劳务应收的款项\n- 二、常用会计科目：因购买商品或接受劳务应付的款项\n- 二、常用会计科目：应缴纳的各种税费\n- 二、常用会计科目：应付职工薪酬\n- （四）印花税：对经济活动中的应税凭证征收。：第三部分 财务报表解读",
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"content": "远光软件股份有限公司\n财务术语解释手册\n权责发生制\n以权利和责任的发生来决定收入和费用归属期的会计基础。即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用。\n收付实现制\n以现金收到或付出为标准来记录收入的实现和费用的发生。即凡是当期收到和支付的现金，都作为当期的收入和费用。\n固定资产折旧\n固定资产在使用过程中因磨损而逐渐转移的价值。公司采用年限平均法计提折旧。\n摊销\n将无形资产或长期待摊费用按照规定期限分期计入当期损益的过程。\n增值税进项税额\n企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣。\n增值税销项税额\n企业销售货物、提供应税劳务或应税服务收取的增值税额。\n预算\n企业对未来一定时期内经营活动的数量化计划，包括收入预算、支出预算、资本预算等。\n现金流\n企业在一定期间内现金和现金等价物流入和流出的数量。\n毛利率\n毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力。计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n净资产收益率（ROE）\n净利润占股东权益的百分比，反映股东投入资金的获利能力。计算公式：ROE = 净利润 / 股东权益 × 100%\n成本中心\n企业内部只发生成本费用而不产生收入的组织单位，用于成本核算和控制。\n利润中心\n企业内部既发生成本费用又产生收入的组织单位，用于考核盈利能力。\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 正文：以权利和责任的发生来决定收入和费用归属期的会计基础\n- 正文：即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用\n- 正文：以现金收到或付出为标准来记录收入的实现和费用的发生\n- 正文：即凡是当期收到和支付的现金，都作为当期的收入和费用\n- 正文：企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣\n- 正文：企业销售货物、提供应税劳务或应税服务收取的增值税额\n- 正文：毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力\n- 正文：计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n- 正文：净利润占股东权益的百分比，反映股东投入资金的获利能力\n- 正文：计算公式：ROE = 净利润 / 股东权益 × 100%",
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"content": "远光软件股份有限公司高新技术企业税收优惠政策汇总\n\n 远光软件股份有限公司\n\n 2024年度\n\n一、企业所得税优惠\n\n1. 高新技术企业减按15%税率征收企业所得税\n\n- 条件：取得高新技术企业证书且在有效期内\n\n- 申请：向主管税务机关备案\n\n2. 技术转让所得优惠\n\n- 符合条件的技术转让所得500万元以下免征企业所得税\n\n- 超过500万元的部分减半征收\n\n二、增值税优惠\n\n1. 软件产品增值税即征即退\n\n- 销售自行开发生产的软件产品，按13%征收后\n\n- 实际税负超过3%的部分即征即退\n\n2. 技术服务免征增值税\n\n- 符合条件的技术转让、技术开发和相关的技术咨询、技术服务免征增值税\n\n三、研发费用加计扣除\n\n1. 一般企业研发费用按100%加计扣除\n\n- 形成无形资产的按200%摊销\n\n2. 适用范围：\n\n- 人员人工费用\n\n- 直接投入费用\n\n- 折旧费用\n\n- 无形资产摊销\n\n- 新产品设计费等\n\n 远光软件股份有限公司 - 第 <bound method FPDF.page_no of <__main__.ChinesePDF object at 0x000001F09798B750>>/2 页\n- 其他相关费用\n\n四、其他优惠政策\n\n1. 固定资产加速折旧：允许缩短折旧年限或加速折旧\n\n2. 软件企业职工培训费用：全额在企业所得税前扣除\n\n3. 创业投资抵扣：投资未上市中小高新技术企业的按投资额70%抵扣应纳税所得额\n\n 远光软件股份有限公司 - 第 <bound method FPDF.page_no of <__main__.ChinesePDF object at 0x000001F09798B750>>/2 页\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、企业所得税优惠\n- 二、增值税优惠\n- 三、研发费用加计扣除\n- 四、其他优惠政策\n\n# 重点章节摘录\n\n## 一、企业所得税优惠\n\n1. 高新技术企业减按15%税率征收企业所得税；- 条件：取得高新技术企业证书且在有效期内；- 申请：向主管税务机关备案\n\n## 二、增值税优惠\n\n1. 软件产品增值税即征即退；- 销售自行开发生产的软件产品，按13%征收后；- 实际税负超过3%的部分即征即退\n\n## 三、研发费用加计扣除\n\n1. 一般企业研发费用按100%加计扣除；- 形成无形资产的按200%摊销；2. 适用范围：\n\n## 四、其他优惠政策\n\n1. 固定资产加速折旧：允许缩短折旧年限或加速折旧；2. 软件企业职工培训费用：全额在企业所得税前扣除；3. 创业投资抵扣：投资未上市中小高新技术企业的按投资额70%抵扣应纳税所得额\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、企业所得税优惠：1. 高新技术企业减按15%税率征收企业所得税\n- 一、企业所得税优惠：条件：取得高新技术企业证书且在有效期内\n- 一、企业所得税优惠：申请：向主管税务机关备案\n- 一、企业所得税优惠：2. 技术转让所得优惠\n- 二、增值税优惠：1. 软件产品增值税即征即退\n- 二、增值税优惠：销售自行开发生产的软件产品，按13%征收后\n- 二、增值税优惠：实际税负超过3%的部分即征即退\n- 二、增值税优惠：2. 技术服务免征增值税\n- 三、研发费用加计扣除：1. 一般企业研发费用按100%加计扣除\n- 三、研发费用加计扣除：形成无形资产的按200%摊销\n- 三、研发费用加计扣除：2. 适用范围：\n- 三、研发费用加计扣除：人员人工费用\n- 四、其他优惠政策：1. 固定资产加速折旧：允许缩短折旧年限或加速折旧\n- 四、其他优惠政策：2. 软件企业职工培训费用：全额在企业所得税前扣除\n- 四、其他优惠政策：3. 创业投资抵扣：投资未上市中小高新技术企业的按投资额70%抵扣应纳税所得额",
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"content": "培训费用：全额在企业所得税前扣除\n- 四、其他优惠政策：3. 创业投资抵扣：投资未上市中小高新技术企业的按投资额70%抵扣应纳税所得额",
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"create_time": 1779441797,
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||||
"update_time": 1779441797,
|
||||
"_id": "chunk-93d2389cdb74257e90201dccbc3f6539"
|
||||
}
|
||||
}
|
||||
Reference in New Issue
Block a user