{
  "DJ2-064": {
    "slug": "tax-bonus-choice-deduction-room",
    "inputs": {
      "year": 2025,
      "salary": "90000",
      "social": "18000",
      "additional": "24000",
      "bonus": "36000"
    },
    "outputs": {
      "scenarios": [
        [
          "90000",
          "-12000",
          "0",
          "0.00",
          "1080.00",
          "1080.00",
          "24000",
          "720.00",
          "-360.00"
        ],
        [
          "180000",
          "78000",
          "78000",
          "5280.00",
          "1080.00",
          "6360.00",
          "114000",
          "8880.00",
          "2520.00"
        ]
      ]
    },
    "tables": [
      "| 工资/元 | 未归零余额/元 | 单独时综合税基/元 | 综合税/元 | 奖金税/元 | 单独总税/元 | 并入税基/元 | 并入总税/元 | 并入减单独/元 |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| 90,000.00 | -12,000.00 | 0.00 | 0.00 | 1,080.00 | 1,080.00 | 24,000.00 | 720.00 | -360.00 |\n| 180,000.00 | 78,000.00 | 78,000.00 | 5,280.00 | 1,080.00 | 6,360.00 | 114,000.00 | 8,880.00 | 2,520.00 |"
    ],
    "verified_numeric_claims": [
      "并入少缴360.00元",
      "单独少缴2,520.00元"
    ]
  },
  "DJ2-065": {
    "slug": "tax-bonus-selection-once-year",
    "inputs": {
      "year": 2025,
      "salary": "180000",
      "social": "36000",
      "additional": "24000",
      "bonuses": [
        {
          "date": "2025-06-30",
          "gross": "30000"
        },
        {
          "date": "2025-12-20",
          "gross": "60000"
        }
      ]
    },
    "outputs": {
      "valid_qualified_scenarios": [
        [
          "A单独、B并入",
          "120000",
          "9480.00",
          "900.00",
          "10380.00"
        ],
        [
          "B单独、A并入",
          "90000",
          "6480.00",
          "5790.00",
          "12270.00"
        ],
        [
          "两笔全部并入",
          "150000",
          "13080.00",
          "0",
          "13080.00"
        ]
      ],
      "invalid_both_separate_total": "10170.00"
    },
    "tables": [
      "| 资格均已确认时的算术情景 | 综合税基/元 | 综合税/元 | 单独奖金税/元 | 合计/元 |\n| --- | --- | --- | --- | --- |\n| A单独、B并入 | 120,000.00 | 9,480.00 | 900.00 | 10,380.00 |\n| B单独、A并入 | 90,000.00 | 6,480.00 | 5,790.00 | 12,270.00 |\n| 两笔全部并入 | 150,000.00 | 13,080.00 | 0.00 | 13,080.00 |"
    ],
    "verified_numeric_claims": [
      "差额1,890.00元",
      "违规拼接数10,170.00元"
    ]
  },
  "DJ2-066": {
    "slug": "tax-job-change-withholding-vs-annual",
    "inputs": {
      "year": 2025,
      "monthly_salary": "20000",
      "monthly_social": "3000",
      "monthly_additional": "2000",
      "A_employment": [
        "2025-01-01",
        "2025-06-30"
      ],
      "B_employment": [
        "2025-07-01",
        "2025-12-31"
      ]
    },
    "outputs": {
      "months": [
        [
          "2025-01",
          "A",
          "1",
          "10000",
          "300.00",
          "300.00"
        ],
        [
          "2025-02",
          "A",
          "2",
          "20000",
          "600.00",
          "300.00"
        ],
        [
          "2025-03",
          "A",
          "3",
          "30000",
          "900.00",
          "300.00"
        ],
        [
          "2025-04",
          "A",
          "4",
          "40000",
          "1480.00",
          "580.00"
        ],
        [
          "2025-05",
          "A",
          "5",
          "50000",
          "2480.00",
          "1000.00"
        ],
        [
          "2025-06",
          "A",
          "6",
          "60000",
          "3480.00",
          "1000.00"
        ],
        [
          "2025-07",
          "B",
          "1",
          "10000",
          "300.00",
          "300.00"
        ],
        [
          "2025-08",
          "B",
          "2",
          "20000",
          "600.00",
          "300.00"
        ],
        [
          "2025-09",
          "B",
          "3",
          "30000",
          "900.00",
          "300.00"
        ],
        [
          "2025-10",
          "B",
          "4",
          "40000",
          "1480.00",
          "580.00"
        ],
        [
          "2025-11",
          "B",
          "5",
          "50000",
          "2480.00",
          "1000.00"
        ],
        [
          "2025-12",
          "B",
          "6",
          "60000",
          "3480.00",
          "1000.00"
        ]
      ],
      "reconciliation": [
        [
          "两单位各任职半年",
          "240000",
          "36000",
          "24000",
          "120000",
          "9480.00",
          "6960.00",
          "2520.00"
        ],
        [
          "同一单位连续全年",
          "240000",
          "36000",
          "24000",
          "120000",
          "9480.00",
          "9480.00",
          "0.00"
        ],
        [
          "仅A单位任职半年",
          "120000",
          "18000",
          "12000",
          "30000",
          "900.00",
          "3480.00",
          "-2580.00"
        ]
      ]
    },
    "tables": [
      "| 月份 | 单位 | 本单位累计月数 | 累计税基/元 | 累计预扣/元 | 当月预扣/元 |\n| --- | --- | --- | --- | --- | --- |\n| 2025-01 | A | 1 | 10,000.00 | 300.00 | 300.00 |\n| 2025-02 | A | 2 | 20,000.00 | 600.00 | 300.00 |\n| 2025-03 | A | 3 | 30,000.00 | 900.00 | 300.00 |\n| 2025-04 | A | 4 | 40,000.00 | 1,480.00 | 580.00 |\n| 2025-05 | A | 5 | 50,000.00 | 2,480.00 | 1,000.00 |\n| 2025-06 | A | 6 | 60,000.00 | 3,480.00 | 1,000.00 |\n| 2025-07 | B | 1 | 10,000.00 | 300.00 | 300.00 |\n| 2025-08 | B | 2 | 20,000.00 | 600.00 | 300.00 |\n| 2025-09 | B | 3 | 30,000.00 | 900.00 | 300.00 |\n| 2025-10 | B | 4 | 40,000.00 | 1,480.00 | 580.00 |\n| 2025-11 | B | 5 | 50,000.00 | 2,480.00 | 1,000.00 |\n| 2025-12 | B | 6 | 60,000.00 | 3,480.00 | 1,000.00 |",
      "| 情景 | 工资/元 | 专项扣除/元 | 专项附加/元 | 年度税基/元 | 年度税/元 | 已预扣/元 | 应纳减预扣/元 |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 两单位各任职半年 | 240,000.00 | 36,000.00 | 24,000.00 | 120,000.00 | 9,480.00 | 6,960.00 | 2,520.00 |\n| 同一单位连续全年 | 240,000.00 | 36,000.00 | 24,000.00 | 120,000.00 | 9,480.00 | 9,480.00 | 0.00 |\n| 仅A单位任职半年 | 120,000.00 | 18,000.00 | 12,000.00 | 30,000.00 | 900.00 | 3,480.00 | -2,580.00 |"
    ],
    "verified_numeric_claims": [
      "预扣合计6,960.00元",
      "年度应纳9,480.00元",
      "需要补税2,520.00元"
    ]
  },
  "DJ2-067": {
    "slug": "tax-labor-pay-annual-credit",
    "inputs": {
      "year": 2025,
      "salary": "180000",
      "social": "36000",
      "additional": "24000",
      "labor_gross": "83000"
    },
    "outputs": {
      "labor": [
        [
          "2025-04-18",
          "3000",
          "2200",
          "440.00",
          "2560.00",
          "2400.0"
        ],
        [
          "2025-08-22",
          "20000",
          "16000.0",
          "3200.00",
          "16800.00",
          "16000.0"
        ],
        [
          "2025-11-14",
          "60000",
          "48000.0",
          "12400.00",
          "47600.00",
          "48000.0"
        ]
      ],
      "labor_income": "66400.0",
      "labor_prepaid": "16040.00",
      "scenarios": [
        [
          "180000",
          "66400.0",
          "126400.0",
          "10120.00",
          "3480.00",
          "16040.00",
          "-9400.00"
        ],
        [
          "600000",
          "66400.0",
          "546400.0",
          "111000.00",
          "91080.00",
          "16040.00",
          "3880.00"
        ]
      ]
    },
    "tables": [
      "| 取得日期 | 劳务毛额/元 | 预扣税基/元 | 预扣税/元 | 实收/元 | 年度收入额/元 |\n| --- | --- | --- | --- | --- | --- |\n| 2025-04-18 | 3,000.00 | 2,200.00 | 440.00 | 2,560.00 | 2,400.00 |\n| 2025-08-22 | 20,000.00 | 16,000.00 | 3,200.00 | 16,800.00 | 16,000.00 |\n| 2025-11-14 | 60,000.00 | 48,000.00 | 12,400.00 | 47,600.00 | 48,000.00 |",
      "| 工资毛额/元 | 劳务年度收入额/元 | 全年税基/元 | 全年税/元 | 工资预扣/元 | 劳务预扣/元 | 应纳减预扣/元 |\n| --- | --- | --- | --- | --- | --- | --- |\n| 180,000.00 | 66,400.00 | 126,400.00 | 10,120.00 | 3,480.00 | 16,040.00 | -9,400.00 |\n| 600,000.00 | 66,400.00 | 546,400.00 | 111,000.00 | 91,080.00 | 16,040.00 | 3,880.00 |"
    ],
    "verified_numeric_claims": [
      "劳务毛额83,000.00元",
      "年度折算66,400.00元",
      "可以申请退税9,400.00元",
      "补税3,880.00元"
    ]
  },
  "DJ2-068": {
    "slug": "tax-special-deduction-effective-months",
    "inputs": {
      "year": 2025,
      "salary": "216000",
      "social": "36000",
      "confirmed_A_months": [
        3,
        4,
        5,
        6,
        7,
        8
      ],
      "confirmed_A_monthly": "1000",
      "confirmed_B_months": [
        9,
        10,
        11,
        12
      ],
      "confirmed_B_monthly": "2000"
    },
    "outputs": {
      "months": [
        [
          "2025-01",
          "0",
          "0",
          "0"
        ],
        [
          "2025-02",
          "0",
          "0",
          "0"
        ],
        [
          "2025-03",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-04",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-05",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-06",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-07",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-08",
          "1000",
          "0",
          "1000"
        ],
        [
          "2025-09",
          "0",
          "2000",
          "2000"
        ],
        [
          "2025-10",
          "0",
          "2000",
          "2000"
        ],
        [
          "2025-11",
          "0",
          "2000",
          "2000"
        ],
        [
          "2025-12",
          "0",
          "2000",
          "2000"
        ]
      ],
      "total": "14000",
      "scenarios": [
        [
          "未计专项附加",
          "0",
          "120000",
          "9480.00"
        ],
        [
          "逐月资格底稿",
          "14000",
          "106000",
          "8080.00"
        ],
        [
          "误把两项目均乘全年",
          "36000",
          "84000",
          "5880.00"
        ]
      ]
    },
    "tables": [
      "| 所属月 | 甲项目/元 | 乙项目/元 | 本月合计/元 |\n| --- | --- | --- | --- |\n| 2025-01 | 0.00 | 0.00 | 0.00 |\n| 2025-02 | 0.00 | 0.00 | 0.00 |\n| 2025-03 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-04 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-05 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-06 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-07 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-08 | 1,000.00 | 0.00 | 1,000.00 |\n| 2025-09 | 0.00 | 2,000.00 | 2,000.00 |\n| 2025-10 | 0.00 | 2,000.00 | 2,000.00 |\n| 2025-11 | 0.00 | 2,000.00 | 2,000.00 |\n| 2025-12 | 0.00 | 2,000.00 | 2,000.00 |",
      "| 口径 | 专项附加/元 | 年度税基/元 | 年度税/元 |\n| --- | --- | --- | --- |\n| 未计专项附加 | 0.00 | 120,000.00 | 9,480.00 |\n| 逐月资格底稿 | 14,000.00 | 106,000.00 | 8,080.00 |\n| 误把两项目均乘全年 | 36,000.00 | 84,000.00 | 5,880.00 |"
    ],
    "verified_numeric_claims": [
      "正确合计14,000.00元",
      "税款低估2,200.00元",
      "A单位4,000.00元、B单位10,000.00元"
    ]
  },
  "DJ2-069": {
    "slug": "tax-contribution-deduction-proof",
    "inputs": {
      "year": 2025,
      "salary": "288000",
      "additional": "24000",
      "monthly_deductions": [
        [
          "基本养老个人款",
          "1200",
          "14400",
          "已核对专项扣除"
        ],
        [
          "基本医疗个人款",
          "300",
          "3600",
          "已核对专项扣除"
        ],
        [
          "失业保险个人款",
          "30",
          "360",
          "已核对专项扣除"
        ],
        [
          "住房公积金个人款",
          "1000",
          "12000",
          "已核对专项扣除"
        ],
        [
          "普通团体商业保险",
          "200",
          "2400",
          "本例无税前扣除依据"
        ],
        [
          "食堂餐费",
          "350",
          "4200",
          "本例税后消费"
        ],
        [
          "工会会费",
          "40",
          "480",
          "本例无税前扣除依据"
        ],
        [
          "归还单位借款",
          "600",
          "7200",
          "本例税后还款"
        ]
      ],
      "employer_fund_annual_excluded": "12000"
    },
    "outputs": {
      "scenarios": [
        [
          "凭证已确认口径",
          "30360",
          "173640",
          "17808.00"
        ],
        [
          "误把全部代扣作专项",
          "44640",
          "159360",
          "14952.00"
        ],
        [
          "公积金每月仅确认800元",
          "27960",
          "176040",
          "18288.00"
        ]
      ],
      "all_cash_deductions": "44640",
      "after_tax_cash": "225552.00"
    },
    "tables": [
      "| 工资单科目 | 每月代扣/元 | 全年代扣/元 | 核验状态 |\n| --- | --- | --- | --- |\n| 基本养老个人款 | 1,200.00 | 14,400.00 | 已核对专项扣除 |\n| 基本医疗个人款 | 300.00 | 3,600.00 | 已核对专项扣除 |\n| 失业保险个人款 | 30.00 | 360.00 | 已核对专项扣除 |\n| 住房公积金个人款 | 1,000.00 | 12,000.00 | 已核对专项扣除 |\n| 普通团体商业保险 | 200.00 | 2,400.00 | 本例无税前扣除依据 |\n| 食堂餐费 | 350.00 | 4,200.00 | 本例税后消费 |\n| 工会会费 | 40.00 | 480.00 | 本例无税前扣除依据 |\n| 归还单位借款 | 600.00 | 7,200.00 | 本例税后还款 |",
      "| 口径 | 专项扣除/元 | 年度税基/元 | 年度税/元 |\n| --- | --- | --- | --- |\n| 凭证已确认口径 | 30,360.00 | 173,640.00 | 17,808.00 |\n| 误把全部代扣作专项 | 44,640.00 | 159,360.00 | 14,952.00 |\n| 公积金每月仅确认800元 | 27,960.00 | 176,040.00 | 18,288.00 |"
    ],
    "verified_numeric_claims": [
      "专项扣除30,360.00元",
      "全年实际现金225,552.00元",
      "少算税款2,856.00元",
      "年度税增加480.00元"
    ]
  },
  "DJ2-070": {
    "slug": "tax-gross-net-bonus-reconciliation",
    "inputs": {
      "year": 2025,
      "target_net": "34000",
      "base_before_bonus": "60000",
      "penny_rounding": "ROUND_HALF_UP"
    },
    "outputs": {
      "candidates": [
        {
          "gross_exact": "35051.54639175257731958762886597938144330",
          "gross": "35051.55",
          "tax": "1051.55",
          "net": "34000.00",
          "rate": "0.03",
          "quick": "0",
          "nearby_penny_solutions": [
            "35051.55"
          ]
        },
        {
          "gross_exact": "37544.44444444444444444444444444444444444",
          "gross": "37544.44",
          "tax": "3544.44",
          "net": "34000.00",
          "rate": "0.10",
          "quick": "210",
          "nearby_penny_solutions": [
            "37544.44",
            "37544.45"
          ]
        }
      ],
      "boundary_checks": [
        [
          "34000",
          "1020.00",
          "32980.00"
        ],
        [
          "35020",
          "1050.60",
          "33969.40"
        ],
        [
          "36000",
          "1080.00",
          "34920.00"
        ],
        [
          "36000.01",
          "3390.00",
          "32610.01"
        ]
      ],
      "merged_gross": "37777.78",
      "incremental_tax": "3777.78",
      "naive_shortfall": "30.60"
    },
    "tables": [
      "| 逐档有效候选 | 税前/元 | 税率 | 速算扣除/元 | 税额/元 | 回代净额/元 |\n| --- | --- | --- | --- | --- | --- |\n| 候选1 | 35,051.55 | 3% | 0.00 | 1,051.55 | 34,000.00 |\n| 候选2 | 37,544.44 | 10% | 210.00 | 3,544.44 | 34,000.00 |",
      "| 税前/元 | 税额/元 | 净额/元 |\n| --- | --- | --- |\n| 34,000.00 | 1,020.00 | 32,980.00 |\n| 35,020.00 | 1,050.60 | 33,969.40 |\n| 36,000.00 | 1,080.00 | 34,920.00 |\n| 36,000.01 | 3,390.00 | 32,610.01 |",
      "| 构造合同条件 | 税前奖金/元 | 本奖金对应税额/元 | 净额/元 |\n| --- | --- | --- | --- |\n| 单独计税候选一 | 35,051.55 | 1,051.55 | 34,000.00 |\n| 单独计税候选二 | 37,544.44 | 3,544.44 | 34,000.00 |\n| 奖金并入前年度税基60000元 | 37,777.78 | 3,777.78 | 34,000.00 |"
    ],
    "verified_numeric_claims": [
      "同一净额存在两个有效候选",
      "仍差30.60元",
      "合并后全年税额7,257.78元"
    ]
  },
  "DJ2-071": {
    "slug": "tax-personal-pension-unused-deduction",
    "inputs": {
      "year": 2025,
      "social": "12000",
      "additional": "0",
      "confirmed_pension_paid": "12000",
      "other_income": "0"
    },
    "outputs": {
      "scenarios": [
        [
          "72000",
          "0",
          "0.00",
          "12000",
          "0",
          "0.00",
          "0.00"
        ],
        [
          "77000",
          "5000",
          "150.00",
          "12000",
          "0",
          "0.00",
          "150.00"
        ],
        [
          "112000",
          "40000",
          "1480.00",
          "12000",
          "28000",
          "840.00",
          "640.00"
        ],
        [
          "232000",
          "160000",
          "15080.00",
          "12000",
          "148000",
          "12680.00",
          "2400.00"
        ]
      ],
      "cross_bracket": [
        [
          "0",
          "40000",
          "1480.00",
          "0.00"
        ],
        [
          "6000",
          "34000",
          "1020.00",
          "460.00"
        ],
        [
          "12000",
          "28000",
          "840.00",
          "640.00"
        ]
      ]
    },
    "tables": [
      "| 工资/元 | 缴费前税基/元 | 缴费前税/元 | 合格缴费/元 | 缴费后税基/元 | 缴费后税/元 | 本年度少税/元 |\n| --- | --- | --- | --- | --- | --- | --- |\n| 72,000.00 | 0.00 | 0.00 | 12,000.00 | 0.00 | 0.00 | 0.00 |\n| 77,000.00 | 5,000.00 | 150.00 | 12,000.00 | 0.00 | 0.00 | 150.00 |\n| 112,000.00 | 40,000.00 | 1,480.00 | 12,000.00 | 28,000.00 | 840.00 | 640.00 |\n| 232,000.00 | 160,000.00 | 15,080.00 | 12,000.00 | 148,000.00 | 12,680.00 | 2,400.00 |",
      "| 据实扣除/元 | 扣除后税基/元 | 扣除后税/元 | 累计少税/元 |\n| --- | --- | --- | --- |\n| 0.00 | 40,000.00 | 1,480.00 | 0.00 |\n| 6,000.00 | 34,000.00 | 1,020.00 | 460.00 |\n| 12,000.00 | 28,000.00 | 840.00 | 640.00 |"
    ],
    "verified_numeric_claims": [
      "缴费一万二千元，本年度少税为零",
      "本年度只少税150.00元",
      "前六千元少税460.00元",
      "后六千元少税180.00元"
    ]
  },
  "DJ2-072": {
    "slug": "tax-settlement-cash-reserve",
    "inputs": {
      "tax_year": 2025,
      "settlement_year": 2026,
      "initial_reserve": "1800",
      "initial_free_cash": "10000",
      "monthly_surplus": "2000",
      "reserve_contributions": 4,
      "chosen_payment_day": "2026-05-20",
      "emergency_cash_excluded": "20000",
      "unconfirmed_refund_excluded": "0"
    },
    "outputs": {
      "tax_scenarios": [
        [
          "基准",
          "360000",
          "36000",
          "204000",
          "23880.00",
          "18000",
          "5880.00"
        ],
        [
          "收入增加30000元",
          "390000",
          "36000",
          "234000",
          "29880.00",
          "18000",
          "11880.00"
        ],
        [
          "扣除减少12000元",
          "360000",
          "24000",
          "216000",
          "26280.00",
          "18000",
          "8280.00"
        ]
      ],
      "cash": [
        [
          "2026-01-15",
          "2000",
          "1020",
          "0",
          "2820",
          "10980"
        ],
        [
          "2026-02-15",
          "2000",
          "1020",
          "0",
          "3840",
          "11960"
        ],
        [
          "2026-03-15",
          "2000",
          "1020",
          "0",
          "4860",
          "12940"
        ],
        [
          "2026-04-15",
          "2000",
          "1020",
          "0",
          "5880",
          "13920"
        ],
        [
          "2026-05-20",
          "2000",
          "0",
          "5880",
          "0",
          "15920"
        ]
      ],
      "missing_initial": "4080",
      "monthly_reserve": "1020",
      "stress_monthly_income_case": "2520.00",
      "stress_monthly_deduction_case": "1620.00",
      "stress_monthly_shortfall": "520.00",
      "date_delay_missing": "1020",
      "total_cash_check": "15920"
    },
    "tables": [
      "| 估计情景 | 工资/元 | 专项附加/元 | 年度税基/元 | 年度税/元 | 已预扣/元 | 预计补税/元 |\n| --- | --- | --- | --- | --- | --- | --- |\n| 基准 | 360,000.00 | 36,000.00 | 204,000.00 | 23,880.00 | 18,000.00 | 5,880.00 |\n| 收入增加30000元 | 390,000.00 | 36,000.00 | 234,000.00 | 29,880.00 | 18,000.00 | 11,880.00 |\n| 扣除减少12000元 | 360,000.00 | 24,000.00 | 216,000.00 | 26,280.00 | 18,000.00 | 8,280.00 |",
      "| 预算日期 | 当月常规结余/元 | 转入税款专户/元 | 缴款/元 | 税款专户余额/元 | 日常自由现金/元 |\n| --- | --- | --- | --- | --- | --- |\n| 2026-01-15 | 2,000.00 | 1,020.00 | 0.00 | 2,820.00 | 10,980.00 |\n| 2026-02-15 | 2,000.00 | 1,020.00 | 0.00 | 3,840.00 | 11,960.00 |\n| 2026-03-15 | 2,000.00 | 1,020.00 | 0.00 | 4,860.00 | 12,940.00 |\n| 2026-04-15 | 2,000.00 | 1,020.00 | 0.00 | 5,880.00 | 13,920.00 |\n| 2026-05-20 | 2,000.00 | 0.00 | 5,880.00 | 0.00 | 15,920.00 |"
    ],
    "verified_numeric_claims": [
      "预计补税5,880.00元",
      "尚缺4,080.00元",
      "每次预留1,020.00元",
      "日常自由现金15,920.00元",
      "每次要2,520.00元",
      "每次缺520.00元",
      "四次每次需1,620.00元"
    ]
  }
}