year = $year; $this->items = $payload['items'] ?? []; $this->taxId = $payload['tax_id'] ?? ''; $this->companyName = $payload['company_name'] ?? ''; $this->dynamicHeaders = $dynamicHeaders ?: ['人员人工费用', '折旧费用']; } public function title(): string { return $this->year . '年汇总表'; } public function registerEvents(): array { return [ AfterSheet::class => function (AfterSheet $event) { $sheet = $event->sheet->getDelegate(); // 1. 计算列索引(因插入了开始和结束时间,核心列整体右移 2 列) $totalDynamic = count($this->dynamicHeaders); $startDetailIdx = 8; // 动态科目从第 8 列(H列)开始 $col_G = 'G'; // 允许加计扣除金额合计列(右移至 G 列) $col_6 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic); $col_7_1 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 1); $col_7_2 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 2); $col_8_1 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 3); $col_8_2 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 4); $col_8_3 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 5); $col_8_4 = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic + 6); $highestColumn = $col_8_4; // 2. 设置布局 $sheet->getColumnDimension('B')->setWidth(40); $sheet->getColumnDimension('D')->setWidth(15); // 开始时间列宽 $sheet->getColumnDimension('E')->setWidth(15); // 结束时间列宽 $lastColNum = Coordinate::columnIndexFromString($highestColumn); for ($i = 1; $i <= $lastColNum; $i++) { $col = Coordinate::stringFromColumnIndex($i); if (!in_array($col, ['B', 'D', 'E'])) { $sheet->getColumnDimension($col)->setWidth(13); } } // 3. 绘制表头 $this->drawDynamicHeader($sheet, $col_G, $col_6, $col_7_1, $col_8_1, $highestColumn); // 4. 填充明细 $currentRow = 8; $capRows = []; $expRows = []; foreach ($this->items as $item) { $sheet->setCellValue("A{$currentRow}", $item['no']); $sheet->setCellValue("B{$currentRow}", $item['name']); $sheet->setCellValue("C{$currentRow}", $item['status'] == 3 ? '已完成' : '进行中'); // 新增的时间列注入 $sheet->setCellValue("D{$currentRow}", $item['start_time'] ?? ''); $sheet->setCellValue("E{$currentRow}", $item['end_time'] ?? ''); $sheet->setCellValue("F{$currentRow}", $item['type']); // 动态明细从第 8 列(H列)向右填充 foreach ($this->dynamicHeaders as $idx => $header) { $col = Coordinate::stringFromColumnIndex($startDetailIdx + $idx); $sheet->setCellValue("{$col}{$currentRow}", $item['values'][$idx] ?? 0); } // 固定数值列(由传来数据赋值) $sheet->setCellValue("{$col_7_1}{$currentRow}", $item['val7_1'] ?? 0); $sheet->setCellValue("{$col_7_2}{$currentRow}", $item['val7_2'] ?? 0); $sheet->setCellValue("{$col_8_1}{$currentRow}", $item['val8_1'] ?? 0); $sheet->setCellValue("{$col_8_3}{$currentRow}", $item['val8_3'] ?? 0); // 行公式 $firstDetailCol = Coordinate::stringFromColumnIndex($startDetailIdx); $lastDetailCol = Coordinate::stringFromColumnIndex($startDetailIdx + $totalDynamic - 1); // 前n项之和公式 $sheet->setCellValue("{$col_6}{$currentRow}", "=SUM({$firstDetailCol}{$currentRow}:{$lastDetailCol}{$currentRow})"); // 委托研发八折 $sheet->setCellValue("{$col_8_2}{$currentRow}", "={$col_8_1}{$currentRow}*0.8"); $sheet->setCellValue("{$col_8_4}{$currentRow}", "={$col_8_3}{$currentRow}*0.8"); // ⭐ 只改 G 列(原E列)的公式逻辑,严格匹配原判断逻辑 $sheet->setCellValue( "{$col_G}{$currentRow}", "=IF(({$col_6}{$currentRow}+{$col_7_1}{$currentRow})*0.1 < {$col_7_1}{$currentRow}, ({$col_6}{$currentRow}+{$col_7_1}{$currentRow})*0.1 + {$col_6}{$currentRow}, {$col_7_1}{$currentRow} + {$col_6}{$currentRow})" ); // 严格清洗类型字符串进行归集 $cleanType = preg_replace('/[\s\v\t\r\n]+/u', '', (string)$item['type']); if ($cleanType === '资本化支出' && $item['status'] == 3) { $capRows[] = $currentRow; } elseif ($cleanType === '费用化支出') { $expRows[] = $currentRow; } $currentRow++; } // 5. 应用底部合计逻辑 $this->applyDynamicSummaryLogic($sheet, $currentRow, $capRows, $expRows, $startDetailIdx, $totalDynamic, $col_G, $col_6, $col_7_1, $col_7_2, $col_8_1, $col_8_2, $col_8_3, $col_8_4); // 6. 最终样式区域调整 $lastDataRow = $currentRow + 3; $sheet->getStyle("A5:{$highestColumn}{$lastDataRow}")->applyFromArray(['borders' => ['allBorders' => ['borderStyle' => Border::BORDER_THIN]]]); $sheet->getStyle("G8:{$highestColumn}{$lastDataRow}")->getNumberFormat()->setFormatCode('#,##0.00'); // 从G列开始应用财务数字格式 $sheet->getStyle("A5:{$highestColumn}7")->getAlignment()->setWrapText(true)->setHorizontal('center')->setVertical('center'); }, ]; } private function drawDynamicHeader($sheet, $col_G, $col_6, $col_7_1, $col_8_1, $highestColumn) { $sheet->mergeCells("A2:{$highestColumn}2"); $sheet->setCellValue('A2', '研发支出辅助账汇总表'); $sheet->getStyle('A2')->applyFromArray(['font' => ['size' => 16, 'bold' => true], 'alignment' => ['horizontal' => Alignment::HORIZONTAL_CENTER]]); // 第3行企业基本信息布局 $totalCols = Coordinate::columnIndexFromString($highestColumn); $sheet->setCellValue('A3', '纳税人识别号(统一社会信用代码):' . $this->taxId); $nameCol = Coordinate::stringFromColumnIndex(max(9, floor($totalCols * 0.55))); $sheet->setCellValue($nameCol . '3', '纳税人名称:' . $this->companyName); $periodCol = Coordinate::stringFromColumnIndex($totalCols - 3); $sheet->setCellValue($periodCol . '3', "属期:{$this->year}年"); $sheet->setCellValue($highestColumn . '3', '单位:元'); $sheet->getStyle($highestColumn . '3')->getAlignment()->setHorizontal(Alignment::HORIZONTAL_RIGHT); // 表头 5-7 行(重排并插入了时间列) $vHeaders = [ 'A' => '项目编号', 'B' => '项目名称', 'C' => '完成情况', 'D' => "开始时间", 'E' => "结束时间", 'F' => '支出类型', 'G' => "允许加计\n扣除金额合计" ]; foreach ($vHeaders as $col => $text) { $sheet->mergeCells("{$col}5:{$col}7"); $sheet->setCellValue("{$col}5", $text); } $startIdx = 8; // 动态科目调整至 H列(第8列)开始 foreach ($this->dynamicHeaders as $idx => $text) { $col = Coordinate::stringFromColumnIndex($startIdx + $idx); $sheet->mergeCells("{$col}5:{$col}6"); $sheet->setCellValue("{$col}5", $text); $sheet->setCellValue("{$col}7", $idx + 1); } $sheet->mergeCells("{$col_6}5:{$col_6}6"); $sheet->setCellValue("{$col_6}5", "前" . count($this->dynamicHeaders) . "项小计"); $sheet->setCellValue("{$col_6}7", count($this->dynamicHeaders) + 1); $col_7_2 = Coordinate::stringFromColumnIndex(Coordinate::columnIndexFromString($col_7_1) + 1); $sheet->mergeCells("{$col_7_1}5:{$col_7_2}5"); $sheet->setCellValue("{$col_7_1}5", '其他相关费用及限额'); $sheet->setCellValue("{$col_7_1}6", '其他相关费用合计'); $sheet->setCellValue("{$col_7_1}7", '7.1'); $sheet->setCellValue("{$col_7_2}6", "经限额调整后的其他相关费用"); $sheet->setCellValue("{$col_7_2}7", '7.2'); $sheet->mergeCells("{$col_8_1}5:{$highestColumn}5"); $sheet->setCellValue("{$col_8_1}5", '委托研发费用及限额'); $sIdx = Coordinate::columnIndexFromString($col_8_1); $subs = ['委托境内机构或个人进行研发 activity 所发生的费用', '允许加计扣除的委托境内机构或个人进行研发活动所发生的费用', '委托境外机构进行研发活动所发生的费用', '经限额调整后的委托境外机构进行研发活动所发生的费用']; $nums = ['8.1','8.2','8.3','8.4']; for($i=0;$i<4;$i++) { $c = Coordinate::stringFromColumnIndex($sIdx + $i); $sheet->setCellValue($c . '6', $subs[$i]); $sheet->setCellValue($c . '7', $nums[$i]); } } private function applyDynamicSummaryLogic($sheet, $r, $capRows, $expRows, $startIdx, $dynamicCount, $col_G, $col_6, $col_7_1, $col_7_2, $col_8_1, $col_8_2, $col_8_3, $col_8_4) { $r_cap = $r; $r_exp = $r + 1; $r_oth = $r + 2; $r_all = $r + 3; $labels = ['资本化金额小计', '费用化金额小计', '其中:其他事项', '全额合计']; foreach ($labels as $i => $label) { // 合计行的左侧文本合并范围同步扩展到 A-F 列(第1到第6列) $sheet->mergeCells("A" . ($r+$i) . ":F" . ($r+$i)); $sheet->setCellValue("A" . ($r+$i), $label); } $allValCols = []; for($i=0; $i<$dynamicCount; $i++) { $allValCols[] = Coordinate::stringFromColumnIndex($startIdx + $i); } $allValCols = array_merge($allValCols, [$col_7_1, $col_8_1, $col_8_3]); foreach ($allValCols as $col) { $f_cap = !empty($capRows) ? "=SUM(".implode(',', array_map(fn($row)=>"{$col}{$row}", $capRows)).")" : "0"; $f_exp_base = !empty($expRows) ? "SUM(".implode(',', array_map(fn($row)=>"{$col}{$row}", $expRows)).")" : "0"; $sheet->setCellValue("{$col}{$r_cap}", $f_cap); $sheet->setCellValue("{$col}{$r_exp}", "={$f_exp_base}+{$col}{$r_oth}"); $sheet->setCellValue("{$col}{$r_all}", "={$col}{$r_cap}+{$col}{$r_exp}"); } $fCol = Coordinate::stringFromColumnIndex($startIdx); $lCol = Coordinate::stringFromColumnIndex($startIdx + $dynamicCount - 1); foreach ([$r_cap, $r_exp, $r_all] as $row) { $sheet->setCellValue("{$col_6}{$row}", "=SUM({$fCol}{$row}:{$lCol}{$row})"); $sheet->setCellValue("{$col_8_2}{$row}", "={$col_8_1}{$row}*0.8"); if ($row == $r_all) { $sheet->setCellValue("{$col_7_2}{$row}", "=MIN({$col_7_1}{$row}, {$col_6}{$row}*0.1/0.9)"); } else { $sheet->setCellValue("{$col_7_2}{$row}", "=IF({$col_7_1}{$r_all}>0, ({$col_7_2}{$r_all}/{$col_7_1}{$r_all})*{$col_7_1}{$row}, 0)"); } if ($row == $r_all) { $sheet->setCellValue("{$col_8_4}{$row}", "=MIN(({$col_6}{$row}+{$col_7_2}{$row}+{$col_8_2}{$row})*2/3, {$col_8_3}{$row}*0.8)"); } else { $sheet->setCellValue("{$col_8_4}{$row}", "=IF({$col_8_3}{$r_all}>0, ({$col_8_4}{$r_all}/{$col_8_3}{$r_all})*{$col_8_3}{$row}, 0)"); } // 底部小计求和联动更新为新的 $col_G $sheet->setCellValue("{$col_G}{$row}", "={$col_6}{$row}+{$col_7_2}{$row}+{$col_8_2}{$row}+{$col_8_4}{$row}"); } } }