Upload biz_tools.py

biz_tools.py

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+"""
+🧮 CoBIZ 세금 절감 시뮬레이터 & R&D 예산 편성 계산기
+================================================================================
+1. 세금 절감 시뮬레이터: 기업 프로필 기반 7대 세제 혜택 자동 스캔 + 예상 절감액
+2. R&D 예산 편성 계산기: 총 사업비 → 비목별 자동 배분 + 상한 체크
+================================================================================
+"""
+
+import gradio as gr
+import math
+from datetime import datetime, date
+
+# ============================================================================
+# 1. 세금 절감 시뮬레이터 - 데이터 & 로직
+# ============================================================================
+
+# 창업중소기업 세액감면 업종 코드
+STARTUP_ELIGIBLE_INDUSTRIES = [
+    "C. 제조업", "J. 정보통신업", "M. 전문·과학·기술", "N. 사업시설관리",
+    "G. 도매·소매업", "H. 운수·창고업", "F. 건설업", "R. 예술·스포츠",
+    "P. 교육서비스업", "Q. 보건·사회복지"
+]
+
+# 중소기업 특별세액감면 업종별 감면율 (소기업/중기업)
+SME_SPECIAL_RATES = {
+    "C. 제조업":         {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "E. 수도·환경":      {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "F. 건설업":         {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "G. 도매·소매업":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "H. 운수·창고업":    {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "J. 정보통신업":     {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "K. 금융·보험업":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "L. 부동산업":       {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "M. 전문·과학·기술": {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "N. 사업시설관리":   {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "P. 교육서비스업":   {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "Q. 보건·사회복지":  {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "R. 예술·스포츠":    {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "S. 수리·개인서비스": {"소기업": 0.10, "중기업": 0.05, "소기업_수도권": 0.05},
+    "A. 농림어업":       {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+    "B. 광업":           {"소기업": 0.20, "중기업": 0.10, "소기업_수도권": 0.10},
+}
+
+# 고용증대 세액공제 금액 (중소기업, 수도권/비수도권)
+EMPLOYMENT_CREDIT = {
+    "청년": {"수도권": 1450, "비수도권": 1550},   # 만원/인/년
+    "장애인": {"수도권": 1450, "비수도권": 1550},
+    "60세이상": {"수도권": 700, "비수도권": 770},
+    "일반": {"수도권": 850, "비수도권": 950},
+}
+
+
+def simulate_tax_saving(
+    industry, company_size, revenue_m, operating_profit_m, 
+    is_capital_region, establish_years, ceo_age,
+    has_research_center, rd_investment_m, patent_count,
+    total_employees, new_hires_youth, new_hires_general,
+    facility_investment_m, has_venture, has_innobiz,
+    is_female_company, is_disabled_company
+):
+    """세금 절감 시뮬레이션 실행"""
+    
+    results = []
+    total_saving = 0
+    
+    # 법인세 과세표준 추정 (영업이익 기준 간이 계산)
+    taxable_income = max(0, operating_profit_m * 1_000_000)  # 원 단위
+    
+    # 법인세 계산 (중소기업 특례)
+    if taxable_income <= 500_000_000:  # 5억 이하
+        corp_tax = taxable_income * 0.09
+    elif taxable_income <= 20_000_000_000:  # 200억 이하
+        corp_tax = 500_000_000 * 0.09 + (taxable_income - 500_000_000) * 0.19
+    else:
+        corp_tax = 500_000_000 * 0.09 + 19_500_000_000 * 0.19 + (taxable_income - 20_000_000_000) * 0.21
+    
+    # ─────────────────────────────────────────────
+    # ① 창업중소기업 세액감면
+    # ─────────────────────────────────────────────
+    startup_saving = 0
+    startup_rate = 0
+    startup_eligible = (establish_years <= 5 and industry in STARTUP_ELIGIBLE_INDUSTRIES)
+    startup_note = ""
+    
+    if startup_eligible:
+        if not is_capital_region and ceo_age < 35:
+            startup_rate = 1.0
+            startup_note = "비수도권 + 청년창업 → 100% 감면 (최저한세 배제)"
+        elif not is_capital_region:
+            startup_rate = 0.5
+            startup_note = "비수도권 창업 → 50% 감면"
+        elif ceo_age < 35:
+            startup_rate = 0.5
+            startup_note = "수도권 청년창업 → 50% 감면"
+        else:
+            startup_rate = 0.0
+            startup_note = "수도권 일반 창업 → 해당 없음"
+        
+        startup_saving = int(corp_tax * startup_rate)
+    else:
+        if establish_years > 5:
+            startup_note = "업력 5년 초과 → 대상 외"
+        else:
+            startup_note = "비대상 업종"
+    
+    results.append({
+        "name": "창업중소기업 세액감면",
+        "icon": "🌱",
+        "saving": startup_saving,
+        "rate": f"{int(startup_rate*100)}%",
+        "note": startup_note,
+        "eligible": startup_eligible and startup_rate > 0,
+        "conflict": "중소기업특별세액감면"
+    })
+    
+    # ─────────────────────────────────────────────
+    # ② 중소기업 특별세액감면
+    # ─────────────────────────────────────────────
+    sme_saving = 0
+    sme_rate = 0
+    sme_note = ""
+    sme_eligible = industry in SME_SPECIAL_RATES
+    
+    if sme_eligible:
+        rates = SME_SPECIAL_RATES[industry]
+        if company_size == "소기업" and is_capital_region:
+            sme_rate = rates.get("소기업_수도권", 0.05)
+        elif company_size == "소기업":
+            sme_rate = rates.get("소기업", 0.10)
+        else:
+            sme_rate = rates.get("중기업", 0.05)
+        
+        sme_saving = int(corp_tax * sme_rate)
+        sme_note = f"{company_size} / {'수도권' if is_capital_region else '비수도권'} → {int(sme_rate*100)}% 감면"
+    else:
+        sme_note = "비대상 업종"
+    
+    results.append({
+        "name": "중소기업 특별세액감면",
+        "icon": "🏢",
+        "saving": sme_saving,
+        "rate": f"{int(sme_rate*100)}%",
+        "note": sme_note,
+        "eligible": sme_eligible and sme_rate > 0,
+        "conflict": "창업중소기업세액감면"
+    })
+    
+    # ─────────────────────────────────────────────
+    # ③ R&D 세액공제
+    # ─────────────────────────────────────────────
+    rd_saving = 0
+    rd_note = ""
+    rd_eligible = has_research_center and rd_investment_m > 0
+    
+    if rd_eligible:
+        rd_amount = rd_investment_m * 1_000_000  # 원
+        rd_rate = 0.25  # 중소기업 일반 R&D 당기분 25%
+        rd_saving = int(rd_amount * rd_rate)
+        rd_note = f"연구소 보유 + R&D {rd_investment_m:,.0f}백만원 × 25% = {rd_saving/10000:,.0f}만원"
+    else:
+        if not has_research_center:
+            rd_note = "기업부설연구소/전담부서 미등록"
+        else:
+            rd_note = "R&D 투자액 없음"
+    
+    results.append({
+        "name": "R&D 세액공제",
+        "icon": "🔬",
+        "saving": rd_saving,
+        "rate": "25%",
+        "note": rd_note,
+        "eligible": rd_eligible,
+        "conflict": None
+    })
+    
+    # ─────────────────────────────────────────────
+    # ④ 고용증대 세액공제
+    # ─────────────────────────────────────────────
+    emp_saving = 0
+    emp_note_parts = []
+    region_key = "수도권" if is_capital_region else "비수도권"
+    
+    if new_hires_youth > 0:
+        youth_credit = EMPLOYMENT_CREDIT["청년"][region_key] * new_hires_youth * 10000
+        emp_saving += youth_credit
+        emp_note_parts.append(f"청년 {new_hires_youth}명 × {EMPLOYMENT_CREDIT['청년'][region_key]}만원")
+    
+    if new_hires_general > 0:
+        gen_credit = EMPLOYMENT_CREDIT["일반"][region_key] * new_hires_general * 10000
+        emp_saving += gen_credit
+        emp_note_parts.append(f"일반 {new_hires_general}명 × {EMPLOYMENT_CREDIT['일반'][region_key]}만원")
+    
+    emp_saving = int(emp_saving)
+    emp_note = " + ".join(emp_note_parts) if emp_note_parts else "전년대비 신규 고용 증가분 없음"
+    if emp_saving > 0:
+        emp_note += f" (3년간 적용, 연 {emp_saving/10000:,.0f}만원)"
+    
+    results.append({
+        "name": "고용증대 세액공제",
+        "icon": "👥",
+        "saving": emp_saving,
+        "rate": "인당 최대 1,550만원",
+        "note": emp_note,
+        "eligible": emp_saving > 0,
+        "conflict": None
+    })
+    
+    # ─────────────────────────────────────────────
+    # ⑤ 통합투자 세액공제
+    # ─────────────────────────────────────────────
+    invest_saving = 0
+    invest_note = ""
+    
+    if facility_investment_m > 0:
+        invest_rate = 0.10  # 중소기업 기본 10%
+        invest_saving = int(facility_investment_m * 1_000_000 * invest_rate)
+        invest_note = f"설비투자 {facility_investment_m:,.0f}백만원 × 10% = {invest_saving/10000:,.0f}만원"
+        if has_venture or has_innobiz:
+            additional = int(facility_investment_m * 1_000_000 * 0.02)
+            invest_saving += additional
+            invest_note += f" + 추가 2% ({additional/10000:,.0f}만원)"
+    else:
+        invest_note = "사업용 자산 투자 없음"
+    
+    results.append({
+        "name": "통합투자 세액공제",
+        "icon": "🏭",
+        "saving": invest_saving,
+        "rate": "10~12%",
+        "note": invest_note,
+        "eligible": invest_saving > 0,
+        "conflict": None
+    })
+    
+    # ─────────────────────────────────────────────
+    # ⑥ 사회보험료 세액공제
+    # ─────────────────────────────────────────────
+    social_saving = 0
+    social_note = ""
+    total_new = new_hires_youth + new_hires_general
+    
+    if total_new > 0:
+        avg_salary = 36_000_000  # 평균 연봉 3,600만원 가정
+        employer_rate = 0.098  # 사업주 부담 사회보험료율 (국민연금+건강+고용+산재) 약 9.8%
+        social_saving = int(total_new * avg_salary * employer_rate * 0.5)  # 50% 공제
+        social_note = f"신규 {total_new}명 × 사업주부담 보험료 50% = {social_saving/10000:,.0f}만원"
+    else:
+        social_note = "신규 고용 없음"
+    
+    results.append({
+        "name": "사회보험료 세액공제",
+        "icon": "🛡️",
+        "saving": social_saving,
+        "rate": "50%",
+        "note": social_note,
+        "eligible": social_saving > 0,
+        "conflict": None
+    })
+    
+    # ─────────────────────────────────────────────
+    # ⑦ 기술이전 세액감면
+    # ─────────────────────────────────────────────
+    tech_saving = 0
+    tech_note = ""
+    tech_eligible = patent_count > 0
+    
+    if tech_eligible:
+        tech_note = f"특허 {patent_count}건 보유 → 이전 시 소득의 50%, 대여 시 25% 감면 가능 (실현 시 적용)"
+    else:
+        tech_note = "보유 특허 없음"
+    
+    results.append({
+        "name": "기술이전 세액감면",
+        "icon": "📜",
+        "saving": tech_saving,
+        "rate": "이전50%/대여25%",
+        "note": tech_note,
+        "eligible": tech_eligible,
+        "conflict": None
+    })
+    
+    # ─────────────────────────────────────────────
+    # 중복 적용 처리
+    # ─────────────────────────────────────────────
+    # 창업감면 vs 특별감면 → 둘 중 큰 것만
+    best_choice = ""
+    if results[0]["eligible"] and results[1]["eligible"]:
+        if results[0]["saving"] >= results[1]["saving"]:
+            results[1]["saving"] = 0
+            results[1]["note"] += " ⚠️ 창업감면과 중복 불가 (창업감면이 유리)"
+            results[1]["eligible"] = False
+            best_choice = "창업중소기업 세액감면"
+        else:
+            results[0]["saving"] = 0
+            results[0]["note"] += " ⚠️ 특별감면과 중복 불가 (특별감면이 유리)"
+            results[0]["eligible"] = False
+            best_choice = "중소기업 특별세액감면"
+    elif results[0]["eligible"]:
+        best_choice = "창업중소기업 세액감면"
+    elif results[1]["eligible"]:
+        best_choice = "중소기업 특별세액감면"
+    
+    total_saving = sum(r["saving"] for r in results)
+    
+    return results, total_saving, corp_tax, taxable_income, best_choice
+
+
+def generate_tax_html(results, total_saving, corp_tax, taxable_income, best_choice):
+    """세금 절감 시뮬레이션 결과 HTML 생성"""
+    
+    eligible_count = sum(1 for r in results if r["eligible"])
+    saving_pct = (total_saving / corp_tax * 100) if corp_tax > 0 else 0
+    
+    # 워터폴 차트 데이터
+    waterfall_items = []
+    cumulative = 0
+    for r in results:
+        if r["saving"] > 0:
+            cumulative += r["saving"]
+            waterfall_items.append((r["icon"] + " " + r["name"][:6], r["saving"], cumulative))
+    
+    max_val = max(corp_tax, cumulative) if cumulative > 0 else corp_tax
+    
+    # 바 차트 생성
+    bars_html = ""
+    for r in results:
+        color = "#6fd9a8" if r["eligible"] else "#3d3d5c"
+        opacity = "1" if r["eligible"] else "0.4"
+        width_pct = min(95, (r["saving"] / max_val * 100)) if max_val > 0 and r["saving"] > 0 else 0
+        saving_text = f"{r['saving']/10000:,.0f}만원" if r["saving"] > 0 else "해당없음"
+        
+        bars_html += f"""
+        <div style="margin-bottom:16px;opacity:{opacity};">
+            <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:6px;">
+                <span style="font-size:14px;font-weight:600;color:#e8e8f0;">
+                    {r['icon']} {r['name']}
+                    {'<span style="color:#6fd9a8;font-size:11px;margin-left:6px;">✓ 적용</span>' if r['eligible'] else '<span style="color:#666;font-size:11px;margin-left:6px;">미적용</span>'}
+                </span>
+                <span style="font-size:15px;font-weight:700;color:{color};">{saving_text}</span>
+            </div>
+            <div style="background:#1a1a2e;border-radius:8px;height:28px;overflow:hidden;position:relative;">
+                <div style="width:{width_pct}%;height:100%;background:linear-gradient(90deg,{color},{color}88);
+                    border-radius:8px;transition:width 0.8s ease;"></div>
+            </div>
+            <div style="font-size:11px;color:#8888a0;margin-top:4px;">{r['note']}</div>
+        </div>
+        """
+    
+    # 워터폴 차트
+    waterfall_html = ""
+    if waterfall_items:
+        wf_max = max(cumulative, 1)
+        for name, amount, cum in waterfall_items:
+            bottom_pct = (cum - amount) / wf_max * 100
+            height_pct = amount / wf_max * 100
+            waterfall_html += f"""
+            <div style="flex:1;display:flex;flex-direction:column;align-items:center;min-width:70px;">
+                <div style="font-size:10px;color:#6fd9a8;font-weight:600;margin-bottom:4px;">
+                    +{amount/10000:,.0f}만
+                </div>
+                <div style="width:100%;height:200px;position:relative;background:#1a1a2e;border-radius:6px;">
+                    <div style="position:absolute;bottom:{bottom_pct}%;width:100%;height:{max(height_pct, 3)}%;
+                        background:linear-gradient(180deg,#6fd9a8,#4a9d7d);border-radius:4px;"></div>
+                </div>
+                <div style="font-size:9px;color:#8888a0;margin-top:6px;text-align:center;
+                    word-break:keep-all;">{name}</div>
+            </div>
+            """
+    
+    html = f"""
+    <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;
+        border-radius:20px;border:1px solid rgba(111,217,168,0.2);font-family:'Noto Sans KR',sans-serif;">
+        
+        <!-- 헤더 -->
+        <div style="text-align:center;margin-bottom:30px;">
+            <h2 style="margin:0;font-size:26px;background:linear-gradient(135deg,#6fd9a8,#fff);
+                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
+                🧮 세금 절감 시뮬레이션 결과
+            </h2>
+            <p style="color:#8888a0;margin:8px 0 0;font-size:13px;">
+                2026년 조세특례제한법 기준 | 중소기업 세제 혜택 자동 스캔
+            </p>
+        </div>
+        
+        <!-- 핵심 KPI -->
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-bottom:30px;">
+            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
+                border:1px solid rgba(111,217,168,0.15);">
+                <div style="font-size:11px;color:#8888a0;">추정 법인세</div>
+                <div style="font-size:22px;font-weight:700;color:#ff6b6b;margin-top:6px;">
+                    {corp_tax/10000:,.0f}<span style="font-size:12px;color:#8888a0;">만원</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
+                border:1px solid rgba(111,217,168,0.3);">
+                <div style="font-size:11px;color:#8888a0;">총 절감액</div>
+                <div style="font-size:22px;font-weight:700;color:#6fd9a8;margin-top:6px;">
+                    {total_saving/10000:,.0f}<span style="font-size:12px;color:#8888a0;">만원</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
+                border:1px solid rgba(255,215,0,0.2);">
+                <div style="font-size:11px;color:#8888a0;">절감률</div>
+                <div style="font-size:22px;font-weight:700;color:#ffd700;margin-top:6px;">
+                    {saving_pct:.1f}<span style="font-size:12px;color:#8888a0;">%</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:14px;padding:20px;text-align:center;
+                border:1px solid rgba(100,149,237,0.2);">
+                <div style="font-size:11px;color:#8888a0;">적용 가능</div>
+                <div style="font-size:22px;font-weight:700;color:#6495ed;margin-top:6px;">
+                    {eligible_count}<span style="font-size:12px;color:#8888a0;">건 / 7건</span>
+                </div>
+            </div>
+        </div>
+        
+        <!-- 항목별 절감액 바 차트 -->
+        <div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;
+            border:1px solid rgba(111,217,168,0.1);">
+            <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 20px;">
+                📊 항목별 예상 절감액
+            </h3>
+            {bars_html}
+        </div>
+        
+        <!-- 워터폴 차트 -->
+        {'<div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;border:1px solid rgba(111,217,168,0.1);"><h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">💧 절감액 누적 워터폴</h3><div style="display:flex;gap:8px;align-items:flex-end;">' + waterfall_html + '</div></div>' if waterfall_html else ''}
+        
+        <!-- 중복 적용 안내 -->
+        <div style="background:linear-gradient(145deg,#1a2a30,#0d1a1f);border-radius:14px;padding:20px;
+            border-left:4px solid #ffd700;margin-bottom:20px;">
+            <h4 style="color:#ffd700;margin:0 0 12px;font-size:14px;">⚠️ 중복 적용 안내</h4>
+            <ul style="margin:0;padding-left:20px;color:#c8c8d8;font-size:13px;line-height:2;">
+                <li><strong>창업감면 ↔ 특별감면:</strong> 중복 불가 → {'<span style="color:#6fd9a8;">' + best_choice + ' 적용 (유리)</span>' if best_choice else '둘 다 미해당'}</li>
+                <li><strong>R&D 세액공제:</strong> 위 감면과 <span style="color:#6fd9a8;">중복 적용 가능</span></li>
+                <li><strong>고용증대 + 사회보험료:</strong> <span style="color:#6fd9a8;">중복 적용 가능</span> (3년간)</li>
+                <li><strong>통합투자:</strong> 창업감면과 중복 불가, 특별감면과는 가능</li>
+            </ul>
+        </div>
+        
+        <!-- 면책 -->
+        <div style="text-align:center;padding:12px;color:#555;font-size:11px;
+            border-top:1px solid rgba(111,217,168,0.1);margin-top:16px;">
+            ※ 본 시뮬레이션은 참고용이며, 정확한 세금 계산은 세무사와 상담하시기 바랍니다.
+            <br>영업이익 기반 간이 추정 | 실제 과세표준은 세무조정 후 달라질 수 있습니다.
+        </div>
+    </div>
+    """
+    return html
+
+
+# ============================================================================
+# 2. R&D 예산 편성 계산기 - 데이터 & 로직
+# ============================================================================
+
+RD_BUDGET_CATEGORIES = {
+    "인건비": {
+        "내부인건비": {"desc": "참여연구원 인건비 (연구책임자, 참여연구원)", "default_pct": 0.45},
+        "외부인건비": {"desc": "외부 전문가 위촉 수당", "default_pct": 0.05},
+    },
+    "직접비": {
+        "연구장비·재료비": {"desc": "연구장비 구입·임차, 재료비, 시약", "default_pct": 0.12},
+        "연구활동비": {"desc": "국내외출장, 기술정보수집, 학회참가", "default_pct": 0.05},
+        "위탁연구비": {"desc": "외부기관 위탁 연구 비용", "default_pct": 0.08},
+        "연구시설활용비": {"desc": "연구시설 임차료, 이용료", "default_pct": 0.03},
+    },
+    "간접비": {
+        "간접비": {"desc": "기관 관리비, 복리후생, 보험료 등", "default_pct": 0.10},
+    }
+}
+
+
+def calculate_rd_budget(
+    total_budget_m, gov_ratio, cash_ratio,
+    personnel_pct, ext_personnel_pct,
+    equipment_pct, activity_pct, consign_pct, facility_pct,
+    overhead_pct
+):
+    """R&D 예산 편성 계산"""
+    
+    total = total_budget_m * 1_000_000  # 원 단위
+    gov_amount = total * gov_ratio / 100
+    private_amount = total - gov_amount
+    cash_amount = private_amount * cash_ratio / 100
+    inkind_amount = private_amount - cash_amount
+    
+    # 비목별 배분 (정부지원금 기준)
+    pct_sum = personnel_pct + ext_personnel_pct + equipment_pct + activity_pct + consign_pct + facility_pct + overhead_pct
+    
+    # 정규화 (합이 100이 안 될 경우)
+    if pct_sum == 0:
+        pct_sum = 100
+    
+    items = [
+        {"category": "인건비", "name": "내부인건비", "pct": personnel_pct, "amount": gov_amount * personnel_pct / pct_sum},
+        {"category": "인건비", "name": "외부인건비", "pct": ext_personnel_pct, "amount": gov_amount * ext_personnel_pct / pct_sum},
+        {"category": "직접비", "name": "연구장비·재료비", "pct": equipment_pct, "amount": gov_amount * equipment_pct / pct_sum},
+        {"category": "직접비", "name": "연구활동비", "pct": activity_pct, "amount": gov_amount * activity_pct / pct_sum},
+        {"category": "직접비", "name": "위탁연구비", "pct": consign_pct, "amount": gov_amount * consign_pct / pct_sum},
+        {"category": "직접비", "name": "연구시설활용비", "pct": facility_pct, "amount": gov_amount * facility_pct / pct_sum},
+        {"category": "간접비", "name": "간접비", "pct": overhead_pct, "amount": gov_amount * overhead_pct / pct_sum},
+    ]
+    
+    # 상한 체크
+    warnings = []
+    personnel_total = items[0]["amount"] + items[1]["amount"]
+    consign_amount = items[4]["amount"]
+    overhead_amount = items[6]["amount"]
+    direct_cost = sum(i["amount"] for i in items if i["category"] != "간접비")
+    
+    # 위탁연구비 상한 (정부지원금의 40%)
+    if consign_amount > gov_amount * 0.40:
+        warnings.append(f"⚠️ 위탁연구비({consign_amount/10000:,.0f}만)가 정부지원금 40% 상한({gov_amount*0.40/10000:,.0f}만) 초과")
+    
+    # 간접비 상한 (직접비의 일정 비율, 통상 정부지원금의 10% 내외)
+    if overhead_pct > 15:
+        warnings.append(f"⚠️ 간접비 비율({overhead_pct:.0f}%)이 권장 상한(15%) 초과")
+    
+    # 인건비 비율 체크
+    if personnel_pct + ext_personnel_pct > 70:
+        warnings.append(f"⚠️ 인건비 비율({personnel_pct+ext_personnel_pct:.0f}%)이 통상 상한(70%) 초과")
+    
+    # 합계 검증
+    if abs(pct_sum - 100) > 0.1:
+        warnings.append(f"ℹ️ 비목 비율 합계가 {pct_sum:.1f}%입니다 (자동 정규화 적용)")
+    
+    return {
+        "total": total,
+        "gov_amount": gov_amount,
+        "private_amount": private_amount,
+        "cash_amount": cash_amount,
+        "inkind_amount": inkind_amount,
+        "items": items,
+        "warnings": warnings,
+        "personnel_total": personnel_total,
+        "direct_cost": direct_cost,
+        "overhead_amount": overhead_amount,
+    }
+
+
+def generate_rd_budget_html(data):
+    """R&D 예산 편성 결과 HTML 생성"""
+    
+    total = data["total"]
+    gov = data["gov_amount"]
+    priv = data["private_amount"]
+    cash = data["cash_amount"]
+    inkind = data["inkind_amount"]
+    items = data["items"]
+    warnings = data["warnings"]
+    
+    # 비목별 테이블 행 생성
+    rows_html = ""
+    cat_colors = {"인건비": "#6fd9a8", "직접비": "#6495ed", "간접비": "#ffd700"}
+    prev_cat = ""
+    
+    for item in items:
+        cat_label = ""
+        if item["category"] != prev_cat:
+            cat_label = item["category"]
+            prev_cat = item["category"]
+        
+        color = cat_colors.get(item["category"], "#fff")
+        bar_width = min(90, item["amount"] / gov * 100) if gov > 0 else 0
+        
+        rows_html += f"""
+        <tr style="border-bottom:1px solid rgba(255,255,255,0.06);">
+            <td style="padding:12px;color:{color};font-weight:{'700' if cat_label else '400'};font-size:13px;
+                width:80px;">{cat_label}</td>
+            <td style="padding:12px;color:#e8e8f0;font-size:13px;">{item['name']}</td>
+            <td style="padding:12px;text-align:right;color:#8888a0;font-size:13px;">{item['pct']:.0f}%</td>
+            <td style="padding:12px;text-align:right;color:#e8e8f0;font-weight:600;font-size:14px;">
+                {item['amount']/10000:,.0f}만원
+            </td>
+            <td style="padding:12px;width:120px;">
+                <div style="background:#1a1a2e;border-radius:4px;height:12px;overflow:hidden;">
+                    <div style="width:{bar_width}%;height:100%;background:{color};border-radius:4px;"></div>
+                </div>
+            </td>
+        </tr>
+        """
+    
+    # 경고 메시지
+    warn_html = ""
+    if warnings:
+        warn_items = "".join(f'<li style="margin-bottom:6px;">{w}</li>' for w in warnings)
+        warn_html = f"""
+        <div style="background:rgba(255,107,107,0.1);border-radius:10px;padding:16px;margin-bottom:20px;
+            border:1px solid rgba(255,107,107,0.3);">
+            <ul style="margin:0;padding-left:20px;color:#ff9999;font-size:13px;line-height:1.8;">
+                {warn_items}
+            </ul>
+        </div>
+        """
+    
+    # 파이 차트 (CSS만으로)
+    cat_totals = {}
+    for item in items:
+        cat_totals[item["category"]] = cat_totals.get(item["category"], 0) + item["amount"]
+    
+    pie_segments = ""
+    legend_html = ""
+    start_deg = 0
+    for cat, amount in cat_totals.items():
+        pct = amount / gov * 100 if gov > 0 else 0
+        end_deg = start_deg + pct * 3.6
+        color = cat_colors.get(cat, "#fff")
+        pie_segments += f"{color} {start_deg}deg {end_deg}deg,"
+        legend_html += f"""
+        <div style="display:flex;align-items:center;gap:8px;margin-bottom:8px;">
+            <div style="width:12px;height:12px;border-radius:3px;background:{color};"></div>
+            <span style="color:#c8c8d8;font-size:13px;">{cat} {pct:.1f}% ({amount/10000:,.0f}만)</span>
+        </div>
+        """
+        start_deg = end_deg
+    
+    pie_gradient = pie_segments.rstrip(",")
+    
+    html = f"""
+    <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;
+        border-radius:20px;border:1px solid rgba(100,149,237,0.2);font-family:'Noto Sans KR',sans-serif;">
+        
+        <!-- 헤더 -->
+        <div style="text-align:center;margin-bottom:30px;">
+            <h2 style="margin:0;font-size:26px;background:linear-gradient(135deg,#6495ed,#fff);
+                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
+                📊 R&D 예산 편성 결과
+            </h2>
+            <p style="color:#8888a0;margin:8px 0 0;font-size:13px;">
+                국가연구개발사업 연구개발비 사용기준 적용
+            </p>
+        </div>
+        
+        <!-- 총괄 KPI -->
+        <div style="display:grid;grid-template-columns:repeat(5,1fr);gap:12px;margin-bottom:24px;">
+            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
+                border:1px solid rgba(100,149,237,0.15);">
+                <div style="font-size:10px;color:#8888a0;">총 사업비</div>
+                <div style="font-size:18px;font-weight:700;color:#e8e8f0;margin-top:4px;">
+                    {total/100000000:,.1f}<span style="font-size:11px;">억</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
+                border:1px solid rgba(111,217,168,0.2);">
+                <div style="font-size:10px;color:#8888a0;">정부지원금</div>
+                <div style="font-size:18px;font-weight:700;color:#6fd9a8;margin-top:4px;">
+                    {gov/100000000:,.2f}<span style="font-size:11px;">억</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;
+                border:1px solid rgba(255,215,0,0.15);">
+                <div style="font-size:10px;color:#8888a0;">민간부담금</div>
+                <div style="font-size:18px;font-weight:700;color:#ffd700;margin-top:4px;">
+                    {priv/100000000:,.2f}<span style="font-size:11px;">억</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;">
+                <div style="font-size:10px;color:#8888a0;">현금</div>
+                <div style="font-size:18px;font-weight:700;color:#c8c8d8;margin-top:4px;">
+                    {cash/10000:,.0f}<span style="font-size:11px;">만</span>
+                </div>
+            </div>
+            <div style="background:#1a1a2e;border-radius:12px;padding:16px;text-align:center;">
+                <div style="font-size:10px;color:#8888a0;">현물</div>
+                <div style="font-size:18px;font-weight:700;color:#c8c8d8;margin-top:4px;">
+                    {inkind/10000:,.0f}<span style="font-size:11px;">만</span>
+                </div>
+            </div>
+        </div>
+        
+        {warn_html}
+        
+        <!-- 비목별 상세 테이블 -->
+        <div style="background:#12121e;border-radius:14px;padding:24px;margin-bottom:24px;
+            border:1px solid rgba(100,149,237,0.1);overflow-x:auto;">
+            <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">📋 비목별 배분 내역 (정부지원금 기준)</h3>
+            <table style="width:100%;border-collapse:collapse;">
+                <thead>
+                    <tr style="border-bottom:2px solid rgba(100,149,237,0.2);">
+                        <th style="padding:10px;text-align:left;color:#6495ed;font-size:12px;">구분</th>
+                        <th style="padding:10px;text-align:left;color:#6495ed;font-size:12px;">비목</th>
+                        <th style="padding:10px;text-align:right;color:#6495ed;font-size:12px;">비율</th>
+                        <th style="padding:10px;text-align:right;color:#6495ed;font-size:12px;">금액</th>
+                        <th style="padding:10px;color:#6495ed;font-size:12px;width:120px;"></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    {rows_html}
+                    <tr style="border-top:2px solid rgba(100,149,237,0.3);">
+                        <td colspan="2" style="padding:12px;color:#fff;font-weight:700;font-size:14px;">합계</td>
+                        <td style="padding:12px;text-align:right;color:#fff;font-weight:700;">100%</td>
+                        <td style="padding:12px;text-align:right;color:#6fd9a8;font-weight:700;font-size:15px;">
+                            {gov/10000:,.0f}만원
+                        </td>
+                        <td></td>
+                    </tr>
+                </tbody>
+            </table>
+        </div>
+        
+        <!-- 비율 파이차트 + 구조도 -->
+        <div style="display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-bottom:20px;">
+            <!-- 파이 차트 -->
+            <div style="background:#12121e;border-radius:14px;padding:24px;
+                border:1px solid rgba(100,149,237,0.1);">
+                <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">🍩 비목 구성</h3>
+                <div style="display:flex;align-items:center;gap:24px;">
+                    <div style="width:120px;height:120px;border-radius:50%;
+                        background:conic-gradient({pie_gradient});flex-shrink:0;"></div>
+                    <div>{legend_html}</div>
+                </div>
+            </div>
+            
+            <!-- 구조도 -->
+            <div style="background:#12121e;border-radius:14px;padding:24px;
+                border:1px solid rgba(100,149,237,0.1);">
+                <h3 style="color:#e8e8f0;font-size:16px;margin:0 0 16px;">🏗️ 재원 구조</h3>
+                <div style="font-size:13px;color:#c8c8d8;line-height:2.2;">
+                    <div>💰 총 사업비: <strong style="color:#fff;">{total/10000:,.0f}만원</strong></div>
+                    <div style="padding-left:20px;">
+                        ├ 🏛️ 정부지원금 ({gov/total*100:.0f}%): <strong style="color:#6fd9a8;">{gov/10000:,.0f}만</strong>
+                    </div>
+                    <div style="padding-left:20px;">
+                        └ 🏢 민간부담금 ({priv/total*100:.0f}%): <strong style="color:#ffd700;">{priv/10000:,.0f}만</strong>
+                    </div>
+                    <div style="padding-left:48px;">
+                        ├ 현금 ({cash/priv*100:.0f}%): {cash/10000:,.0f}만
+                    </div>
+                    <div style="padding-left:48px;">
+                        └ 현물 ({inkind/priv*100:.0f}%): {inkind/10000:,.0f}만
+                    </div>
+                </div>
+            </div>
+        </div>
+        
+        <!-- 사업계획서 복사용 텍스트 -->
+        <div style="background:#12121e;border-radius:14px;padding:20px;
+            border:1px solid rgba(100,149,237,0.1);">
+            <h3 style="color:#e8e8f0;font-size:14px;margin:0 0 12px;">📝 사업계획서 복사용 (텍스트)</h3>
+            <pre style="background:#0d0d1a;color:#c8c8d8;padding:16px;border-radius:8px;font-size:12px;
+                overflow-x:auto;white-space:pre-wrap;margin:0;line-height:1.8;">총 사업비: {total/10000:,.0f}만원 ({total/100000000:,.2f}억원)
+- 정부지원금: {gov/10000:,.0f}만원 ({gov/total*100:.0f}%)
+- 민간부담금: {priv/10000:,.0f}만원 (현금 {cash/10000:,.0f}만 + 현물 {inkind/10000:,.0f}만)
+
+[비목별 배분 - 정부지원금 기준]
+{''.join(f"  {item['name']:12s}: {item['amount']/10000:>8,.0f}만원 ({item['pct']:.0f}%)" + chr(10) for item in items)}</pre>
+        </div>
+        
+        <div style="text-align:center;padding:12px;color:#555;font-size:11px;
+            border-top:1px solid rgba(100,149,237,0.1);margin-top:16px;">
+            ※ 실제 예산 편성 시 해당 사업의 공고문과 연구비 사용기준을 반드시 확인하세요.
+        </div>
+    </div>
+    """
+    return html
+
+
+# ============================================================================
+# 3. Gradio 탭 생성
+# ============================================================================
+
+INDUSTRY_OPTIONS = [
+    "A. 농림어업", "B. 광업", "C. 제조업", "E. 수도·환경", "F. 건설업",
+    "G. 도매·소매업", "H. 운수·창고업", "J. 정보통신업", "K. 금융·보험업",
+    "L. 부동산업", "M. 전문·과학·기술", "N. 사업시설관리",
+    "P. 교육서비스업", "Q. 보건·사회복지", "R. 예술·스포츠", "S. 수리·개인서비스"
+]
+
+
+def create_biz_tools_tab():
+    """세금 절감 & R&D 예산 탭 생성"""
+    
+    with gr.Tab("🧮 세금·예산 계산기"):
+        gr.HTML('''
+        <div style="background:linear-gradient(135deg,#0d1117,#161b22,#0d1117);padding:30px;border-radius:20px;
+            margin-bottom:24px;border:2px solid rgba(111,217,168,0.3);text-align:center;
+            box-shadow:0 10px 40px rgba(0,0,0,0.5);">
+            <h2 style="margin:0 0 8px;font-size:28px;
+                background:linear-gradient(135deg,#6fd9a8,#6495ed,#fff);
+                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
+                🧮 세금 절감 시뮬레이터 & R&D 예산 편성기
+            </h2>
+            <p style="color:#8888a0;margin:0;font-size:13px;">
+                기업 정보를 입력하면 적용 가능한 세제 혜택과 R&D 예산을 자동 계산합니다
+            </p>
+        </div>
+        ''')
+        
+        with gr.Tabs():
+            # ── 탭 1: 세금 절감 시뮬레이터 ──
+            with gr.Tab("💰 세금 절감 시뮬레이터"):
+                with gr.Row():
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#6fd9a8;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 기업 기본정보</div>')
+                        tax_industry = gr.Dropdown(label="업종", choices=INDUSTRY_OPTIONS, value="C. 제조업")
+                        tax_company_size = gr.Radio(label="기업 규모", choices=["소기업", "중기업"], value="소기업")
+                        tax_revenue = gr.Number(label="연매출 (백만원)", value=500, minimum=0)
+                        tax_op_profit = gr.Number(label="영업이익 (백만원)", value=50, minimum=0)
+                        tax_is_capital = gr.Checkbox(label="수도권 소재", value=True)
+                        tax_establish_years = gr.Slider(label="업력 (년)", minimum=0, maximum=30, value=3, step=1)
+                        tax_ceo_age = gr.Slider(label="대표자 나이", minimum=20, maximum=70, value=35, step=1)
+                    
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#6495ed;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">🔬 기술·인증·투자</div>')
+                        tax_research_center = gr.Checkbox(label="기업부설연구소/전담부서 보유")
+                        tax_rd_investment = gr.Number(label="연간 R&D 투자액 (백만원)", value=0, minimum=0)
+                        tax_patents = gr.Number(label="보유 특허 수", value=0, minimum=0)
+                        tax_has_venture = gr.Checkbox(label="벤처인증")
+                        tax_has_innobiz = gr.Checkbox(label="이노비즈")
+                        tax_is_female = gr.Checkbox(label="여성기업")
+                        tax_is_disabled = gr.Checkbox(label="장애인기업")
+                    
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#ffd700;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">👥 고용·설비투자</div>')
+                        tax_employees = gr.Number(label="총 직원 수", value=10, minimum=0)
+                        tax_new_youth = gr.Number(label="신규 채용 - 청년 (전년 대비 증가)", value=0, minimum=0)
+                        tax_new_general = gr.Number(label="신규 채용 - 일반 (전년 대비 증가)", value=0, minimum=0)
+                        tax_facility_invest = gr.Number(label="설비투자액 (백만원)", value=0, minimum=0)
+                
+                tax_btn = gr.Button("🧮 세금 절감 시뮬레이션 실행", variant="primary", size="lg")
+                tax_result = gr.HTML()
+                
+                def run_tax_sim(ind, size, rev, op, cap, yrs, age, rc, rd, pat,
+                               emp, ny, ng, fac, ven, inno, fem, dis):
+                    results, total, corp_tax, taxable, best = simulate_tax_saving(
+                        ind, size, rev, op, cap, yrs, age, rc, rd, pat,
+                        emp, ny, ng, fac, ven, inno, fem, dis
+                    )
+                    return generate_tax_html(results, total, corp_tax, taxable, best)
+                
+                tax_btn.click(
+                    fn=run_tax_sim,
+                    inputs=[
+                        tax_industry, tax_company_size, tax_revenue, tax_op_profit,
+                        tax_is_capital, tax_establish_years, tax_ceo_age,
+                        tax_research_center, tax_rd_investment, tax_patents,
+                        tax_employees, tax_new_youth, tax_new_general,
+                        tax_facility_invest, tax_has_venture, tax_has_innobiz,
+                        tax_is_female, tax_is_disabled
+                    ],
+                    outputs=[tax_result]
+                )
+            
+            # ── 탭 2: R&D 예산 편성 계산기 ──
+            with gr.Tab("📊 R&D 예산 편성기"):
+                with gr.Row():
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#6495ed;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">💰 총괄 예산</div>')
+                        rd_total = gr.Number(label="총 사업비 (백만원)", value=300, minimum=1)
+                        rd_gov_ratio = gr.Slider(label="정부지원 비율 (%)", minimum=50, maximum=100, value=75, step=5)
+                        rd_cash_ratio = gr.Slider(label="민간부담 중 현금 비율 (%)", minimum=0, maximum=100, value=50, step=10)
+                    
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#6fd9a8;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 비목별 비율 (정부지원금 기준, %)</div>')
+                        rd_personnel = gr.Slider(label="내부인건비", minimum=0, maximum=70, value=45, step=1)
+                        rd_ext_personnel = gr.Slider(label="외부인건비", minimum=0, maximum=20, value=5, step=1)
+                        rd_equipment = gr.Slider(label="연구장비·재료비", minimum=0, maximum=40, value=15, step=1)
+                        rd_activity = gr.Slider(label="연구활동비", minimum=0, maximum=20, value=5, step=1)
+                    
+                    with gr.Column():
+                        gr.HTML('<div style="background:#12121e;color:#ffd700;padding:10px 16px;border-radius:10px;font-weight:600;margin-bottom:12px;">📋 비목별 비율 (계속)</div>')
+                        rd_consign = gr.Slider(label="위탁연���비", minimum=0, maximum=40, value=10, step=1)
+                        rd_facility = gr.Slider(label="연구시설활용비", minimum=0, maximum=20, value=5, step=1)
+                        rd_overhead = gr.Slider(label="간접비", minimum=0, maximum=20, value=10, step=1)
+                        
+                        gr.HTML('''
+                        <div style="background:#1a1a2e;border-radius:10px;padding:14px;margin-top:12px;
+                            border:1px solid rgba(255,215,0,0.15);font-size:12px;color:#8888a0;line-height:1.8;">
+                            💡 <strong style="color:#ffd700;">비율 가이드</strong><br>
+                            · 인건비 합계: 40~60% 권장<br>
+                            · 위탁연구비: 정부지원금의 40% 이내<br>
+                            · 간접비: 10~15% 권장<br>
+                            · 비율 합계가 100%가 아니면 자동 정규화
+                        </div>
+                        ''')
+                
+                rd_btn = gr.Button("📊 예산 편성 계산", variant="primary", size="lg")
+                rd_result = gr.HTML()
+                
+                def run_rd_calc(total, gov, cash, p1, p2, eq, act, con, fac, oh):
+                    data = calculate_rd_budget(total, gov, cash, p1, p2, eq, act, con, fac, oh)
+                    return generate_rd_budget_html(data)
+                
+                rd_btn.click(
+                    fn=run_rd_calc,
+                    inputs=[
+                        rd_total, rd_gov_ratio, rd_cash_ratio,
+                        rd_personnel, rd_ext_personnel, rd_equipment,
+                        rd_activity, rd_consign, rd_facility, rd_overhead
+                    ],
+                    outputs=[rd_result]
+                )
+
+
+# ============================================================================
+# 독립 실행용
+# ============================================================================
+
+def create_app():
+    """독립 실행"""
+    with gr.Blocks(title="세금·예산 계산기") as app:
+        gr.HTML("""
+        <div style="text-align:center;padding:30px;background:linear-gradient(135deg,#0d1117,#161b22);
+            border-radius:20px;margin-bottom:20px;">
+            <h1 style="font-size:36px;margin:0;
+                background:linear-gradient(135deg,#6fd9a8,#6495ed,#fff);
+                -webkit-background-clip:text;-webkit-text-fill-color:transparent;">
+                🧮 CoBIZ 세금·예산 계산기
+            </h1>
+        </div>
+        """)
+        create_tax_calc_tab()
+    return app
+
+
+if __name__ == "__main__":
+    app = create_app()
+    app.launch(server_name="0.0.0.0", server_port=7861)