feat(fiscal): export/import ZIP référentiel fiscal

- Remplace le dropdown CSV/XLS/JSON de PfuSection par Exporter/Importer ZIP
- GET /api/pfu/export-zip : ZIP avec manifest, pfu.json, taux_credit_impot.json
- POST /api/pfu/import-zip : upsert PFU (par annee) et TCI (par nom_pays/code_pays)
- ResultBanner pour le résultat de l'import dans PfuSection

backend/src/routes/pfu.js

@@ -1,15 +1,158 @@
 import { Router } from 'express';
+import multer from 'multer';
 import db from '../db/index.js';
+import { createZip, readZip } from '../utils/zip.js';
 
 const router = Router();
 
-/* GET /api/pfu — liste triée par année */
+const zipStorage = multer.memoryStorage();
+const zipUpload  = multer({ storage: zipStorage, limits: { fileSize: 5 * 1024 * 1024 } });
+
+/* GET /api/pfu */
 router.get('/', (req, res) => {
   const rows = db.prepare('SELECT * FROM taux_pfu ORDER BY annee ASC').all();
   res.json(rows);
 });
 
-/* POST /api/pfu — ajouter une année */
+/* GET /api/pfu/export-zip — export ZIP fiscal (PFU + crédit d'impôt) */
+router.get('/export-zip', (req, res, next) => {
+  try {
+    const pfu = db.prepare('SELECT * FROM taux_pfu ORDER BY annee ASC').all();
+    const tci = db.prepare('SELECT * FROM taux_credit_impot ORDER BY nom_pays ASC').all();
+
+    const manifest = {
+      version: '1.0',
+      app: 'crowdlending',
+      exported_at: new Date().toISOString(),
+      type: 'fiscal-referentiel',
+    };
+
+    const pfuData = pfu.map(r => ({
+      annee: r.annee,
+      impot_revenu: r.impot_revenu,
+      csg: r.csg,
+      crds: r.crds,
+      solidarite: r.solidarite,
+    }));
+
+    const tciData = tci.map(r => ({
+      nom_pays: r.nom_pays,
+      code_pays: r.code_pays,
+      div_taux: r.div_taux,
+      div_taux_alt: r.div_taux_alt,
+      div_taux_alt_label: r.div_taux_alt_label,
+      div_exclusif_residence: r.div_exclusif_residence,
+      int_taux: r.int_taux,
+      int_taux_alt: r.int_taux_alt,
+      int_taux_alt_label: r.int_taux_alt_label,
+      int_exclusif_residence: r.int_exclusif_residence,
+      notice: r.notice,
+      statut_convention: r.statut_convention,
+      date_suspension: r.date_suspension,
+      ref_boi: r.ref_boi,
+    }));
+
+    const entries = [
+      { name: 'manifest.json',          data: JSON.stringify(manifest, null, 2) },
+      { name: 'pfu.json',               data: JSON.stringify(pfuData,  null, 2) },
+      { name: 'taux_credit_impot.json', data: JSON.stringify(tciData,  null, 2) },
+    ];
+
+    const zipBuf = createZip(entries);
+    const slug   = 'fiscal-referentiel-' + new Date().toISOString().slice(0, 10);
+    res.setHeader('Content-Type', 'application/zip');
+    res.setHeader('Content-Disposition', `attachment; filename="${slug}.zip"`);
+    res.send(zipBuf);
+  } catch (e) { next(e); }
+});
+
+/* POST /api/pfu/import-zip — import ZIP fiscal (PFU + crédit d'impôt) */
+router.post('/import-zip', zipUpload.single('file'), (req, res, next) => {
+  try {
+    if (!req.file) return res.status(400).json({ error: 'Fichier ZIP manquant' });
+    const zipEntries = readZip(req.file.buffer);
+
+    const pfuEntry = zipEntries.find(e => e.name === 'pfu.json');
+    const tciEntry = zipEntries.find(e => e.name === 'taux_credit_impot.json');
+    if (!pfuEntry && !tciEntry) {
+      return res.status(400).json({ error: 'ZIP invalide : aucun fichier reconnu' });
+    }
+
+    let pfuCreated = 0, pfuUpdated = 0;
+    let tciCreated = 0, tciUpdated = 0;
+
+    const tx = db.transaction(() => {
+      if (pfuEntry) {
+        const rows = JSON.parse(pfuEntry.data.toString('utf8'));
+        for (const r of rows) {
+          if (!r.annee) continue;
+          const ps    = Number(r.csg || 0) + Number(r.crds || 0) + Number(r.solidarite || 0);
+          const total = Number(r.impot_revenu || 0) + ps;
+          const ex = db.prepare('SELECT id FROM taux_pfu WHERE annee = ?').get(Number(r.annee));
+          if (ex) {
+            db.prepare(
+              `UPDATE taux_pfu SET pfu_total=?, impot_revenu=?, prelev_sociaux=?, csg=?, crds=?, solidarite=?, updated_at=datetime('now') WHERE id=?`
+            ).run(total, Number(r.impot_revenu), ps, Number(r.csg), Number(r.crds), Number(r.solidarite), ex.id);
+            pfuUpdated++;
+          } else {
+            db.prepare(
+              'INSERT INTO taux_pfu (annee, pfu_total, impot_revenu, prelev_sociaux, csg, crds, solidarite) VALUES (?,?,?,?,?,?,?)'
+            ).run(Number(r.annee), total, Number(r.impot_revenu), ps, Number(r.csg), Number(r.crds), Number(r.solidarite));
+            pfuCreated++;
+          }
+        }
+      }
+
+      if (tciEntry) {
+        const rows = JSON.parse(tciEntry.data.toString('utf8'));
+        for (const r of rows) {
+          if (!r.nom_pays) continue;
+          const ex = db.prepare(
+            'SELECT id FROM taux_credit_impot WHERE LOWER(nom_pays) = LOWER(?) OR (code_pays IS NOT NULL AND code_pays = ?)'
+          ).get(r.nom_pays, r.code_pays || '');
+          const vals = [
+            r.nom_pays, r.code_pays || null,
+            r.div_taux ?? null, r.div_taux_alt ?? null, r.div_taux_alt_label || null,
+            r.div_exclusif_residence ? 1 : 0,
+            r.int_taux ?? null, r.int_taux_alt ?? null, r.int_taux_alt_label || null,
+            r.int_exclusif_residence ? 1 : 0,
+            r.notice || null, r.statut_convention || 'active',
+            r.date_suspension || null, r.ref_boi || null,
+          ];
+          if (ex) {
+            db.prepare(
+              `UPDATE taux_credit_impot SET
+                nom_pays=?, code_pays=?,
+                div_taux=?, div_taux_alt=?, div_taux_alt_label=?, div_exclusif_residence=?,
+                int_taux=?, int_taux_alt=?, int_taux_alt_label=?, int_exclusif_residence=?,
+                notice=?, statut_convention=?, date_suspension=?, ref_boi=?,
+                updated_at=datetime('now') WHERE id=?`
+            ).run(...vals, ex.id);
+            tciUpdated++;
+          } else {
+            db.prepare(
+              `INSERT INTO taux_credit_impot
+                (nom_pays, code_pays, div_taux, div_taux_alt, div_taux_alt_label, div_exclusif_residence,
+                 int_taux, int_taux_alt, int_taux_alt_label, int_exclusif_residence,
+                 notice, statut_convention, date_suspension, ref_boi)
+                VALUES (?,?,?,?,?,?,?,?,?,?,?,?,?,?)`
+            ).run(...vals);
+            tciCreated++;
+          }
+        }
+      }
+    });
+    tx();
+
+    res.json({
+      ok: true,
+      pfu: { created: pfuCreated, updated: pfuUpdated },
+      tci: { created: tciCreated, updated: tciUpdated },
+    });
+  } catch (e) { next(e); }
+});
+
+/* POST /api/pfu */
 router.post('/', (req, res) => {
   const { annee, impot_revenu, csg, crds, solidarite } = req.body;
   if (!annee || impot_revenu == null || csg == null || crds == null || solidarite == null) {
@@ -18,13 +161,9 @@ router.post('/', (req, res) => {
   const prelev_sociaux = Number(csg) + Number(crds) + Number(solidarite);
   const pfu_total      = Number(impot_revenu) + prelev_sociaux;
   try {
-    const stmt = db.prepare(
+    const result = db.prepare(
       'INSERT INTO taux_pfu (annee, pfu_total, impot_revenu, prelev_sociaux, csg, crds, solidarite) VALUES (?, ?, ?, ?, ?, ?, ?)'
-    );
+    ).run(Number(annee), pfu_total, Number(impot_revenu), prelev_sociaux, Number(csg), Number(crds), Number(solidarite));
-    const result = stmt.run(
-      Number(annee), pfu_total, Number(impot_revenu), prelev_sociaux,
-      Number(csg), Number(crds), Number(solidarite)
-    );
     res.status(201).json(db.prepare('SELECT * FROM taux_pfu WHERE id = ?').get(result.lastInsertRowid));
   } catch (e) {
     if (e.message?.includes('UNIQUE')) return res.status(409).json({ error: `L'année ${annee} existe déjà.` });
@@ -32,7 +171,7 @@ router.post('/', (req, res) => {
   }
 });
 
-/* PUT /api/pfu/:id — modifier */
+/* PUT /api/pfu/:id */
 router.put('/:id', (req, res) => {
   const { annee, impot_revenu, csg, crds, solidarite } = req.body;
   if (!annee || impot_revenu == null || csg == null || crds == null || solidarite == null) {
@@ -44,10 +183,8 @@ router.put('/:id', (req, res) => {
     db.prepare(
       `UPDATE taux_pfu SET annee=?, pfu_total=?, impot_revenu=?, prelev_sociaux=?,
        csg=?, crds=?, solidarite=?, updated_at=datetime('now') WHERE id=?`
-    ).run(
+    ).run(Number(annee), pfu_total, Number(impot_revenu), prelev_sociaux,
-      Number(annee), pfu_total, Number(impot_revenu), prelev_sociaux,
+          Number(csg), Number(crds), Number(solidarite), Number(req.params.id));
-      Number(csg), Number(crds), Number(solidarite), Number(req.params.id)
-    );
     const row = db.prepare('SELECT * FROM taux_pfu WHERE id = ?').get(Number(req.params.id));
     if (!row) return res.status(404).json({ error: 'Introuvable' });
     res.json(row);

frontend/src/pages/AdminFiscalite.jsx

@@ -1,7 +1,8 @@
-import { useState, useEffect, useCallback } from 'react';
+import { useState, useEffect, useCallback, useRef } from 'react';
 import { useLocation, useNavigate } from 'react-router-dom';
 import { api } from '../api.js';
 import ConfirmModal from '../components/ConfirmModal.jsx';
+import ResultBanner from '../components/ResultBanner.jsx';
 import Modal from '../components/Modal.jsx';
 import CountrySelect, { COUNTRIES } from '../components/CountrySelect.jsx';
 
@@ -790,50 +791,11 @@ function TciPromptBlock({ rows }) {
 /* ═══════════════════════════════════════════════════════════════
    SECTION PFU — Flat Tax
    ═══════════════════════════════════════════════════════════════ */
-function dlBlob(content, filename, type) {
+function IconDownload() {
-  const blob = new Blob([content], { type });
+  return <svg width="13" height="13" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2" strokeLinecap="round" strokeLinejoin="round"><path d="M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4"/><polyline points="7 10 12 15 17 10"/><line x1="12" y1="15" x2="12" y2="3"/></svg>;
-  const url  = URL.createObjectURL(blob);
-  const a    = document.createElement('a');
-  a.href = url; a.download = filename; a.click();
-  URL.revokeObjectURL(url);
 }
-
+function IconUpload() {
-function pfuToCSV(rows) {
+  return <svg width="13" height="13" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2" strokeLinecap="round" strokeLinejoin="round"><path d="M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4"/><polyline points="17 8 12 3 7 8"/><line x1="12" y1="3" x2="12" y2="15"/></svg>;
-  const BOM = '\uFEFF'; const sep = ';';
-  const q   = v => `"${String(v ?? '').replace(/"/g, '""')}"`;
-  const headers = ['Année', 'PFU total (%)', 'IR (%)', 'PS total (%)', 'CSG (%)', 'CRDS (%)', 'Solidarité (%)'];
-  const data = rows.map(r => [r.annee, r.pfu_total, r.impot_revenu, r.prelev_sociaux, r.csg ?? 9.2, r.crds ?? 0.5, r.solidarite ?? 7.5]);
-  return BOM + [headers, ...data].map(r => r.map(q).join(sep)).join('\r\n');
-}
-
-function pfuToXLS(rows) {
-  const esc  = v => String(v ?? '').replace(/&/g,'&amp;').replace(/</g,'&lt;').replace(/>/g,'&gt;').replace(/"/g,'&quot;');
-  const cell = (v, t = 'String') => `<Cell><Data ss:Type="${t}">${esc(v)}</Data></Cell>`;
-  const mkRow = cells => `    <Row>${cells.join('')}</Row>`;
-  const header = mkRow(['Année','PFU total (%)','IR (%)','PS total (%)','CSG (%)','CRDS (%)','Solidarité (%)'].map(h => cell(h)));
-  const dataRows = rows.map(r => mkRow([
-    cell(r.annee, 'Number'), cell(r.pfu_total, 'Number'), cell(r.impot_revenu, 'Number'),
-    cell(r.prelev_sociaux, 'Number'), cell(r.csg ?? 9.2, 'Number'), cell(r.crds ?? 0.5, 'Number'), cell(r.solidarite ?? 7.5, 'Number'),
-  ])).join('\n');
-  return `<?xml version="1.0" encoding="UTF-8"?>
-<?mso-application progid="Excel.Sheet"?>
-<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
-          xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">
-  <Styles><Style ss:ID="h"><Font ss:Bold="1"/></Style></Styles>
-  <Worksheet ss:Name="Flat Tax PFU">
-    <Table>
-${header}
-${dataRows}
-    </Table>
-  </Worksheet>
-</Workbook>`;
-}
-
-function pfuToJSON(rows) {
-  return JSON.stringify(rows.map(r => ({
-    annee: r.annee, pfu_total: r.pfu_total, impot_revenu: r.impot_revenu,
-    prelev_sociaux: r.prelev_sociaux, csg: r.csg ?? 9.2, crds: r.crds ?? 0.5, solidarite: r.solidarite ?? 7.5,
-  })), null, 2);
 }
 
 const emptyPfu = { annee: '', impot_revenu: '', csg: '', crds: '', solidarite: '' };
@@ -843,33 +805,6 @@ function fmtPct(v) {
   return `${Number(v).toFixed(1).replace('.', ',')} %`;
 }
 
-function PfuExportDropdown({ disabled, onCSV, onXLS, onJSON }) {
-  const [open, setOpen] = useState(false);
-  return (
-    <div style={{ position: 'relative' }}>
-      <button disabled={disabled} onClick={() => setOpen(o => !o)}
-        style={{ padding: '7px 12px', borderRadius: 6, border: '1px solid var(--border)', fontSize: 13, fontWeight: 600, cursor: disabled ? 'not-allowed' : 'pointer', background: 'var(--surface-2)', color: 'var(--text-muted)', display: 'flex', alignItems: 'center', gap: 5 }}>
-        <svg width="13" height="13" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2" strokeLinecap="round" strokeLinejoin="round"><path d="M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4"/><polyline points="7 10 12 15 17 10"/><line x1="12" y1="15" x2="12" y2="3"/></svg>
-        Exporter
-        <svg width="10" height="10" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2.5" strokeLinecap="round" strokeLinejoin="round"><polyline points="6 9 12 15 18 9"/></svg>
-      </button>
-      {open && (
-        <>
-          <div onClick={() => setOpen(false)} style={{ position: 'fixed', inset: 0, zIndex: 999 }} />
-          <div style={{ position: 'absolute', top: '100%', right: 0, marginTop: 4, zIndex: 1000, background: 'var(--surface)', border: '1px solid var(--border)', borderRadius: 8, boxShadow: '0 4px 16px rgba(0,0,0,.12)', minWidth: 120, overflow: 'hidden' }}>
-            {[['CSV', onCSV], ['XLS', onXLS], ['JSON', onJSON]].map(([label, fn]) => (
-              <button key={label} onClick={() => { fn(); setOpen(false); }}
-                style={{ display: 'block', width: '100%', padding: '9px 14px', background: 'none', border: 'none', cursor: 'pointer', textAlign: 'left', fontSize: 13 }}>
-                {label}
-              </button>
-            ))}
-          </div>
-        </>
-      )}
-    </div>
-  );
-}
-
 function PfuDetailPanel({ row, onEdit }) {
   if (!row) return (
     <div className="dr-detail dr-detail-empty">
@@ -917,6 +852,8 @@ function PfuSection() {
   const [showNewPfu, setShowNewPfu] = useState(false);
   const [confirmDel, setConfirmDel] = useState(null);
   const [err,        setErr]        = useState(null);
+  const [zipResult,  setZipResult]  = useState(null);
+  const zipImportRef = useRef(null);
 
   const load = async () => {
     const rows = await api.get('/pfu');
@@ -959,6 +896,36 @@ function PfuSection() {
     } catch (e) { setErr(e.message); }
   };
 
+  const handleExportZip = async () => {
+    try {
+      const blob = await api.blob('/pfu/export-zip');
+      const url = URL.createObjectURL(blob);
+      const a = document.createElement('a');
+      a.href = url;
+      a.download = `fiscal-referentiel-${new Date().toISOString().slice(0, 10)}.zip`;
+      document.body.appendChild(a); a.click(); document.body.removeChild(a);
+      URL.revokeObjectURL(url);
+    } catch (e) { setZipResult({ ok: false, msg: e.message }); }
+  };
+
+  const handleImportZip = async (file) => {
+    if (!file) return;
+    try {
+      const fd = new FormData();
+      fd.append('file', file);
+      const r = await api.upload('/pfu/import-zip', fd);
+      const pfu = r.pfu?.created || r.pfu?.updated
+        ? `PFU : ${r.pfu.created} créé(s), ${r.pfu.updated} mis à jour`
+        : null;
+      const tci = r.tci?.created || r.tci?.updated
+        ? `Crédit d'impôt : ${r.tci.created} créé(s), ${r.tci.updated} mis à jour`
+        : null;
+      setZipResult({ ok: true, msg: [pfu, tci].filter(Boolean).join(' — ') || 'Import terminé.' });
+      await load();
+    } catch (e) { setZipResult({ ok: false, msg: e.message }); }
+    finally { if (zipImportRef.current) zipImportRef.current.value = ''; }
+  };
+
   return (
     <>
       <div className="dr-mouvements-layout">
@@ -972,18 +939,27 @@ function PfuSection() {
               </div>
             </div>
             <div style={{ display: 'flex', gap: 8, alignItems: 'center' }}>
-              <PfuExportDropdown
+              <button
-                disabled={pfuRows.length === 0}
+                onClick={handleExportZip} disabled={pfuRows.length === 0}
-                onCSV={()  => dlBlob(pfuToCSV(pfuRows),  'flat-tax-pfu.csv',  'text/csv;charset=utf-8')}
+                title="Exporter le référentiel fiscal (PFU + crédit d'impôt) en ZIP"
-                onXLS={()  => dlBlob(pfuToXLS(pfuRows),  'flat-tax-pfu.xls',  'application/vnd.ms-excel')}
+                style={{ padding: '7px 14px', borderRadius: 6, border: '1px solid var(--border)', fontSize: 13, fontWeight: 600, cursor: 'pointer', background: 'var(--surface-2)', color: 'var(--text-muted)', display: 'flex', alignItems: 'center', gap: 6 }}>
-                onJSON={() => dlBlob(pfuToJSON(pfuRows), 'flat-tax-pfu.json', 'application/json')}
+                <IconDownload /> Exporter
-              />
+              </button>
+              <button
+                onClick={() => zipImportRef.current?.click()}
+                title="Importer un fichier ZIP de référentiel fiscal"
+                style={{ padding: '7px 14px', borderRadius: 6, border: '1px solid var(--border)', fontSize: 13, fontWeight: 600, cursor: 'pointer', background: 'var(--surface-2)', color: 'var(--text-muted)', display: 'flex', alignItems: 'center', gap: 6 }}>
+                <IconUpload /> Importer
+              </button>
+              <input ref={zipImportRef} type="file" accept=".zip" style={{ display: 'none' }}
+                onChange={e => handleImportZip(e.target.files?.[0])} />
               <button className="primary" onClick={() => { setShowNewPfu(true); setErr(null); }}>
                 + Ajouter
               </button>
             </div>
           </div>
 
+          {zipResult && <ResultBanner result={zipResult} onDismiss={() => setZipResult(null)} style={{ marginBottom: 12 }} />}
           <table>
             <thead>
               <tr>