diff --git a/README.md b/README.md
index f7eb7d43..a670d49d 100644
--- a/README.md
+++ b/README.md
@@ -17,6 +17,7 @@
 - 学生端能力：题库入口、分类树、题目集合、顺序/随机/模考 session 组卷快照、答题、错题本、收藏夹、背单词进度、个人中心、考试倒计时、签到积分、题目反馈、排行榜、分数线、题目视频、订单详情/状态轮询、优惠券领取/抵扣、权益、激活码预检查/兑换、资料下载。
 - 平台后台能力：租户管理、SaaS 套餐、订阅、账单、服务费收款、用量记录。
 - 销售/代理/CRM 增长链路：邀请码、扫码/分享事件、首绑客资保护、销售统计、团队关系、CRM 配置和队列。
+- 销售/代理分佣结算基础闭环：租户默认比例、成员比例、激活码批次比例、订单/激活码归因、结算单生成、审核、线下打款状态和权限隔离。
 - PocketBase schema/数据导入器雏形和导入后校验脚本。
 - 本地 Supabase reset、烟测 seed、API 集成测试、完整重构检查命令。
 
@@ -26,6 +27,7 @@
 - 阿里云/腾讯云短信、微信小程序登录、微信支付、支付宝主链路已完成本地适配；微信网页登录、QQ 登录、手机号换绑、退款/对账、支付补偿和真实生产账号联调还没接完。
 - OSS/COS/Supabase Storage 上传下载签名 provider 已接入；上传后校验、PDF 预览、防盗链和视频水印还没完成。
 - Excel/CSV 导入、分数线/视频批量导入和异步 worker 还没完成。
+- 分佣真实打款、结算导出、发票/凭证、CRM webhook worker 和销售转化看板还没完成。
 - Taro 跨端前端还没开始 scaffold。
 - 根目录已清理为新 Supabase SaaS monorepo 编排层；旧 PocketBase/React 项目和旧构建产物仅保留在 `参考/` 目录作为迁移参考，不进入 Git 提交。
 
@@ -136,6 +138,8 @@ apps/api/src/features/
   platform-admin/    平台方租户、SaaS 套餐、订阅、账单、用量
   profile/           学生个人中心
   referral/          销售/代理客资追踪、CRM 队列
+  referral/commission.ts
+                     分佣设置、汇总、来源明细、结算单、审核/打款状态
   scoreline/         分数线
   tenant/            租户解析
   tenant-admin/      租户后台配置、成员权限、班级学生、活动和审计
diff --git a/apps/api/src/features/referral/commission.ts b/apps/api/src/features/referral/commission.ts
new file mode 100644
index 00000000..c5579ee8
--- /dev/null
+++ b/apps/api/src/features/referral/commission.ts
@@ -0,0 +1,782 @@
+import type pg from 'pg';
+import { HttpError, type RequestContext } from '../../core/http.js';
+import { intParam, readJsonBody, requiredString, stringParam } from '../../core/request.js';
+import { query, queryOne, transaction } from '../../core/db.js';
+import { hasTenantPermission, requireTenantAdmin, requireTenantPermission, type TenantAdminAuth } from '../tenant-admin/auth.js';
+
+const SETTLEMENT_STATUSES = ['draft', 'pending_review', 'approved', 'paid', 'rejected', 'cancelled'];
+const RATE_SOURCE_ORDER: Record<string, number> = { batch: 1, member: 2, default: 3 };
+
+type JsonBody = Record<string, unknown>;
+
+function nullableString(value: unknown) {
+  return typeof value === 'string' && value.trim() ? value.trim() : null;
+}
+
+function objectValue(value: unknown): Record<string, unknown> {
+  return value && typeof value === 'object' && !Array.isArray(value) ? value as Record<string, unknown> : {};
+}
+
+function intValue(value: unknown, fallback = 0) {
+  const parsed = Number(value ?? fallback);
+  return Number.isFinite(parsed) ? Math.trunc(parsed) : fallback;
+}
+
+function numberValue(value: unknown, fallback = 0) {
+  const parsed = Number(value ?? fallback);
+  return Number.isFinite(parsed) ? parsed : fallback;
+}
+
+function optionalChoice(value: unknown, allowed: string[], fallback: string) {
+  const candidate = nullableString(value) || fallback;
+  if (!allowed.includes(candidate)) {
+    throw new HttpError(400, `Invalid value: ${candidate}`, 'INVALID_FIELD_VALUE');
+  }
+  return candidate;
+}
+
+function rateValue(value: unknown, fallback = 0.2) {
+  const rate = numberValue(value, fallback);
+  if (rate < 0 || rate > 1) {
+    throw new HttpError(400, 'Commission rate must be between 0 and 1', 'INVALID_COMMISSION_RATE');
+  }
+  return Number(rate.toFixed(4));
+}
+
+function dateValue(value: string, fallback: string) {
+  const candidate = value || fallback;
+  if (!/^\d{4}-\d{2}-\d{2}$/.test(candidate)) {
+    throw new HttpError(400, 'Date must use YYYY-MM-DD format', 'INVALID_DATE');
+  }
+  return candidate;
+}
+
+function shanghaiDateKey(date: Date) {
+  const formatter = new Intl.DateTimeFormat('en-US', {
+    timeZone: 'Asia/Shanghai',
+    year: 'numeric',
+    month: '2-digit',
+    day: '2-digit',
+  });
+  const parts = Object.fromEntries(formatter.formatToParts(date).map(part => [part.type, part.value]));
+  return `${parts.year}-${parts.month}-${parts.day}`;
+}
+
+function periodFromParams(ctx: RequestContext) {
+  const today = shanghaiDateKey(new Date());
+  const startDate = dateValue(stringParam(ctx, 'startDate'), today.slice(0, 8) + '01');
+  const endDate = dateValue(stringParam(ctx, 'endDate'), today);
+  if (startDate > endDate) {
+    throw new HttpError(400, 'startDate must be before or equal to endDate', 'INVALID_DATE_RANGE');
+  }
+  return { startDate, endDate };
+}
+
+function canViewAllReferral(auth: TenantAdminAuth) {
+  return hasTenantPermission(auth, 'commission:read');
+}
+
+function canViewSelfReferral(auth: TenantAdminAuth) {
+  return hasTenantPermission(auth, 'commission:self') || canViewAllReferral(auth);
+}
+
+function canWriteCommission(auth: TenantAdminAuth) {
+  return hasTenantPermission(auth, 'commission:write');
+}
+
+function canReviewCommission(auth: TenantAdminAuth) {
+  return hasTenantPermission(auth, 'commission:review');
+}
+
+function requireCommissionRead(auth: TenantAdminAuth) {
+  if (!canViewSelfReferral(auth)) {
+    throw new HttpError(403, 'Commission access is required', 'COMMISSION_ACCESS_REQUIRED');
+  }
+}
+
+function requireCommissionWrite(auth: TenantAdminAuth) {
+  if (!canWriteCommission(auth)) {
+    throw new HttpError(403, 'Commission write permission is required', 'TENANT_PERMISSION_REQUIRED');
+  }
+}
+
+function assertSettlementTransition(currentStatus: string, nextStatus: string) {
+  if (currentStatus === 'paid') {
+    throw new HttpError(409, 'Paid commission settlements are immutable', 'COMMISSION_SETTLEMENT_LOCKED');
+  }
+  if (nextStatus === 'paid' && currentStatus !== 'approved') {
+    throw new HttpError(409, 'Settlement must be approved before marking paid', 'COMMISSION_SETTLEMENT_NOT_APPROVED');
+  }
+  if (currentStatus === 'approved' && !['paid', 'cancelled'].includes(nextStatus)) {
+    throw new HttpError(409, 'Approved settlement can only be paid or cancelled', 'INVALID_SETTLEMENT_TRANSITION');
+  }
+  if (['rejected', 'cancelled'].includes(currentStatus) && currentStatus !== nextStatus) {
+    throw new HttpError(409, 'Closed commission settlement cannot change status', 'COMMISSION_SETTLEMENT_CLOSED');
+  }
+}
+
+function restrictReferrerScope(auth: TenantAdminAuth, requestedReferrerId: string | null) {
+  if (canViewAllReferral(auth)) return requestedReferrerId;
+  if (requestedReferrerId && requestedReferrerId !== auth.userId) {
+    throw new HttpError(403, 'Only own commission data can be viewed', 'COMMISSION_SCOPE_REQUIRED');
+  }
+  return auth.userId;
+}
+
+function rowToCommissionItem(row: Record<string, unknown>) {
+  const grossAmountCents = intValue(row.grossAmountCents);
+  const commissionAmountCents = intValue(row.commissionAmountCents);
+  const commissionRate = numberValue(row.commissionRate);
+  return {
+    sourceType: String(row.sourceType),
+    sourceId: String(row.sourceId),
+    sourceNo: row.sourceNo ? String(row.sourceNo) : null,
+    sourcePaidAt: row.sourcePaidAt,
+    referrerUserId: String(row.referrerUserId),
+    referrerName: row.referrerName ? String(row.referrerName) : null,
+    referrerPhone: row.referrerPhone ? String(row.referrerPhone) : null,
+    studentUserId: row.studentUserId ? String(row.studentUserId) : null,
+    studentName: row.studentName ? String(row.studentName) : null,
+    studentPhone: row.studentPhone ? String(row.studentPhone) : null,
+    grossAmountCents,
+    commissionRate,
+    commissionAmountCents,
+    rateSource: String(row.rateSource || 'default'),
+    attributionType: String(row.attributionType || 'protected_lead'),
+    settlementId: row.settlementId ? String(row.settlementId) : null,
+    settlementStatus: row.settlementStatus ? String(row.settlementStatus) : null,
+  };
+}
+
+function summarizeCommissionRows(rows: Record<string, unknown>[]) {
+  const seenUsers = new Set<string>();
+  const byReferrer = new Map<string, {
+    referrerUserId: string;
+    referrerName: string | null;
+    referrerPhone: string | null;
+    sourceCount: number;
+    paidUserCount: number;
+    grossAmountCents: number;
+    commissionAmountCents: number;
+    effectiveRate: number;
+    rateSource: string;
+  }>();
+
+  let grossAmountCents = 0;
+  let commissionAmountCents = 0;
+  for (const row of rows) {
+    const referrerUserId = String(row.referrerUserId);
+    const gross = intValue(row.grossAmountCents);
+    const commission = intValue(row.commissionAmountCents);
+    const studentUserId = row.studentUserId ? String(row.studentUserId) : '';
+    if (studentUserId) seenUsers.add(studentUserId);
+    grossAmountCents += gross;
+    commissionAmountCents += commission;
+
+    const current = byReferrer.get(referrerUserId) || {
+      referrerUserId,
+      referrerName: row.referrerName ? String(row.referrerName) : null,
+      referrerPhone: row.referrerPhone ? String(row.referrerPhone) : null,
+      sourceCount: 0,
+      paidUserCount: 0,
+      grossAmountCents: 0,
+      commissionAmountCents: 0,
+      effectiveRate: numberValue(row.commissionRate),
+      rateSource: String(row.rateSource || 'default'),
+    };
+    current.sourceCount += 1;
+    current.grossAmountCents += gross;
+    current.commissionAmountCents += commission;
+    if (RATE_SOURCE_ORDER[String(row.rateSource)] < RATE_SOURCE_ORDER[current.rateSource]) {
+      current.rateSource = String(row.rateSource);
+      current.effectiveRate = numberValue(row.commissionRate);
+    }
+    byReferrer.set(referrerUserId, current);
+  }
+
+  const paidUsersByReferrer = new Map<string, Set<string>>();
+  for (const row of rows) {
+    const referrerUserId = String(row.referrerUserId);
+    const studentUserId = row.studentUserId ? String(row.studentUserId) : '';
+    if (!studentUserId) continue;
+    const set = paidUsersByReferrer.get(referrerUserId) || new Set<string>();
+    set.add(studentUserId);
+    paidUsersByReferrer.set(referrerUserId, set);
+  }
+
+  return {
+    sourceCount: rows.length,
+    paidUserCount: seenUsers.size,
+    grossAmountCents,
+    commissionAmountCents,
+    byReferrer: Array.from(byReferrer.values()).map(item => ({
+      ...item,
+      paidUserCount: paidUsersByReferrer.get(item.referrerUserId)?.size || 0,
+      effectiveRate: Number(item.effectiveRate.toFixed(4)),
+    })),
+  };
+}
+
+async function commissionSettings(tenantId: string) {
+  const item = await queryOne<{
+    defaultRate: string;
+    minSettlementCents: number;
+    settlementCycle: string;
+    config: Record<string, unknown>;
+  }>(
+    `
+    select default_rate as "defaultRate",
+           min_settlement_cents as "minSettlementCents",
+           settlement_cycle as "settlementCycle",
+           config
+    from public.tenant_commission_settings
+    where tenant_id = $1
+    limit 1
+    `,
+    [tenantId],
+  );
+  return {
+    defaultRate: numberValue(item?.defaultRate, 0.2),
+    minSettlementCents: intValue(item?.minSettlementCents),
+    settlementCycle: item?.settlementCycle || 'monthly',
+    config: item?.config || {},
+  };
+}
+
+async function commissionRows(
+  tenantId: string,
+  startDate: string,
+  endDate: string,
+  referrerUserId: string | null,
+  limit: number | null,
+) {
+  const params: unknown[] = [tenantId, startDate, endDate, referrerUserId];
+  const limitSql = limit ? `limit $5` : '';
+  if (limit) params.push(limit);
+  return query<Record<string, unknown>>(
+    `
+    with settings as (
+      select coalesce(default_rate, 0.2000)::numeric(6,4) as default_rate
+      from public.tenant_commission_settings
+      where tenant_id = $1
+      union all
+      select 0.2000::numeric(6,4)
+      limit 1
+    ),
+    order_sources as (
+      select 'order'::text as source_type,
+             o.id as source_id,
+             o.order_no as source_no,
+             coalesce(o.paid_at, o.updated_at, o.created_at) as source_paid_at,
+             o.user_id as student_user_id,
+             rl.referrer_user_id,
+             o.amount_cents::integer as gross_amount_cents,
+             null::numeric(6,4) as batch_rate,
+             o.raw_payload as metadata
+      from public.orders o
+      join public.referral_leads rl
+        on rl.tenant_id = o.tenant_id
+       and rl.student_user_id = o.user_id
+       and rl.status = 'protected'
+      where o.tenant_id = $1
+        and o.status = 'paid'
+        and o.user_id is not null
+        and coalesce(o.paid_at, o.updated_at, o.created_at) >= ($2::date::timestamp at time zone 'Asia/Shanghai')
+        and coalesce(o.paid_at, o.updated_at, o.created_at) < (($3::date + 1)::timestamp at time zone 'Asia/Shanghai')
+        and coalesce(o.paid_at, o.updated_at, o.created_at) >= rl.bound_at
+    ),
+    code_sources as (
+      select 'activation_code'::text as source_type,
+             ac.id as source_id,
+             ac.code::text as source_no,
+             ac.used_at as source_paid_at,
+             ac.used_by as student_user_id,
+             rl.referrer_user_id,
+             greatest(coalesce(ac.unit_price_cents, cb.default_unit_price_cents, 0), 0)::integer as gross_amount_cents,
+             cb.commission_rate as batch_rate,
+             jsonb_build_object('saleType', ac.sale_type, 'batchId', ac.batch_id, 'days', ac.days) as metadata
+      from public.activation_codes ac
+      left join public.code_batches cb on cb.tenant_id = ac.tenant_id and cb.id = ac.batch_id
+      join public.referral_leads rl
+        on rl.tenant_id = ac.tenant_id
+       and rl.student_user_id = ac.used_by
+       and rl.status = 'protected'
+      where ac.tenant_id = $1
+        and ac.is_used is true
+        and ac.used_by is not null
+        and ac.used_at >= ($2::date::timestamp at time zone 'Asia/Shanghai')
+        and ac.used_at < (($3::date + 1)::timestamp at time zone 'Asia/Shanghai')
+        and ac.used_at >= rl.bound_at
+    ),
+    sources as (
+      select * from order_sources
+      union all
+      select * from code_sources
+    ),
+    referrer_members as (
+      select distinct on (tm.user_id)
+             tm.user_id,
+             tm.commission_rate,
+             tm.role
+      from public.tenant_memberships tm
+      where tm.tenant_id = $1
+        and tm.status = 'active'
+        and tm.role in ('tenant_owner', 'tenant_admin', 'tenant_operator', 'teacher', 'sales', 'agent')
+      order by tm.user_id,
+               case tm.role
+                 when 'sales' then 1
+                 when 'agent' then 2
+                 when 'tenant_operator' then 3
+                 when 'teacher' then 4
+                 else 9
+               end
+    )
+    select s.source_type as "sourceType",
+           s.source_id as "sourceId",
+           s.source_no as "sourceNo",
+           s.source_paid_at as "sourcePaidAt",
+           s.student_user_id as "studentUserId",
+           student.name as "studentName",
+           student.phone as "studentPhone",
+           s.referrer_user_id as "referrerUserId",
+           referrer.name as "referrerName",
+           referrer.phone as "referrerPhone",
+           s.gross_amount_cents as "grossAmountCents",
+           coalesce(s.batch_rate, rm.commission_rate, settings.default_rate)::numeric(6,4) as "commissionRate",
+           round(s.gross_amount_cents * coalesce(s.batch_rate, rm.commission_rate, settings.default_rate))::integer as "commissionAmountCents",
+           case
+             when s.batch_rate is not null then 'batch'
+             when rm.commission_rate is not null then 'member'
+             else 'default'
+           end as "rateSource",
+           'protected_lead'::text as "attributionType",
+           csi.settlement_id as "settlementId",
+           cs.status as "settlementStatus",
+           s.metadata
+    from sources s
+    cross join settings
+    left join referrer_members rm on rm.user_id = s.referrer_user_id
+    join public.platform_users referrer on referrer.id = s.referrer_user_id
+    left join public.platform_users student on student.id = s.student_user_id
+    left join public.commission_settlement_items csi
+      on csi.tenant_id = $1
+     and csi.source_type = s.source_type
+     and csi.source_id = s.source_id
+    left join public.commission_settlements cs
+      on cs.tenant_id = csi.tenant_id
+     and cs.id = csi.settlement_id
+    where s.gross_amount_cents > 0
+      and ($4::uuid is null or s.referrer_user_id = $4::uuid)
+    order by s.source_paid_at desc, s.source_no desc
+    ${limitSql}
+    `,
+    params,
+  );
+}
+
+async function recordAudit(
+  client: pg.PoolClient,
+  auth: TenantAdminAuth,
+  action: string,
+  targetType: string,
+  targetId: string | null,
+  details: Record<string, unknown> = {},
+) {
+  await client.query(
+    `
+    insert into public.audit_logs (tenant_id, actor_user_id, action, target_type, target_id, details)
+    values ($1, $2, $3, $4, $5, $6::jsonb)
+    `,
+    [auth.tenantId, auth.userId, action, targetType, targetId, JSON.stringify(details)],
+  );
+}
+
+export async function commissionSettingsRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireTenantPermission(auth, 'commission:read');
+  const item = await commissionSettings(auth.tenantId);
+  return { item };
+}
+
+export async function updateCommissionSettingsRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireTenantPermission(auth, 'commission:write');
+  const body = await readJsonBody(ctx);
+  const defaultRate = rateValue(body.defaultRate, 0.2);
+  const minSettlementCents = Math.max(0, intValue(body.minSettlementCents, 0));
+  const settlementCycle = optionalChoice(body.settlementCycle, ['manual', 'weekly', 'monthly'], 'monthly');
+
+  const item = await transaction(async client => {
+    const result = await client.query(
+      `
+      insert into public.tenant_commission_settings (
+        tenant_id, default_rate, min_settlement_cents, settlement_cycle, config, updated_by
+      )
+      values ($1, $2, $3, $4, $5::jsonb, $6)
+      on conflict (tenant_id)
+      do update set default_rate = excluded.default_rate,
+                    min_settlement_cents = excluded.min_settlement_cents,
+                    settlement_cycle = excluded.settlement_cycle,
+                    config = excluded.config,
+                    updated_by = excluded.updated_by,
+                    updated_at = now()
+      returning default_rate as "defaultRate", min_settlement_cents as "minSettlementCents",
+                settlement_cycle as "settlementCycle", config, updated_at as "updatedAt"
+      `,
+      [
+        auth.tenantId,
+        defaultRate,
+        minSettlementCents,
+        settlementCycle,
+        JSON.stringify(objectValue(body.config)),
+        auth.userId,
+      ],
+    );
+    await recordAudit(client, auth, 'commission.settings.updated', 'tenant_commission_settings', auth.tenantId, {
+      defaultRate,
+      minSettlementCents,
+      settlementCycle,
+    });
+    return result.rows[0];
+  });
+
+  return { item };
+}
+
+export async function updateMemberCommissionRateRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireTenantPermission(auth, 'commission:write');
+  const body = await readJsonBody(ctx);
+  const userId = requiredString(body, 'userId');
+  const rawRate = body.commissionRate;
+  const commissionRate = rawRate === null || rawRate === undefined || rawRate === ''
+    ? null
+    : rateValue(rawRate, 0);
+
+  const item = await transaction(async client => {
+    const result = await client.query(
+      `
+      update public.tenant_memberships
+      set commission_rate = $3,
+          commission_config = coalesce($4::jsonb, commission_config),
+          updated_at = now()
+      where tenant_id = $1
+        and user_id = $2
+        and role in ('sales', 'agent', 'tenant_operator', 'teacher', 'tenant_admin', 'tenant_owner')
+        and status = 'active'
+      returning id, user_id as "userId", role, commission_rate as "commissionRate",
+                commission_config as "commissionConfig", updated_at as "updatedAt"
+      `,
+      [
+        auth.tenantId,
+        userId,
+        commissionRate,
+        body.commissionConfig === undefined ? null : JSON.stringify(objectValue(body.commissionConfig)),
+      ],
+    );
+    if (!result.rows[0]) throw new HttpError(404, 'Commission member not found', 'COMMISSION_MEMBER_NOT_FOUND');
+    await recordAudit(client, auth, 'commission.member_rate.updated', 'tenant_memberships', result.rows[0].id, {
+      userId,
+      commissionRate,
+    });
+    return result.rows[0];
+  });
+
+  return { item };
+}
+
+export async function commissionSummaryRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireCommissionRead(auth);
+  const { startDate, endDate } = periodFromParams(ctx);
+  const scopedReferrerId = restrictReferrerScope(auth, nullableString(stringParam(ctx, 'referrerUserId')));
+  const rows = await commissionRows(auth.tenantId, startDate, endDate, scopedReferrerId, null);
+  const settings = await commissionSettings(auth.tenantId);
+  return {
+    item: {
+      tenantId: auth.tenantId,
+      startDate,
+      endDate,
+      referrerUserId: scopedReferrerId,
+      defaultRate: settings.defaultRate,
+      minSettlementCents: settings.minSettlementCents,
+      ...summarizeCommissionRows(rows),
+    },
+  };
+}
+
+export async function commissionOrdersRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireCommissionRead(auth);
+  const { startDate, endDate } = periodFromParams(ctx);
+  const scopedReferrerId = restrictReferrerScope(auth, nullableString(stringParam(ctx, 'referrerUserId')));
+  const limit = intParam(ctx, 'limit', 100, 500);
+  const rows = await commissionRows(auth.tenantId, startDate, endDate, scopedReferrerId, limit);
+  return {
+    items: rows.map(rowToCommissionItem),
+    scope: { tenantId: auth.tenantId, startDate, endDate, referrerUserId: scopedReferrerId },
+  };
+}
+
+export async function commissionSettlementsRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireCommissionRead(auth);
+  const limit = intParam(ctx, 'limit', 100, 500);
+  const status = stringParam(ctx, 'status');
+  const requestedReferrerId = nullableString(stringParam(ctx, 'referrerUserId'));
+  const scopedReferrerId = restrictReferrerScope(auth, requestedReferrerId);
+  const params: unknown[] = [auth.tenantId];
+  const filters = ['cs.tenant_id = $1'];
+  if (status) {
+    if (!SETTLEMENT_STATUSES.includes(status)) {
+      throw new HttpError(400, 'Invalid settlement status', 'INVALID_SETTLEMENT_STATUS');
+    }
+    params.push(status);
+    filters.push(`cs.status = $${params.length}`);
+  }
+  if (scopedReferrerId) {
+    params.push(scopedReferrerId);
+    filters.push(`cs.referrer_user_id = $${params.length}::uuid`);
+  }
+  params.push(limit);
+
+  const items = await query(
+    `
+    select cs.id, cs.settlement_no as "settlementNo", cs.referrer_user_id as "referrerUserId",
+           u.name as "referrerName", u.phone as "referrerPhone", cs.status,
+           cs.period_start as "periodStart", cs.period_end as "periodEnd",
+           cs.source_count as "sourceCount", cs.paid_user_count as "paidUserCount",
+           cs.gross_amount_cents as "grossAmountCents",
+           cs.commission_amount_cents as "commissionAmountCents",
+           cs.default_rate as "defaultRate", cs.effective_rate as "effectiveRate",
+           cs.reviewed_by as "reviewedBy", cs.reviewed_at as "reviewedAt",
+           cs.paid_by as "paidBy", cs.paid_at as "paidAt",
+           cs.payment_method as "paymentMethod", cs.payment_account as "paymentAccount",
+           cs.remark, cs.metadata, cs.created_at as "createdAt", cs.updated_at as "updatedAt"
+    from public.commission_settlements cs
+    join public.platform_users u on u.id = cs.referrer_user_id
+    where ${filters.join(' and ')}
+    order by cs.period_start desc, cs.created_at desc
+    limit $${params.length}
+    `,
+    params,
+  );
+
+  return { items };
+}
+
+export async function generateCommissionSettlementRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  requireCommissionWrite(auth);
+  const body = await readJsonBody(ctx);
+  const startDate = dateValue(nullableString(body.startDate) || '', '');
+  const endDate = dateValue(nullableString(body.endDate) || '', '');
+  const referrerUserId = requiredString(body, 'referrerUserId');
+  if (startDate > endDate) throw new HttpError(400, 'startDate must be before or equal to endDate', 'INVALID_DATE_RANGE');
+
+  const item = await transaction(async client => {
+    const member = await client.query<{ userId: string }>(
+      `
+      select user_id as "userId"
+      from public.tenant_memberships
+      where tenant_id = $1
+        and user_id = $2
+        and status = 'active'
+        and role in ('sales', 'agent', 'tenant_operator', 'teacher', 'tenant_admin', 'tenant_owner')
+      limit 1
+      `,
+      [auth.tenantId, referrerUserId],
+    );
+    if (!member.rows[0]) throw new HttpError(404, 'Referrer member not found', 'COMMISSION_MEMBER_NOT_FOUND');
+
+    const rows = await commissionRows(auth.tenantId, startDate, endDate, referrerUserId, null);
+    const unsettledRows = rows.filter(row => !row.settlementId);
+    const summary = summarizeCommissionRows(unsettledRows);
+    const settings = await commissionSettings(auth.tenantId);
+    if (summary.sourceCount <= 0) {
+      throw new HttpError(409, 'No unsettled commission sources found in this period', 'COMMISSION_NO_UNSETTLED_SOURCES');
+    }
+    if (summary.commissionAmountCents < settings.minSettlementCents) {
+      throw new HttpError(409, 'Commission amount is below tenant settlement minimum', 'COMMISSION_BELOW_MINIMUM');
+    }
+
+    const settlementNo = `COMM-${startDate.replace(/-/g, '')}-${endDate.replace(/-/g, '')}-${referrerUserId.slice(0, 8)}`;
+    const referrerSummary = summary.byReferrer[0] || {
+      effectiveRate: settings.defaultRate,
+      rateSource: 'default',
+    };
+
+    const settlement = await client.query(
+      `
+      insert into public.commission_settlements (
+        tenant_id, settlement_no, referrer_user_id, status, period_start, period_end,
+        source_count, paid_user_count, gross_amount_cents, commission_amount_cents,
+        default_rate, effective_rate, generated_by, remark, metadata
+      )
+      values (
+        $1, $2, $3, $4, $5::date, $6::date,
+        $7, $8, $9, $10, $11, $12, $13, $14, $15::jsonb
+      )
+      on conflict (tenant_id, referrer_user_id, period_start, period_end)
+      do update set status = case
+                        when public.commission_settlements.status in ('paid', 'approved')
+                          then public.commission_settlements.status
+                        else excluded.status
+                      end,
+                    source_count = excluded.source_count,
+                    paid_user_count = excluded.paid_user_count,
+                    gross_amount_cents = excluded.gross_amount_cents,
+                    commission_amount_cents = excluded.commission_amount_cents,
+                    default_rate = excluded.default_rate,
+                    effective_rate = excluded.effective_rate,
+                    generated_by = excluded.generated_by,
+                    remark = excluded.remark,
+                    metadata = excluded.metadata,
+                    updated_at = now()
+      returning id, settlement_no as "settlementNo", referrer_user_id as "referrerUserId",
+                status, period_start as "periodStart", period_end as "periodEnd",
+                source_count as "sourceCount", paid_user_count as "paidUserCount",
+                gross_amount_cents as "grossAmountCents",
+                commission_amount_cents as "commissionAmountCents",
+                default_rate as "defaultRate", effective_rate as "effectiveRate",
+                created_at as "createdAt", updated_at as "updatedAt"
+      `,
+      [
+        auth.tenantId,
+        settlementNo,
+        referrerUserId,
+        optionalChoice(body.status, ['draft', 'pending_review'], 'pending_review'),
+        startDate,
+        endDate,
+        summary.sourceCount,
+        summary.paidUserCount,
+        summary.grossAmountCents,
+        summary.commissionAmountCents,
+        settings.defaultRate,
+        referrerSummary.effectiveRate,
+        auth.userId,
+        nullableString(body.remark),
+        JSON.stringify({ rateSource: referrerSummary.rateSource, generatedFrom: 'api' }),
+      ],
+    );
+
+    for (const row of unsettledRows) {
+      await client.query(
+        `
+        insert into public.commission_settlement_items (
+          tenant_id, settlement_id, referrer_user_id, student_user_id,
+          source_type, source_id, source_no, source_paid_at,
+          gross_amount_cents, commission_rate, commission_amount_cents,
+          rate_source, attribution_type, metadata
+        )
+        values ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14::jsonb)
+        on conflict (tenant_id, source_type, source_id)
+        do update set settlement_id = excluded.settlement_id,
+                      commission_rate = excluded.commission_rate,
+                      commission_amount_cents = excluded.commission_amount_cents,
+                      rate_source = excluded.rate_source,
+                      metadata = excluded.metadata,
+                      updated_at = now()
+        `,
+        [
+          auth.tenantId,
+          settlement.rows[0].id,
+          row.referrerUserId,
+          row.studentUserId,
+          row.sourceType,
+          row.sourceId,
+          row.sourceNo,
+          row.sourcePaidAt,
+          intValue(row.grossAmountCents),
+          numberValue(row.commissionRate),
+          intValue(row.commissionAmountCents),
+          row.rateSource,
+          row.attributionType,
+          JSON.stringify(row.metadata || {}),
+        ],
+      );
+    }
+
+    await recordAudit(client, auth, 'commission.settlement.generated', 'commission_settlements', settlement.rows[0].id, {
+      referrerUserId,
+      startDate,
+      endDate,
+      sourceCount: summary.sourceCount,
+      commissionAmountCents: summary.commissionAmountCents,
+    });
+    return { ...settlement.rows[0], items: unsettledRows.map(rowToCommissionItem) };
+  });
+
+  return { item };
+}
+
+export async function updateCommissionSettlementStatusRoute(ctx: RequestContext) {
+  const auth = await requireTenantAdmin(ctx);
+  if (!canReviewCommission(auth)) {
+    throw new HttpError(403, 'Commission review permission is required', 'TENANT_PERMISSION_REQUIRED');
+  }
+  const body = await readJsonBody(ctx);
+  const settlementId = requiredString(body, 'settlementId');
+  const status = optionalChoice(body.status, SETTLEMENT_STATUSES, 'approved');
+  if (status === 'draft') {
+    throw new HttpError(400, 'Cannot move settlement back to draft through status API', 'INVALID_SETTLEMENT_STATUS');
+  }
+
+  const item = await transaction(async client => {
+    const current = await client.query<{ status: string }>(
+      `
+      select status
+      from public.commission_settlements
+      where tenant_id = $1 and id = $2
+      limit 1
+      for update
+      `,
+      [auth.tenantId, settlementId],
+    );
+    if (!current.rows[0]) throw new HttpError(404, 'Commission settlement not found', 'COMMISSION_SETTLEMENT_NOT_FOUND');
+    assertSettlementTransition(current.rows[0].status, status);
+
+    const result = await client.query(
+      `
+      update public.commission_settlements
+      set status = $3,
+          reviewed_by = case when $3 in ('approved', 'rejected', 'cancelled') then $4 else reviewed_by end,
+          reviewed_at = case when $3 in ('approved', 'rejected', 'cancelled') then now() else reviewed_at end,
+          paid_by = case when $3 = 'paid' then $4 else paid_by end,
+          paid_at = case when $3 = 'paid' then now() else paid_at end,
+          payment_method = coalesce($5, payment_method),
+          payment_account = coalesce($6, payment_account),
+          remark = coalesce($7, remark),
+          metadata = metadata || $8::jsonb,
+          updated_at = now()
+      where tenant_id = $1 and id = $2
+      returning id, settlement_no as "settlementNo", referrer_user_id as "referrerUserId",
+                status, period_start as "periodStart", period_end as "periodEnd",
+                source_count as "sourceCount", paid_user_count as "paidUserCount",
+                gross_amount_cents as "grossAmountCents",
+                commission_amount_cents as "commissionAmountCents",
+                reviewed_by as "reviewedBy", reviewed_at as "reviewedAt",
+                paid_by as "paidBy", paid_at as "paidAt",
+                payment_method as "paymentMethod", payment_account as "paymentAccount",
+                remark, metadata, updated_at as "updatedAt"
+      `,
+      [
+        auth.tenantId,
+        settlementId,
+        status,
+        auth.userId,
+        nullableString(body.paymentMethod),
+        nullableString(body.paymentAccount),
+        nullableString(body.remark),
+        JSON.stringify(objectValue(body.metadata)),
+      ],
+    );
+    if (!result.rows[0]) throw new HttpError(404, 'Commission settlement not found', 'COMMISSION_SETTLEMENT_NOT_FOUND');
+    await recordAudit(client, auth, 'commission.settlement.status_updated', 'commission_settlements', settlementId, {
+      status,
+    });
+    return result.rows[0];
+  });
+
+  return { item };
+}
diff --git a/apps/api/src/features/referral/index.ts b/apps/api/src/features/referral/index.ts
index eac12eb8..a2b930df 100644
--- a/apps/api/src/features/referral/index.ts
+++ b/apps/api/src/features/referral/index.ts
@@ -1,4 +1,14 @@
 import type { RouteDefinition } from '../../core/router.js';
+import {
+  commissionOrdersRoute,
+  commissionSettingsRoute,
+  commissionSettlementsRoute,
+  commissionSummaryRoute,
+  generateCommissionSettlementRoute,
+  updateCommissionSettingsRoute,
+  updateCommissionSettlementStatusRoute,
+  updateMemberCommissionRateRoute,
+} from './commission.js';
 import {
   crmConfigRoute,
   crmQueueRoute,
@@ -31,4 +41,12 @@ export const referralRoutes: RouteDefinition[] = [
   ['GET', '/api/crm/config', crmConfigRoute],
   ['PUT', '/api/crm/config', upsertCrmConfigRoute],
   ['GET', '/api/crm/queue', crmQueueRoute],
+  ['GET', '/api/commission/settings', commissionSettingsRoute],
+  ['PUT', '/api/commission/settings', updateCommissionSettingsRoute],
+  ['PUT', '/api/commission/member-rate', updateMemberCommissionRateRoute],
+  ['GET', '/api/commission/summary', commissionSummaryRoute],
+  ['GET', '/api/commission/orders', commissionOrdersRoute],
+  ['GET', '/api/commission/settlements', commissionSettlementsRoute],
+  ['POST', '/api/commission/settlements/generate', generateCommissionSettlementRoute],
+  ['POST', '/api/commission/settlements/status', updateCommissionSettlementStatusRoute],
 ];
diff --git a/apps/api/src/features/tenant-admin/auth.ts b/apps/api/src/features/tenant-admin/auth.ts
index 2cc3226b..46aade46 100644
--- a/apps/api/src/features/tenant-admin/auth.ts
+++ b/apps/api/src/features/tenant-admin/auth.ts
@@ -13,10 +13,10 @@ const TENANT_ADMIN_ROLES = new Set([
 const ROLE_PERMISSION_DEFAULTS: Record<string, string[]> = {
   tenant_owner: ['*'],
   tenant_admin: ['*'],
-  tenant_operator: ['dashboard:read', 'content:*', 'marketing:*', 'codes:read', 'coupons:read', 'referral:read', 'crm:read'],
+  tenant_operator: ['dashboard:read', 'content:*', 'marketing:*', 'codes:read', 'coupons:read', 'referral:read', 'commission:read', 'crm:read'],
   teacher: ['content:*', 'classes:read', 'students:read', 'students:notes:*', 'students:followups:*'],
-  sales: ['codes:*', 'coupons:*', 'referral:*'],
-  agent: ['codes:read', 'coupons:read', 'referral:self'],
+  sales: ['codes:*', 'coupons:*', 'referral:*', 'commission:self'],
+  agent: ['codes:read', 'coupons:read', 'referral:self', 'commission:self'],
   student: [],
 };
 
@@ -101,6 +101,10 @@ export function tenantPermissionCatalog() {
       { key: 'referral:read', label: '客资全局查看' },
       { key: 'referral:self', label: '本人客资查看' },
       { key: 'referral:write', label: '客资归属管理' },
+      { key: 'commission:self', label: '本人分佣查看' },
+      { key: 'commission:read', label: '分佣结算查看' },
+      { key: 'commission:write', label: '分佣结算生成' },
+      { key: 'commission:review', label: '分佣结算审核/打款' },
       { key: 'crm:read', label: 'CRM 队列查看' },
       { key: 'crm:write', label: 'CRM 入队和重试' },
       { key: 'feedback:read', label: '反馈查看' },
diff --git a/docs/refactor/backend-capability-status.md b/docs/refactor/backend-capability-status.md
index 6e70ecf3..05b79f91 100644
--- a/docs/refactor/backend-capability-status.md
+++ b/docs/refactor/backend-capability-status.md
@@ -141,7 +141,8 @@
 | 销售统计/客户列表/团队 | 可联调 | `/api/referral/sales-*`、`team` |
 | CRM 配置/队列 | 可联调 | `/api/crm/config`、`/api/crm/queue` |
 | 真实 CRM webhook worker | 待补齐 | 钉钉/飞书/企微发送、签名、重试、死信 |
-| 分佣结算 | 待补齐 | 缺佣金规则、结算单、审核、导出 |
+| 分佣结算基础闭环 | 可联调 | `/api/commission/settings`、`member-rate`、`summary`、`orders`、`settlements`、`settlements/generate`、`settlements/status`；支持订单/激活码归因、批次/成员/默认比例优先级、北京时间账期、结算单生成、审核、打款状态、已打款锁定、销售/代理本人范围和租户隔离 |
+| 分佣打款增强 | 待补齐 | 银行/微信/支付宝真实打款、结算导出、发票/凭证、财务复核和分佣看板 |
 
 ## 内容导入与迁移
 
diff --git a/docs/refactor/backend-progress.md b/docs/refactor/backend-progress.md
index 7a8cd03f..cefc38d6 100644
--- a/docs/refactor/backend-progress.md
+++ b/docs/refactor/backend-progress.md
@@ -12,7 +12,7 @@
   - `scoreline`：分数线字段、院校、专业、记录、趋势、年份。
   - `video`：题目视频讲解、批量预加载、通用视频搜索。
   - `commerce`：订单创建/列表/详情/状态轮询、支付确认、支付 provider/webhook、激活码预检查/兑换、优惠券领取/抵扣、权益查询。
-  - `referral`：销售/代理邀请码、首绑客资保护、销售统计、团队关系、CRM 队列。
+  - `referral`：销售/代理邀请码、首绑客资保护、销售统计、团队关系、CRM 队列、分佣设置、佣金来源汇总、结算单和审核/打款状态。
   - `platform-admin`：平台方租户管理、SaaS 套餐、订阅、账单、服务费收款、使用量。
   - `tenant-admin`：租户资料、品牌、公开设置、域名、支付账户、登录 provider、私密密钥掩码、活动内容、考试日期、题目反馈处理、激活码批次、优惠券、成员管理、角色模板、班级/学生/教师范围权限、权限矩阵、审计查询。
   - `tenant-content`：租户后台内容入口、任意深度分类树、考试意向标记、题目集合、练习蓝图、题目、视频、分数线、单词、知识手册、资料资源、题目/单词/知识手册 JSON 导入维护。
@@ -149,6 +149,14 @@ POST /api/referral/manual-bind
 GET  /api/referral/team
 PUT  /api/referral/team
 POST /api/referral/qrcode
+GET  /api/commission/settings
+PUT  /api/commission/settings
+PUT  /api/commission/member-rate
+GET  /api/commission/summary
+GET  /api/commission/orders
+GET  /api/commission/settlements
+POST /api/commission/settlements/generate
+POST /api/commission/settlements/status
 GET  /api/crm/config
 PUT  /api/crm/config
 GET  /api/crm/queue
diff --git a/docs/refactor/frontend-handoff-index.md b/docs/refactor/frontend-handoff-index.md
index 676121cf..43edd803 100644
--- a/docs/refactor/frontend-handoff-index.md
+++ b/docs/refactor/frontend-handoff-index.md
@@ -45,7 +45,7 @@
 - 真实短信、微信登录、QQ 登录、微信支付、支付宝支付 provider 还未正式接完。
 - 对象存储已完成签名 provider，但 PDF 预览、防盗链、视频水印、上传后校验还要补。
 - 大批量 Excel/CSV、分数线、视频导入和异步 worker 还未完成。
-- 数据看板、分佣结算、AI 择校、主题模板市场等仍是后续商用增强项。
+- 数据看板和分佣结算基础 API 已可联调；分佣真实打款/导出/凭证、AI 择校、主题模板市场等仍是后续商用增强项。
 
 ## 前后端协作建议
 
diff --git a/docs/refactor/legacy-feature-gap-matrix.md b/docs/refactor/legacy-feature-gap-matrix.md
index 114553cc..96633c93 100644
--- a/docs/refactor/legacy-feature-gap-matrix.md
+++ b/docs/refactor/legacy-feature-gap-matrix.md
@@ -43,7 +43,7 @@
 | 旧功能/组件 | 新后端状态 | 待补齐 |
 | --- | --- | --- |
 | 用户管理 | 已覆盖 | 租户成员、学生列表、学生资料、批量学生 upsert、禁用/恢复、批量分班、学生备注、跟进任务已实现；批量 CRM 推送、补绑、学习督导自动化待补 |
-| 销售/代理管理 | 部分覆盖 | referral/team/stats 有；缺分佣比例、结算单、审核、导出 |
+| 销售/代理管理 | 部分覆盖 | referral/team/stats 已有；分佣设置、订单/激活码归因、结算单生成、审核、打款状态和本人/全局权限范围已覆盖；还缺真实打款、导出、发票/凭证和分佣看板 |
 | 班级/教师管理 | 已覆盖 | 班级、班级成员、教师/班主任/助教/学生范围权限已有；可视化 UI 和更细数据范围组合待补 |
 | 数据看板 | 部分覆盖 | 租户 dashboard 聚合 API 已覆盖收益、注册、答题、活跃、题型、科目、题量、套餐销量、运营动态、24h 活跃和激活码使用；后续补预聚合 worker、销售转化和分佣结算看板 |
 | 地区管理 | 部分覆盖 | 地区和内容入口已有；平台公共题库已可按 SaaS 套餐/租户授权并由租户采纳；还缺更完整的全国/单地区套餐 UI 和版本同步策略 |
@@ -100,7 +100,7 @@
 3. 题库导出：PDF/Word/JSON 导出、水印、导出审计和权限控制。
 4. 导入扩展：Excel/CSV、分数线、视频批量导入和大批量异步 worker。
 5. 公共题库商业化：平台公共/地区题库授权和租户快照采纳已完成基础闭环；还需版本同步、租户自改冲突处理和运营后台 UI。
-6. CRM/销售结算：真实 CRM worker、轮询/定向分配、分佣规则、结算单、审核和导出。
+6. CRM/销售结算：分佣规则、结算单、审核和打款状态基础闭环已完成；仍缺真实 CRM worker、轮询/定向分配、打款导出、凭证和销售结算看板。
 7. 题目反馈增强：处理通知、消息提醒、问题聚合统计和内容修复闭环。
 8. 积分活动增强：积分兑换、活动任务、连续签到奖励规则和风控。
 
diff --git a/docs/refactor/next-development-todo.md b/docs/refactor/next-development-todo.md
index 4c11a027..5300c93b 100644
--- a/docs/refactor/next-development-todo.md
+++ b/docs/refactor/next-development-todo.md
@@ -101,13 +101,19 @@
 9. 数据看板
    - 已完成首版实时聚合接口，覆盖收益、注册趋势、答题次数、收入趋势、题型分布、科目数量、题目总量、套餐销量、运营动态、24h 活跃度和激活码使用情况。
    - 继续补日/周/月预聚合 worker、缓存策略、慢 SQL 监控和大租户性能压测。
-   - 继续补销售/代理转化、分佣结算、客资跟进效果看板。
+   - 分佣结算基础闭环已完成；继续补销售/代理转化、结算导出、真实打款、凭证和客资跟进效果看板。
 
-10. 学生运营管理
+10. 销售/代理分佣
+   - 已完成租户默认分佣比例、成员分佣比例、激活码批次分佣比例。
+   - 已完成订单和激活码两类来源的佣金归因，且只统计客资绑定后的成交。
+   - 已完成结算单生成、重复结算拦截、审核、打款状态、已打款锁定、租户隔离和销售/代理本人范围权限。
+   - 继续补结算导出、真实打款 provider、发票/凭证、财务复核流、销售团队分佣看板和异常调整单。
+
+11. 学生运营管理
    - 已完成学生列表、学生资料维护、班级分组、教师范围可见、学生批量导入、禁用/恢复、批量分班、学生备注和跟进任务。
    - 继续补批量 CRM 推送、学习督导自动化、跟进效果统计和前端 UI。
 
-11. AI 择校推荐
+12. AI 择校推荐
    - 地区考试数据上下文。
    - 学生输入 schema。
    - AI 返回 JSON schema。
diff --git a/docs/refactor/taro-frontend-integration.md b/docs/refactor/taro-frontend-integration.md
index e94b8803..eb0f89e2 100644
--- a/docs/refactor/taro-frontend-integration.md
+++ b/docs/refactor/taro-frontend-integration.md
@@ -162,6 +162,7 @@ tenant:<tenantId>:theme
 | 学习排行榜 | `GET /api/learning/leaderboard?metric=questions&period=all` |
 | 题目视频 | `GET /api/questions/{questionId}/videos`、`POST /api/questions/videos/batch`、`POST /api/videos/play` |
 | 题目反馈 | `POST /api/profile/feedbacks`、`GET /api/profile/feedbacks` |
+| 分佣结算 | `GET /api/commission/settings`、`PUT /api/commission/settings`、`PUT /api/commission/member-rate`、`GET /api/commission/summary`、`GET /api/commission/orders`、`GET /api/commission/settlements`、`POST /api/commission/settlements/generate`、`POST /api/commission/settlements/status` |
 | 背单词 | `/api/catalog/vocabulary-units`、`/api/catalog/vocabulary-words` |
 | 单词进度/计划 | `/api/learning/vocabulary/progress`、`/api/learning/vocabulary/stats`、`/api/learning/vocabulary/review-plan`、`POST /api/learning/vocabulary/review` |
 | 单词收藏 | `/api/learning/vocabulary/favorites` |
@@ -395,6 +396,57 @@ GET /api/tenant-admin/dashboard?timeRange=30d&regionId=<可选地区ID>&limit=10
 - `recentActivities.details` 只包含可展示的低敏汇总信息，不包含手机号、支付密钥、对象存储 key 等敏感字段。
 - 大租户正式上线后会补预聚合 worker，前端不应依赖任何临时 SQL 口径或自己维护缓存口径。
 
+### 销售/代理分佣结算
+
+分佣结算由后端统一计算，前端不要读取订单、激活码或客资后自行算佣金。当前后端已支持订单和激活码两类来源，并且只统计客资首绑保护后的成交，避免后绑抢单。
+
+常用接口：
+
+| 页面/动作 | 接口 | 权限 |
+| --- | --- | --- |
+| 查看租户分佣设置 | `GET /api/commission/settings` | `commission:read` |
+| 修改默认分佣设置 | `PUT /api/commission/settings` | `commission:write` |
+| 设置销售/代理个人比例 | `PUT /api/commission/member-rate` | `commission:write` |
+| 分佣汇总 | `GET /api/commission/summary?startDate=YYYY-MM-DD&endDate=YYYY-MM-DD&referrerUserId=...` | `commission:read` 或 `commission:self` |
+| 分佣来源明细 | `GET /api/commission/orders?...` | `commission:read` 或 `commission:self` |
+| 结算单列表 | `GET /api/commission/settlements?...` | `commission:read` 或 `commission:self` |
+| 生成结算单 | `POST /api/commission/settlements/generate` | `commission:write` |
+| 审核/打款状态 | `POST /api/commission/settlements/status` | `commission:review` |
+
+金额字段统一为分：
+
+```text
+grossAmountCents
+commissionAmountCents
+minSettlementCents
+```
+
+比例字段统一为 0 到 1 的数字：
+
+```text
+defaultRate = 0.2
+commissionRate = 0.35
+```
+
+结算状态：
+
+```text
+draft -> pending_review -> approved -> paid
+pending_review -> rejected/cancelled
+approved -> cancelled
+```
+
+前端处理规则：
+
+- 销售/代理默认只有 `commission:self`，只能查看自己的分佣；租户运营/管理员拥有 `commission:read` 才能查看全局。
+- `startDate/endDate` 使用 `YYYY-MM-DD`，后端按 `Asia/Shanghai` 业务日计算账期。
+- 分佣比例优先级由后端处理：激活码批次比例 > 成员个人比例 > 租户默认比例。
+- `sourceType=order` 表示学生订单；`sourceType=activation_code` 表示激活码兑换。
+- 已进入结算单的来源会返回 `settlementId/settlementStatus`，前端不要重复发起生成。
+- 已打款结算单不可再修改状态；遇到 `COMMISSION_SETTLEMENT_LOCKED` 展示“已打款，不可变更”。
+- `COMMISSION_NO_UNSETTLED_SOURCES` 表示当前账期无未结算来源，不是系统异常。
+- 当前版本仅支持线下打款状态登记；真实银行/微信/支付宝打款、导出、发票/凭证和财务复核后续由 worker/provider 增强。
+
 ### 背单词计划与复习上报
 
 背单词页面分三类数据：单元列表、每日计划、单词进度。前端不需要计算下次复习日期，只提交“认识/不认识”，由后端统一更新 `nextReviewDate`、连续正确、掌握状态和每日复习计划。
diff --git a/scripts/api-integration-test.js b/scripts/api-integration-test.js
index b5e87e43..678565ca 100644
--- a/scripts/api-integration-test.js
+++ b/scripts/api-integration-test.js
@@ -155,6 +155,18 @@ function getFreePort() {
   });
 }
 
+function shanghaiDateKey(date = new Date()) {
+  const parts = Object.fromEntries(
+    new Intl.DateTimeFormat('en-US', {
+      timeZone: 'Asia/Shanghai',
+      year: 'numeric',
+      month: '2-digit',
+      day: '2-digit',
+    }).formatToParts(date).map(part => [part.type, part.value]),
+  );
+  return `${parts.year}-${parts.month}-${parts.day}`;
+}
+
 async function waitForHealth(timeoutMs = 12_000) {
   const started = Date.now();
   let lastError = null;
@@ -3757,6 +3769,202 @@ async function testReferralAndCrmGrowth() {
   });
   assert.ok(teamList.items?.some(item => item.memberUserId === TENANT_AGENT_USER_ID), 'sales should see own agent team');
 
+  const commissionSettings = await request('/api/commission/settings', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'PUT',
+    body: {
+      defaultRate: 0.2,
+      minSettlementCents: 0,
+      settlementCycle: 'monthly',
+      config: { source: 'integration-test' },
+    },
+  });
+  assert.equal(Number(commissionSettings.item?.defaultRate), 0.2, 'tenant admin should configure default commission rate');
+
+  const agentRate = await request('/api/commission/member-rate', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'PUT',
+    body: {
+      userId: TENANT_AGENT_USER_ID,
+      commissionRate: 0.35,
+      commissionConfig: { note: 'integration agent rate' },
+    },
+  });
+  assert.equal(Number(agentRate.item?.commissionRate), 0.35, 'tenant admin should configure agent commission rate');
+
+  const commissionOrder = await request('/api/commerce/orders', {
+    method: 'POST',
+    body: {
+      planId: ids.plan,
+      payProvider: 'manual',
+      payMethod: 'manual',
+      regionId: ids.region,
+    },
+  });
+  assert.equal(commissionOrder.item?.status, 'pending', 'commission smoke order should start pending');
+
+  const commissionPaid = await request('/api/commerce/payments/manual-confirm', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      orderNo: commissionOrder.item.orderNo,
+      amountCents: commissionOrder.item.amountCents,
+      providerTradeNo: `commission-${commissionOrder.item.orderNo}`,
+    },
+  });
+  assert.equal(commissionPaid.item?.status, 'paid', 'commission smoke order should be paid');
+
+  const commissionBatch = await request('/api/tenant-admin/code-batches', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'PUT',
+    body: {
+      name: '集成测试分佣批次',
+      saleType: 'agent',
+      defaultUnitPriceCents: 2000,
+      days: 30,
+      regionId: ids.region,
+      commissionRate: 0.45,
+    },
+  });
+  assert.equal(Number(commissionBatch.item?.commissionRate), 0.45, 'code batch should persist commission rate');
+
+  const commissionCode = await request('/api/tenant-admin/activation-codes', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'PUT',
+    body: {
+      code: 'IT-COMMISSION-001',
+      days: 30,
+      batchId: commissionBatch.item.id,
+      unitPriceCents: 2000,
+      usedRegionId: ids.region,
+      remark: 'commission integration code',
+    },
+  });
+  assert.equal(commissionCode.item?.code, 'IT-COMMISSION-001', 'tenant admin should create commission activation code');
+
+  const commissionRedeemed = await request('/api/commerce/activation-codes/redeem', {
+    method: 'POST',
+    body: { code: 'IT-COMMISSION-001', regionId: ids.region },
+  });
+  assert.ok(commissionRedeemed.item?.entitlement?.id, 'commission activation code should be redeemable');
+
+  const today = shanghaiDateKey();
+  const agentCommissionSummary = await request('/api/commission/summary', {
+    userId: TENANT_AGENT_USER_ID,
+    query: { startDate: today, endDate: today },
+  });
+  assert.equal(agentCommissionSummary.item?.referrerUserId, TENANT_AGENT_USER_ID, 'agent commission summary should be scoped to self');
+  assert.equal(agentCommissionSummary.item?.sourceCount >= 2, true, 'agent commission summary should include order and activation code');
+  assert.equal(agentCommissionSummary.item?.grossAmountCents >= 2990, true, 'agent commission summary should include gross amount');
+  assert.equal(agentCommissionSummary.item?.commissionAmountCents >= 1217, true, 'agent commission should apply member and batch rates');
+
+  const salesOtherCommissionDenied = await request('/api/commission/summary', {
+    userId: TENANT_AGENT_USER_ID,
+    query: { startDate: today, endDate: today, referrerUserId: TENANT_SALES_USER_ID },
+    expectStatus: 403,
+  });
+  assert.equal(salesOtherCommissionDenied.code, 'COMMISSION_SCOPE_REQUIRED', 'agent should not read another referrer commission');
+
+  const salesAgentCommissionDenied = await request('/api/commission/summary', {
+    userId: TENANT_SALES_USER_ID,
+    query: { startDate: today, endDate: today, referrerUserId: TENANT_AGENT_USER_ID },
+    expectStatus: 403,
+  });
+  assert.equal(salesAgentCommissionDenied.code, 'COMMISSION_SCOPE_REQUIRED', 'sales should not read agent commission without commission:read');
+
+  const commissionOrders = await request('/api/commission/orders', {
+    userId: TENANT_ADMIN_USER_ID,
+    query: { startDate: today, endDate: today, referrerUserId: TENANT_AGENT_USER_ID, limit: 20 },
+  });
+  assert.ok(commissionOrders.items?.some(item => item.sourceType === 'order' && item.rateSource === 'member'), 'commission orders should include paid order with member rate');
+  assert.ok(commissionOrders.items?.some(item => item.sourceType === 'activation_code' && item.rateSource === 'batch'), 'commission orders should include activation code with batch rate');
+  assert.ok(!JSON.stringify(commissionOrders).includes('crm-secret-smoke'), 'commission order list must not leak CRM secret');
+
+  const generatedSettlement = await request('/api/commission/settlements/generate', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      referrerUserId: TENANT_AGENT_USER_ID,
+      startDate: today,
+      endDate: today,
+      status: 'pending_review',
+      remark: 'integration settlement',
+    },
+  });
+  assert.equal(generatedSettlement.item?.referrerUserId, TENANT_AGENT_USER_ID, 'tenant admin should generate agent settlement');
+  assert.equal(generatedSettlement.item?.status, 'pending_review', 'generated settlement should enter review flow');
+  assert.equal(generatedSettlement.item?.sourceCount >= 2, true, 'generated settlement should include unsettled sources');
+
+  const duplicateSettlement = await request('/api/commission/settlements/generate', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      referrerUserId: TENANT_AGENT_USER_ID,
+      startDate: today,
+      endDate: today,
+    },
+    expectStatus: 409,
+  });
+  assert.equal(duplicateSettlement.code, 'COMMISSION_NO_UNSETTLED_SOURCES', 'settlement generation should not duplicate settled sources');
+
+  const approvedSettlement = await request('/api/commission/settlements/status', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      settlementId: generatedSettlement.item.id,
+      status: 'approved',
+      remark: 'integration approved',
+    },
+  });
+  assert.equal(approvedSettlement.item?.status, 'approved', 'tenant admin should approve settlement');
+  assert.equal(approvedSettlement.item?.reviewedBy, TENANT_ADMIN_USER_ID, 'settlement approval should record reviewer');
+
+  const paidSettlement = await request('/api/commission/settlements/status', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      settlementId: generatedSettlement.item.id,
+      status: 'paid',
+      paymentMethod: 'offline_bank',
+      paymentAccount: 'masked-bank-account',
+      metadata: { source: 'integration-test' },
+    },
+  });
+  assert.equal(paidSettlement.item?.status, 'paid', 'tenant admin should mark settlement paid');
+  assert.equal(paidSettlement.item?.paidBy, TENANT_ADMIN_USER_ID, 'settlement paid status should record operator');
+  assert.equal(paidSettlement.item?.paymentMethod, 'offline_bank', 'settlement paid status should persist payment method');
+
+  const paidSettlementLocked = await request('/api/commission/settlements/status', {
+    userId: TENANT_ADMIN_USER_ID,
+    method: 'POST',
+    body: {
+      settlementId: generatedSettlement.item.id,
+      status: 'rejected',
+    },
+    expectStatus: 409,
+  });
+  assert.equal(paidSettlementLocked.code, 'COMMISSION_SETTLEMENT_LOCKED', 'paid settlement should not be mutable');
+
+  const settlementList = await request('/api/commission/settlements', {
+    userId: TENANT_AGENT_USER_ID,
+    query: { startDate: today, endDate: today },
+  });
+  assert.ok(settlementList.items?.some(item => item.id === generatedSettlement.item.id && item.status === 'paid'), 'agent should see own paid settlement');
+
+  const studentCommissionDenied = await request('/api/commission/summary', {
+    query: { startDate: today, endDate: today },
+    expectStatus: 403,
+  });
+  assert.equal(studentCommissionDenied.code, 'TENANT_ADMIN_REQUIRED', 'student should not access commission summary');
+
+  const partnerCommissionDenied = await request('/api/commission/summary', {
+    tenantId: PARTNER_TENANT_ID,
+    userId: TENANT_AGENT_USER_ID,
+    query: { startDate: today, endDate: today },
+    expectStatus: 403,
+  });
+  assert.equal(partnerCommissionDenied.code, 'TENANT_ADMIN_REQUIRED', 'commission APIs must be tenant isolated');
+
   const crmQueue = await request('/api/crm/queue', {
     userId: TENANT_ADMIN_USER_ID,
     query: { status: 'pending' },
diff --git a/scripts/smoke-seed.js b/scripts/smoke-seed.js
index 8aec8513..64ab0c8b 100644
--- a/scripts/smoke-seed.js
+++ b/scripts/smoke-seed.js
@@ -208,7 +208,7 @@ async function main() {
         and user_id = $2::uuid
         and source_type in ('order', 'activation_code')
         and (
-          legacy_source_id in ('SMOKE20260621', 'SMOKESELF20260621')
+          legacy_source_id in ('SMOKE20260621', 'SMOKESELF20260621', 'IT-COMMISSION-001')
           or source_id in (
             select id
             from public.orders
@@ -256,6 +256,53 @@ async function main() {
       [tenantId, checkoutCouponCodes],
     );
 
+    await client.query(
+      `
+      delete from public.commission_settlement_items
+      where tenant_id = $1
+        and (
+          referrer_user_id in ($2::uuid, $3::uuid, $4::uuid)
+          or student_user_id in ($5::uuid, $6::uuid)
+        )
+      `,
+      [tenantId, ids.tenantOperatorUser, ids.tenantSalesUser, ids.tenantAgentUser, ids.user, ids.secondStudentUser],
+    );
+
+    await client.query(
+      `
+      delete from public.commission_settlements
+      where tenant_id = $1
+        and referrer_user_id in ($2::uuid, $3::uuid, $4::uuid)
+      `,
+      [tenantId, ids.tenantOperatorUser, ids.tenantSalesUser, ids.tenantAgentUser],
+    );
+
+    await client.query(
+      `
+      delete from public.tenant_commission_settings
+      where tenant_id = $1
+      `,
+      [tenantId],
+    );
+
+    await client.query(
+      `
+      delete from public.activation_codes
+      where tenant_id = $1
+        and code::text = 'IT-COMMISSION-001'
+      `,
+      [tenantId],
+    );
+
+    await client.query(
+      `
+      delete from public.code_batches
+      where tenant_id = $1
+        and name = '集成测试分佣批次'
+      `,
+      [tenantId],
+    );
+
     await client.query(
       `
       delete from public.crm_webhook_queue
diff --git a/supabase/migrations/202606290009_commission_settlements.sql b/supabase/migrations/202606290009_commission_settlements.sql
new file mode 100644
index 00000000..6daa4080
--- /dev/null
+++ b/supabase/migrations/202606290009_commission_settlements.sql
@@ -0,0 +1,129 @@
+alter table public.tenant_memberships
+  add column if not exists commission_rate numeric(6,4),
+  add column if not exists commission_config jsonb not null default '{}'::jsonb;
+
+do $$
+begin
+  if not exists (select 1 from pg_constraint where conname = 'tenant_memberships_commission_rate_check') then
+    alter table public.tenant_memberships
+      add constraint tenant_memberships_commission_rate_check
+      check (commission_rate is null or (commission_rate >= 0 and commission_rate <= 1));
+  end if;
+end $$;
+
+do $$
+begin
+  if not exists (select 1 from pg_constraint where conname = 'code_batches_commission_rate_check') then
+    alter table public.code_batches
+      add constraint code_batches_commission_rate_check
+      check (commission_rate is null or (commission_rate >= 0 and commission_rate <= 1));
+  end if;
+end $$;
+
+create table if not exists public.tenant_commission_settings (
+  tenant_id uuid primary key references public.tenants(id) on delete cascade,
+  default_rate numeric(6,4) not null default 0.2000 check (default_rate >= 0 and default_rate <= 1),
+  min_settlement_cents integer not null default 0 check (min_settlement_cents >= 0),
+  settlement_cycle text not null default 'monthly' check (settlement_cycle in ('manual', 'weekly', 'monthly')),
+  config jsonb not null default '{}'::jsonb,
+  updated_by uuid references public.platform_users(id) on delete set null,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now()
+);
+
+create table if not exists public.commission_settlements (
+  id uuid primary key default gen_random_uuid(),
+  tenant_id uuid not null references public.tenants(id) on delete cascade,
+  settlement_no text not null,
+  referrer_user_id uuid not null references public.platform_users(id) on delete cascade,
+  status text not null default 'draft'
+    check (status in ('draft', 'pending_review', 'approved', 'paid', 'rejected', 'cancelled')),
+  period_start date not null,
+  period_end date not null,
+  source_count integer not null default 0 check (source_count >= 0),
+  paid_user_count integer not null default 0 check (paid_user_count >= 0),
+  gross_amount_cents integer not null default 0 check (gross_amount_cents >= 0),
+  commission_amount_cents integer not null default 0 check (commission_amount_cents >= 0),
+  default_rate numeric(6,4) not null default 0 check (default_rate >= 0 and default_rate <= 1),
+  effective_rate numeric(6,4),
+  generated_by uuid references public.platform_users(id) on delete set null,
+  reviewed_by uuid references public.platform_users(id) on delete set null,
+  paid_by uuid references public.platform_users(id) on delete set null,
+  reviewed_at timestamptz,
+  paid_at timestamptz,
+  payment_method text,
+  payment_account text,
+  remark text,
+  metadata jsonb not null default '{}'::jsonb,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  unique (tenant_id, settlement_no),
+  unique (tenant_id, referrer_user_id, period_start, period_end)
+);
+
+create table if not exists public.commission_settlement_items (
+  id uuid primary key default gen_random_uuid(),
+  tenant_id uuid not null references public.tenants(id) on delete cascade,
+  settlement_id uuid references public.commission_settlements(id) on delete set null,
+  referrer_user_id uuid not null references public.platform_users(id) on delete cascade,
+  student_user_id uuid references public.platform_users(id) on delete set null,
+  source_type text not null check (source_type in ('order', 'activation_code')),
+  source_id uuid not null,
+  source_no text,
+  source_paid_at timestamptz,
+  gross_amount_cents integer not null default 0 check (gross_amount_cents >= 0),
+  commission_rate numeric(6,4) not null check (commission_rate >= 0 and commission_rate <= 1),
+  commission_amount_cents integer not null default 0 check (commission_amount_cents >= 0),
+  rate_source text not null default 'default' check (rate_source in ('batch', 'member', 'default')),
+  attribution_type text not null default 'protected_lead',
+  metadata jsonb not null default '{}'::jsonb,
+  created_at timestamptz not null default now(),
+  updated_at timestamptz not null default now(),
+  unique (tenant_id, source_type, source_id)
+);
+
+create index if not exists idx_commission_items_referrer
+  on public.commission_settlement_items(tenant_id, referrer_user_id, source_paid_at desc);
+
+create index if not exists idx_commission_items_settlement
+  on public.commission_settlement_items(tenant_id, settlement_id);
+
+create index if not exists idx_commission_settlements_referrer
+  on public.commission_settlements(tenant_id, referrer_user_id, period_start desc);
+
+alter table public.tenant_commission_settings enable row level security;
+alter table public.commission_settlements enable row level security;
+alter table public.commission_settlement_items enable row level security;
+
+drop policy if exists tenant_isolation on public.tenant_commission_settings;
+create policy tenant_isolation on public.tenant_commission_settings
+  for all
+  using (tenant_id = app.current_tenant_id() or app.is_platform_admin())
+  with check (tenant_id = app.current_tenant_id() or app.is_platform_admin());
+
+drop policy if exists tenant_isolation on public.commission_settlements;
+create policy tenant_isolation on public.commission_settlements
+  for all
+  using (tenant_id = app.current_tenant_id() or app.is_platform_admin())
+  with check (tenant_id = app.current_tenant_id() or app.is_platform_admin());
+
+drop policy if exists tenant_isolation on public.commission_settlement_items;
+create policy tenant_isolation on public.commission_settlement_items
+  for all
+  using (tenant_id = app.current_tenant_id() or app.is_platform_admin())
+  with check (tenant_id = app.current_tenant_id() or app.is_platform_admin());
+
+drop trigger if exists set_updated_at on public.tenant_commission_settings;
+create trigger set_updated_at
+  before update on public.tenant_commission_settings
+  for each row execute function app.touch_updated_at();
+
+drop trigger if exists set_updated_at on public.commission_settlements;
+create trigger set_updated_at
+  before update on public.commission_settlements
+  for each row execute function app.touch_updated_at();
+
+drop trigger if exists set_updated_at on public.commission_settlement_items;
+create trigger set_updated_at
+  before update on public.commission_settlement_items
+  for each row execute function app.touch_updated_at();