feat: 会议材料上传/发票OCR识别/用户管理增强 + 日志降噪 + 薪亿通接口规范

- 会议/劳务材料支持直接上传与提交审核 (BizMeetingMaterial 等)
- 发票 OCR 识别增强 (InvoiceOcrService)
- 现场照片/证书批量导入覆盖式回填 (ExcelUtil/AttendeeImportVo/CameraQrUpload)
- 用户管理增强、超级管理员校验与权限拒绝处理 (SuperManagerChecker/AccessDeniedHandlerImpl)
- 日志级别调整为 info/warn (生产降噪)
- 新增薪亿通·个人票税接口规范文档 (自然人开票服务分册 + 轻量化对接分册)
- .gitignore 排除 key.txt/*.rdb/*.key/tmp/opt 等敏感与本地文件

Co-Authored-By: Claude Code <noreply@anthropic.com>

ry-api/ruoyi-common/src/main/java/com/ruoyi/common/core/domain/entity/SysUser.java

@@ -58,7 +58,9 @@ public class SysUser extends BaseEntity
     /** 删除标志（0代表存在 2代表删除） */
     private String delFlag;
 
-    /** 账号类型 (MAIN=主账号 / SUB=子账号) */
+    /** 账号类型 (MAIN=主账号 / SUB=子账号, null 视为 SUB). 按角色语义复用:
+     *  executor/sponsor: MAIN=机构主账号 / SUB=机构子账号(挂 parent_user_id);
+     *  manager: MAIN=全局管理员(可见全量) / SUB 或 null=普通合规员(只看本人创建, parent_user_id 恒 NULL) */
     @Excel(name = "账号类型")
     private String accountType;
 

ry-api/ruoyi-common/src/main/java/com/ruoyi/common/utils/http/HttpUtils.java

@@ -70,7 +70,7 @@ public class HttpUtils
         try
         {
             String urlNameString = StringUtils.isNotBlank(param) ? url + "?" + param : url;
-            log.info("sendGet - {}", urlNameString);
+            log.debug("sendGet - {}", urlNameString);
             URL realUrl = new URL(urlNameString);
             URLConnection connection = realUrl.openConnection();
             // 连接/读超时: 防止外部接口不可达时无限挂起 (后台子任务会占死单线程调度器)
@@ -86,7 +86,7 @@ public class HttpUtils
             {
                 result.append(line);
             }
-            log.info("recv - {}", result);
+            log.info("recv(len={}) - {}", result.length(), result.substring(0, Math.min(result.length(), 200)));
         }
         catch (ConnectException e)
         {
@@ -148,7 +148,7 @@ public class HttpUtils
         StringBuilder result = new StringBuilder();
         try
         {
-            log.info("sendPost - {}", url);
+            log.debug("sendPost - {}", url);
             URL realUrl = new URL(url);
             URLConnection conn = realUrl.openConnection();
             conn.setRequestProperty("accept", "*/*");
@@ -167,7 +167,7 @@ public class HttpUtils
             {
                 result.append(line);
             }
-            log.info("recv - {}", result);
+            log.info("recv(len={}) - {}", result.length(), result.substring(0, Math.min(result.length(), 200)));
         }
         catch (ConnectException e)
         {
@@ -217,7 +217,7 @@ public class HttpUtils
         String urlNameString = url + "?" + param;
         try
         {
-            log.info("sendSSLPost - {}", urlNameString);
+            log.debug("sendSSLPost - {}", urlNameString);
             SSLContext sc = SSLContext.getInstance("SSL");
             sc.init(null, new TrustManager[] { new TrustAnyTrustManager() }, new java.security.SecureRandom());
             URL console = new URL(urlNameString);
@@ -243,7 +243,7 @@ public class HttpUtils
                     result.append(new String(ret.getBytes(StandardCharsets.ISO_8859_1), StandardCharsets.UTF_8));
                 }
             }
-            log.info("recv - {}", result);
+            log.info("recv(len={}) - {}", result.length(), result.substring(0, Math.min(result.length(), 200)));
             conn.disconnect();
             br.close();
         }

ry-api/ruoyi-common/src/main/java/com/ruoyi/common/utils/poi/ExcelUtil.java

@@ -1,5 +1,6 @@
 package com.ruoyi.common.utils.poi;
 
+import java.io.ByteArrayOutputStream;
 import java.io.File;
 import java.io.FileOutputStream;
 import java.io.IOException;
@@ -746,6 +747,36 @@ public class ExcelUtil<T>
         exportExcel(response);
     }
 
+    /**
+     * 生成导入模板 Excel 的字节 (仅表头, 无数据行), 用于打进 zip 模板.
+     *
+     * @param sheetName 工作表的名称
+     * @param title     标题
+     * @return Excel 字节
+     */
+    public byte[] importTemplateExcelBytes(String sheetName, String title)
+    {
+        ByteArrayOutputStream out = null;
+        try
+        {
+            this.init(null, sheetName, title, Type.IMPORT);
+            writeSheet();
+            out = new ByteArrayOutputStream();
+            wb.write(out);
+            return out.toByteArray();
+        }
+        catch (Exception e)
+        {
+            log.error("导出Excel异常{}", e.getMessage());
+            throw new UtilException("导出Excel失败，请联系网站管理员！");
+        }
+        finally
+        {
+            IOUtils.closeQuietly(wb);
+            IOUtils.closeQuietly(out);
+        }
+    }
+
     /**
      * 对list数据源将其里面的数据导入到excel表单
      *