实现 IoT SIM 管理模块数据模型和数据库结构

- 添加 IoT 核心业务表：运营商、IoT 卡、设备、号卡、套餐、订单等
- 添加分佣系统表：分佣规则、分佣记录、运营商结算等
- 添加轮询和流量管理表：轮询配置、流量使用记录等
- 添加财务和系统管理表：佣金提现、换卡申请等
- 实现完整的 GORM 模型和常量定义
- 添加数据库迁移脚本和详细文档
- 集成 OpenSpec 工作流工具（opsx 命令和 skills）

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

internal/iot/model/financial.go

@@ -0,0 +1,70 @@
+package model
+
+import (
+	"time"
+
+	"github.com/lib/pq"
+)
+
+// CommissionWithdrawalRequest 佣金提现申请模型
+// 代理佣金提现申请、审批流程、提现记录查询
+type CommissionWithdrawalRequest struct {
+	ID               uint           `gorm:"column:id;primaryKey;comment:提现申请ID" json:"id"`
+	AgentID          uint           `gorm:"column:agent_id;type:bigint;not null;comment:代理用户ID" json:"agent_id"`
+	Amount           float64        `gorm:"column:amount;type:decimal(18,2);not null;comment:提现金额(元)" json:"amount"`
+	Fee              float64        `gorm:"column:fee;type:decimal(18,2);default:0;comment:手续费(元)" json:"fee"`
+	ActualAmount     float64        `gorm:"column:actual_amount;type:decimal(18,2);comment:实际到账金额(元)" json:"actual_amount"`
+	WithdrawalMethod string         `gorm:"column:withdrawal_method;type:varchar(20);comment:提现方式 alipay-支付宝 wechat-微信 bank-银行卡" json:"withdrawal_method"`
+	AccountInfo      pq.StringArray `gorm:"column:account_info;type:jsonb;comment:收款账户信息(姓名、账号等)" json:"account_info"`
+	Status           int            `gorm:"column:status;type:int;default:1;comment:状态 1-待审核 2-已通过 3-已拒绝 4-已到账" json:"status"`
+	ApprovedBy       uint           `gorm:"column:approved_by;type:bigint;comment:审批人用户ID" json:"approved_by"`
+	ApprovedAt       *time.Time     `gorm:"column:approved_at;comment:审批时间" json:"approved_at"`
+	PaidAt           *time.Time     `gorm:"column:paid_at;comment:到账时间" json:"paid_at"`
+	RejectReason     string         `gorm:"column:reject_reason;type:text;comment:拒绝原因" json:"reject_reason"`
+	CreatedAt        time.Time      `gorm:"column:created_at;autoCreateTime;comment:创建时间" json:"created_at"`
+	UpdatedAt        time.Time      `gorm:"column:updated_at;autoUpdateTime;comment:更新时间" json:"updated_at"`
+}
+
+// TableName 指定表名
+func (CommissionWithdrawalRequest) TableName() string {
+	return "commission_withdrawal_requests"
+}
+
+// CommissionWithdrawalSetting 佣金提现设置模型
+// 提现参数配置(最低金额、手续费率、到账时间等)
+type CommissionWithdrawalSetting struct {
+	ID                  uint      `gorm:"column:id;primaryKey;comment:提现设置ID" json:"id"`
+	MinWithdrawalAmount float64   `gorm:"column:min_withdrawal_amount;type:decimal(10,2);comment:最低提现金额(元)" json:"min_withdrawal_amount"`
+	FeeRate             float64   `gorm:"column:fee_rate;type:decimal(5,4);comment:手续费率(如 0.01 表示 1%)" json:"fee_rate"`
+	ArrivalDays         int       `gorm:"column:arrival_days;type:int;comment:到账天数" json:"arrival_days"`
+	IsActive            bool      `gorm:"column:is_active;type:boolean;default:true;comment:是否生效(最新一条)" json:"is_active"`
+	CreatedAt           time.Time `gorm:"column:created_at;autoCreateTime;comment:创建时间" json:"created_at"`
+	UpdatedAt           time.Time `gorm:"column:updated_at;autoUpdateTime;comment:更新时间" json:"updated_at"`
+}
+
+// TableName 指定表名
+func (CommissionWithdrawalSetting) TableName() string {
+	return "commission_withdrawal_settings"
+}
+
+// PaymentMerchantSetting 收款商户设置模型
+// 配置支付参数(支付宝、微信等收款账户)
+type PaymentMerchantSetting struct {
+	ID            uint      `gorm:"column:id;primaryKey;comment:收款商户ID" json:"id"`
+	UserID        uint      `gorm:"column:user_id;type:bigint;not null;comment:用户ID" json:"user_id"`
+	MerchantType  string    `gorm:"column:merchant_type;type:varchar(20);comment:商户类型 alipay-支付宝 wechat-微信 bank-银行卡" json:"merchant_type"`
+	AccountName   string    `gorm:"column:account_name;type:varchar(255);comment:账户名称" json:"account_name"`
+	AccountNumber string    `gorm:"column:account_number;type:varchar(255);comment:账号" json:"account_number"`
+	BankName      string    `gorm:"column:bank_name;type:varchar(255);comment:银行名称(仅银行卡)" json:"bank_name"`
+	BankBranch    string    `gorm:"column:bank_branch;type:varchar(255);comment:开户行(仅银行卡)" json:"bank_branch"`
+	IsVerified    bool      `gorm:"column:is_verified;type:boolean;default:false;comment:是否已验证" json:"is_verified"`
+	IsDefault     bool      `gorm:"column:is_default;type:boolean;default:false;comment:是否默认账户" json:"is_default"`
+	Status        int       `gorm:"column:status;type:int;default:1;comment:状态 1-启用 2-禁用" json:"status"`
+	CreatedAt     time.Time `gorm:"column:created_at;autoCreateTime;comment:创建时间" json:"created_at"`
+	UpdatedAt     time.Time `gorm:"column:updated_at;autoUpdateTime;comment:更新时间" json:"updated_at"`
+}
+
+// TableName 指定表名
+func (PaymentMerchantSetting) TableName() string {
+	return "payment_merchant_settings"
+}