feat: 完成P6-P8后端能力与P9路由重构（V1-V2,D1,D3,B1-B2,B4,I1-I4,P9A2-P9A3）

server/src/services/verification/tax.js

@@ -0,0 +1,27 @@
+async function runTaxVerification({ config, invoice }) {
+  if (!config.invoiceVerificationEnabled) {
+    return {
+      status: "error",
+      resultCode: "verification_disabled",
+      resultMessage: "invoice verification disabled",
+      payload: {
+        provider: "tax",
+      },
+    };
+  }
+
+  return {
+    status: "error",
+    resultCode: "tax_provider_not_configured",
+    resultMessage: "tax provider is not configured in current environment",
+    payload: {
+      provider: "tax",
+      invoiceCode: invoice.invoice_code ?? null,
+      invoiceNumber: invoice.invoice_number ?? null,
+    },
+  };
+}
+
+module.exports = {
+  runTaxVerification,
+};