diff --git a/apps/api/app/api/routes/subscription.py b/apps/api/app/api/routes/subscription.py
index 996eb104f..cbc07ab2f 100644
--- a/apps/api/app/api/routes/subscription.py
+++ b/apps/api/app/api/routes/subscription.py
@@ -2,6 +2,8 @@
 
 from __future__ import annotations
 
+from typing import List
+
 from dataclasses import replace
 from datetime import datetime, timezone
 
@@ -180,6 +182,59 @@ async def cancel_subscription(
     )
 
 
+
+
+@router.post("/payment-callback")
+async def payment_callback(
+    user_id: str,
+    plan: str,
+    billing_cycle: str,
+    amount: float,
+    payment_method: str = "alipay",
+    payment_id: str = "",
+):
+    """支付回调 - 在事务中更新账单和订阅状态
+
+    注意：生产环境需要验证支付签名
+    """
+    from datetime import timedelta
+    from packages.adapters.sqlalchemy_impl.billing_repository import SQLAlchemyBillingRepository
+    from packages.adapters.sqlalchemy_impl.session import SessionLocal
+    import uuid
+
+    if SessionLocal is None:
+        raise HTTPException(status_code=500, detail="Database not available")
+
+    session = SessionLocal()
+    try:
+        repo = SQLAlchemyBillingRepository(session)
+
+        # 创建账单记录
+        record_id = uuid.uuid4().hex
+        record = repo.create({
+            "id": record_id,
+            "user_id": user_id,
+            "plan_name": _get_plan_name(plan),
+            "amount": amount,
+            "billing_cycle": billing_cycle,
+            "status": "pending",
+        })
+
+        # 在事务中标记支付成功并更新订阅
+        repo.mark_paid(record_id, payment_method, payment_id)
+
+        # 计算到期时间
+        days = 365 if billing_cycle == "yearly" else 30
+        expires_at = datetime.now(timezone.utc) + timedelta(days=days)
+        repo.update_subscription_on_payment(user_id, plan, expires_at)
+
+        return {"success": True, "message": "支付成功", "record_id": record_id}
+    except Exception as e:
+        session.rollback()
+        raise HTTPException(status_code=500, detail=f"支付处理失败: {str(e)}")
+    finally:
+        session.close()
+
 @router.post("/toggle-auto-renew", response_model=SimpleResponse)
 async def toggle_auto_renew(
     request: ToggleAutoRenewRequest,
diff --git a/packages/adapters/sqlalchemy_impl/billing_repository.py b/packages/adapters/sqlalchemy_impl/billing_repository.py
new file mode 100644
index 000000000..afee7cb61
--- /dev/null
+++ b/packages/adapters/sqlalchemy_impl/billing_repository.py
@@ -0,0 +1,51 @@
+from __future__ import annotations
+
+from datetime import datetime, timezone
+
+from sqlalchemy.orm import Session
+
+from packages.adapters.sqlalchemy_impl.models import BillingRecordModel
+
+
+class SQLAlchemyBillingRepository:
+    def __init__(self, session: Session):
+        self.session = session
+
+    def create(self, record: dict) -> BillingRecordModel:
+        model = BillingRecordModel(**record)
+        self.session.add(model)
+        self.session.commit()
+        return model
+
+    def find_by_user(self, user_id: str, limit: int = 50) -> list[BillingRecordModel]:
+        return (
+            self.session.query(BillingRecordModel)
+            .filter(BillingRecordModel.user_id == user_id)
+            .order_by(BillingRecordModel.created_at.desc())
+            .limit(limit)
+            .all()
+        )
+
+    def find_by_id(self, record_id: str) -> BillingRecordModel | None:
+        return self.session.get(BillingRecordModel, record_id)
+
+    def mark_paid(self, record_id: str, payment_method: str, payment_id: str) -> bool:
+        model = self.session.get(BillingRecordModel, record_id)
+        if model is None or model.status == "paid":
+            return False
+        model.status = "paid"
+        model.payment_method = payment_method
+        model.payment_id = payment_id
+        model.paid_at = datetime.now(timezone.utc)
+        self.session.commit()
+        return True
+
+    def update_subscription_on_payment(self, user_id: str, plan: str, expires_at: datetime) -> None:
+        """在支付成功后更新用户订阅状态（事务内调用）"""
+        from packages.adapters.sqlalchemy_impl.models import UserModel
+        model = self.session.get(UserModel, user_id)
+        if model:
+            model.subscription_plan = plan
+            model.subscription_status = "active"
+            model.subscription_expires_at = expires_at
+            self.session.commit()
diff --git a/packages/adapters/sqlalchemy_impl/models.py b/packages/adapters/sqlalchemy_impl/models.py
index c1adac288..966b598f7 100755
--- a/packages/adapters/sqlalchemy_impl/models.py
+++ b/packages/adapters/sqlalchemy_impl/models.py
@@ -459,4 +459,20 @@ class TTSJobModel(Base):
     started_at = Column(DateTime, nullable=True)
     completed_at = Column(DateTime, nullable=True)
     created_at = Column(DateTime, nullable=False, default=lambda: datetime.now(timezone.utc))
-    updated_at = Column(DateTime, nullable=False, default=lambda: datetime.now(timezone.utc))
\ No newline at end of file
+    updated_at = Column(DateTime, nullable=False, default=lambda: datetime.now(timezone.utc))
+
+class BillingRecordModel(Base):
+    """账单记录"""
+    __tablename__ = "billing_records"
+
+    id = Column(String(36), primary_key=True)
+    user_id = Column(String(36), nullable=False, index=True)
+    plan_name = Column(String(50), nullable=False)
+    amount = Column(Float, nullable=False)
+    billing_cycle = Column(String(20), nullable=False)
+    status = Column(String(20), nullable=False, default="pending")  # pending, paid, failed, refunded
+    payment_method = Column(String(50), nullable=True)
+    payment_id = Column(String(100), nullable=True)  # 第三方支付流水号
+    invoice_url = Column(String(500), nullable=True)
+    created_at = Column(DateTime, nullable=False, default=lambda: datetime.now(timezone.utc))
+    paid_at = Column(DateTime, nullable=True)