diff --git a/frontend/src/pages/usr/UserList/UserToolbar.tsx b/frontend/src/pages/usr/UserList/UserToolbar.tsx
new file mode 100644
index 0000000..bd73d30
--- /dev/null
+++ b/frontend/src/pages/usr/UserList/UserToolbar.tsx
@@ -0,0 +1,70 @@
+// REQ-USR-003: 用户列表工具栏（刷新/新增/导出Excel/设置齿轮占位，BR8/BR9/BR13/D7/D10）
+import { Button } from 'antd';
+import {
+  FileExcelOutlined,
+  PlusCircleOutlined,
+  ReloadOutlined,
+  SettingOutlined,
+} from '@ant-design/icons';
+import { TEXT_ADD, TEXT_EXPORT, TEXT_REFRESH } from './constants';
+import styles from './UserList.module.css';
+
+export interface UserToolbarProps {
+  onRefresh(): void;
+  onAdd(): void;
+  onExport(): void;
+  exporting: boolean;
+  loading?: boolean;
+}
+
+export default function UserToolbar({
+  onRefresh,
+  onAdd,
+  onExport,
+  exporting,
+  loading = false,
+}: UserToolbarProps) {
+  return (
+    <div className={styles.toolbar}>
+      <Button
+        type="text"
+        icon={<ReloadOutlined />}
+        loading={loading}
+        onClick={() => onRefresh()}
+        data-testid="btn-refresh"
+      >
+        {TEXT_REFRESH}
+      </Button>
+      <Button
+        type="text"
+        icon={<PlusCircleOutlined />}
+        onClick={() => onAdd()}
+        data-testid="btn-add"
+      >
+        {TEXT_ADD}
+      </Button>
+      <Button
+        type="text"
+        icon={<FileExcelOutlined />}
+        loading={exporting}
+        disabled={exporting}
+        onClick={() => onExport()}
+        data-testid="btn-export"
+      >
+        {TEXT_EXPORT}
+      </Button>
+
+      <span className={styles.toolbarSpacer} />
+
+      {/* 设置齿轮：列显隐 / 偏好预留占位，无后端动作（D7） */}
+      <span
+        className={styles.gear}
+        data-testid="btn-gear"
+        role="presentation"
+        aria-label="设置"
+      >
+        <SettingOutlined />
+      </span>
+    </div>
+  );
+}
diff --git a/frontend/tests/unit/UserToolbar.test.tsx b/frontend/tests/unit/UserToolbar.test.tsx
new file mode 100644
index 0000000..8e34379
--- /dev/null
+++ b/frontend/tests/unit/UserToolbar.test.tsx
@@ -0,0 +1,72 @@
+// REQ-USR-003: UserToolbar 工具栏单测（BR8/BR9/BR13/D7/D10）
+import { describe, it, expect, vi, beforeEach } from 'vitest';
+import { screen } from '@testing-library/react';
+import userEvent from '@testing-library/user-event';
+import { renderShell } from './renderShell';
+import UserToolbar from '../../src/pages/usr/UserList/UserToolbar';
+
+function setup(over?: { exporting?: boolean; loading?: boolean }) {
+  const onRefresh = vi.fn();
+  const onAdd = vi.fn();
+  const onExport = vi.fn();
+  renderShell(
+    <UserToolbar
+      onRefresh={onRefresh}
+      onAdd={onAdd}
+      onExport={onExport}
+      exporting={over?.exporting ?? false}
+      loading={over?.loading ?? false}
+    />,
+    { preloadedAuth: { token: 't', user: { id: 1, sUserName: 'a', sUserType: 'x', sLanguage: '中文' } } },
+  );
+  return { onRefresh, onAdd, onExport };
+}
+
+describe('UserToolbar', () => {
+  beforeEach(() => {
+    vi.clearAllMocks();
+  });
+
+  it('renders 刷新/新增/导出Excel/设置 buttons', () => {
+    setup();
+    expect(screen.getByTestId('btn-refresh')).toBeInTheDocument();
+    expect(screen.getByText('刷新')).toBeInTheDocument();
+    expect(screen.getByText('新增')).toBeInTheDocument();
+    expect(screen.getByText('导出Excel')).toBeInTheDocument();
+    expect(screen.getByTestId('btn-gear')).toBeInTheDocument();
+  });
+
+  it('click 刷新 calls onRefresh / click 新增 calls onAdd (BR8/BR13)', async () => {
+    const user = userEvent.setup();
+    const { onRefresh, onAdd } = setup();
+    await user.click(screen.getByTestId('btn-refresh'));
+    expect(onRefresh).toHaveBeenCalledTimes(1);
+    await user.click(screen.getByTestId('btn-add'));
+    expect(onAdd).toHaveBeenCalledTimes(1);
+  });
+
+  it('click 导出Excel calls onExport (BR9)', async () => {
+    const user = userEvent.setup();
+    const { onExport } = setup();
+    await user.click(screen.getByTestId('btn-export'));
+    expect(onExport).toHaveBeenCalledTimes(1);
+  });
+
+  it('exporting disables 导出Excel and shows loading (BR9)', async () => {
+    const user = userEvent.setup();
+    const { onExport } = setup({ exporting: true });
+    const btn = screen.getByTestId('btn-export');
+    expect(btn).toBeDisabled();
+    await user.click(btn);
+    expect(onExport).not.toHaveBeenCalled();
+  });
+
+  it('gear setting is placeholder (no callback) (D7)', async () => {
+    const user = userEvent.setup();
+    const { onRefresh, onAdd, onExport } = setup();
+    await user.click(screen.getByTestId('btn-gear'));
+    expect(onRefresh).not.toHaveBeenCalled();
+    expect(onAdd).not.toHaveBeenCalled();
+    expect(onExport).not.toHaveBeenCalled();
+  });
+});