Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessmentgit clone --depth 1 https://github.com/guoliang1114-boop/AriaAIWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/guoliang1114-boop/ariaai/beps-pillar-two-assessment)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/beps-pillar-two-assessment"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/beps-pillar-two-assessment/github.svg" alt="Measured on agentmods" height="20"></a>Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/beps-pillar-two-assessment"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/beps-pillar-two-assessment.svg" alt="Reviewed on agentmods" width="80" height="20"></a>- NVIDIA SkillSpector pass
What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00047 | $0.02471 |
| Opus 5 | $0.00023 | $0.01236 |
| Sonnet 5 | $0.00009 | $0.00494 |
| Haiku 4.5 | $0.00005 | $0.00247 |
Grade A, and why
beps-pillar-two-assessment scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 241 lines — stays where its author put it; the contents beside it link to each section on GitHub.
BEPS支柱二全球最低税评估
When To Use
- 跨国集团合并收入超过7.5亿欧元
- 集团在多个国家/地区有经营活动
- 需要评估15%全球最低税的影响
- 集团在低税率地区有实质性业务
- 需要计算补足税（Top-up Tax）金额
Tools
- 集团合并财务报表
- 各实体单独财务报表
- 各国有效税率计算数据
- SBIE（实质所得排除）计算工具
- OECD GloBE Model Rules及注释
Framework
一、GloBE规则概述
OECD支柱二全球反税基侵蚀（GloBE）规则于2021年12月发布，核心目标：
- 最低税率：15%的有效税率
- 适用范围：合并收入超过7.5亿欧元的跨国集团
- 收入纳入规则（IIR）：母公司所在国对低税率子公司征收补足税
- 低税利润规则（UTPR）：当IIR未适用时，其他成员国可征收补足税
- 国内最低补足税（QDMTT）：低税率国家可选择先行征收补足税
二、有效税率（ETR）计算
1. 管辖区ETR计算
$$ETR_{jurisdiction} = \frac{Adjusted Covered Taxes}{GloBE Income or Loss}$$
2. 调整后涵盖税款（Adjusted Covered Taxes）
包括：
- 当期所得税费用
- 基于GloBE收入或亏损调整的递延所得税
- 符合条件的可退还税收抵免
排除：
- 与排除收入相关的税收
- 未分配CFC earnings的税收（非GloBE目的）
- 第三方税款
3. GloBE收入或亏损
基于财务会计收入，进行以下调整：
- 股息排除（部分或全部）
- 资本利得排除（部分）
- 政府补助调整
- 关联公司权益法调整
三、补足税（Top-up Tax）计算
$$Top-up Tax = Top-up Tax Percentage \times Excess Profit$$
1. 补足税百分比
$$Top-up Tax Percentage = Max(0, 15% - ETR_{jurisdiction})$$
2. 超额利润
$$Excess Profit = GloBE Income - SBIE$$
3. 实质所得排除（SBIE）
$$SBIE = Payroll Carve-out + Tangible Asset Carve-out$$
- 工资排除：5%（过渡期内可高达10%）× 符合条件的工资总额
- 有形资产排除：5%（过渡期内可高达8%）× 符合条件的有形资产账面价值
- 排除上限：不超过管辖区GloBE收入
四、收入纳入规则（IIR）
- 适用主体：母公司（最终母公司或中间母公司）
- 计算方式：母公司按持股比例计算子公司补足税
- 分配规则：补足税分配至低税率管辖区
- 合格UPE：最终母公司所在国如实施QDMTT，可优先适用
五、低税利润规则（UTPR）
- 补充机制：当IIR未完全适用时启动
- 分配方式：基于资产和收入在UTPR管辖区分配
- 安全港：UTPR安全港（基于收入和员工）
- 过渡UTPR安全港：2026年前适用
六、国内最低补足税（QDMTT）
- 目的：允许低税率国家先行征收补足税
- 优势：保留税收管辖权，避免IIR/UTPR征收
- 要求：必须与GloBE规则一致
- 中国考虑：如中国引入QDMTT，可优先征收
七、国际标准参考
- OECD GloBE Model Rules（2021年12月）
- OECD GloBE Commentary（2022年3月）
- OECD Administrative Guidance（2023年2月、7月）
- EU Minimum Tax Directive（Council Directive 2022/2523）
Workflow
- 确认集团是否达到7.5亿欧元收入门槛
- 识别集团在各管辖区的所有实体
- 收集各实体财务报表及税务数据
- 计算各管辖区ETR
- 计算SBIE
- 计算补足税金额
- 评估IIR/UTPR/QDMTT适用情况
- 提出优化建议
Output Format
# 支柱二GloBE规则影响评估报告
## 一、评估概述
### 1.1 评估范围
### 1.2 评估期间
### 1.3 关键假设
## 二、集团概况
### 2.1 集团组织架构
### 2.2 各管辖区实体清单
### 2.3 合并收入确认
## 三、有效税率分析
### 3.1 各管辖区ETR计算
| 管辖区 | GloBE收入 | 调整后涵盖税款 | ETR |
|--------|-----------|----------------|-----|
| ... | ... | ... | ... |
### 3.2 低税率管辖区识别
### 3.3 ETR敏感性分析
## 四、实质所得排除（SBIE）
### 4.1 工资排除计算
### 4.2 有形资产排除计算
### 4.3 排除上限分析
## 五、补足税测算
### 5.1 各管辖区补足税
| 管辖区 | 超额利润 | 补足税百分比 | 补足税金额 |
|--------|----------|-------------|-----------|
| ... | ... | ... | ... |
### 5.2 IIR适用分析
### 5.3 UTPR适用分析
### 5.4 QDMTT适用分析
## 六、影响分析
### 6.1 财务影响
### 6.2 现金流影响
### 6.3 合规成本
## 七、优化建议
### 7.1 架构优化
### 7.2 实质增加
### 7.3 税务规划
### 7.4 合规准备
## 八、时间表
### 8.1 评估期间
### 8.2 报告期限
### 8.3 实施计划
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 12d ago First seen · 241 lines · 47 tokens per session scan A 8fb729cb8f4f
beps-pillar-two-assessment is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 47 tokens to every session and 2,471 once invoked, about $0.0002 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.
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