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 cross-border-investment-taxgit 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/cross-border-investment-tax)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/cross-border-investment-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/cross-border-investment-tax/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/cross-border-investment-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/cross-border-investment-tax.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 | $0.00042 | $0.02463 |
| Opus 5 | $0.00021 | $0.01231 |
| Sonnet 5 | $0.00008 | $0.00493 |
| Haiku 4.5 | $0.00004 | $0.00246 |
Grade A, and why
cross-border-investment-tax 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.
跨境投资税务架构设计
When To Use
- 企业计划进行境外直接投资
- 需要优化现有跨境投资架构
- 涉及多层控股架构的税务优化
- 需要评估融资安排的税务效率
- 涉及知识产权跨境许可或转让
Tools
- 税收协定数据库（IBFD、国家税务总局）
- 各国预提税率表
- CFC规则汇编
- 间接转让税务案例库
- 集团架构图及融资协议
Framework
一、控股架构设计
1. 中间控股公司选址原则
- 税收协定网络：与目标投资国及中国均有广泛税收协定
- 预提税率：股息、利息、特许权使用费的协定优惠税率
- CFC规则：中间控股公司所在国CFC规则的影响
- 反滥用条款：PPT（主要目的测试）、LOB（利益限制条款）
- 实质要求：中间控股公司是否需要实质性经营
2. 常见控股架构
| 架构类型 | 适用场景 | 主要考量 |
|---|---|---|
| 直接控股 | 单一国家投资 | 简单直接，税收效率 |
| 两层控股 | 区域性投资 | 灵活性与效率平衡 |
| 多层控股 | 全球性投资 | 复杂，需注意反避税 |
二、预提税率优化
主要国家/地区预提税率（参考）
| 来源地 | 股息WHT | 利息WHT | 特许权WHT |
|---|---|---|---|
| 中国 | 10% | 10% | 10% |
| 香港 | 0% | 0% | 4.95%-16.5% |
| 新加坡 | 0% | 15% | 10% |
| 荷兰 | 15% | 0% | 0% |
| 开曼 | 0% | 0% | 0% |
税收协定利用
- 中国已签订110+个税收协定
- 需关注：受益所有人认定、主要目的测试
- 股息条款：通常10%（部分协定5%）
- 利息条款：通常10%（部分协定7%）
- 特许权使用费：通常10%（部分协定6%）
三、融资安排优化
1. 资本结构优化
- 债资比限制：中国2:1（金融企业5:1）
- 利息扣除限制：关联方债权性投资与权益性投资比例超过标准的利息不得扣除
- 资本弱化规则：OECD建议固定比率法（10%-30%）或集团比率法
2. 融资渠道选择
- 股东贷款：利息可税前扣除，但受资本弱化限制
- 银行贷款：独立交易原则，无资本弱化风险
- 集团资金池：统借统还，需符合独立交易原则
- 混合金融工具：需注意反混合错配规则
四、知识产权布局
1. IP控股公司选址
- 优惠税率：部分国家对IP收入提供优惠税率（如爱尔兰6.25%、荷兰Innovation Box 9%）
- 成本分摊安排：按OECD Guidelines Chapter VI执行
- 需注意BEPS Action 5（有害税收实践）的关联法
2. IP许可 vs 转让
- 许可：持续收取特许权使用费，但受WHT影响
- 转让：一次性对价，需评估资本利得税
- 需评估中国间接转让规定（国税发〔2009〕3号）
五、CFC规则（中国）
根据《特别纳税调整实施办法》：
- CFC认定：中国居民企业控制的外国企业，实际税负低于12.5%
- 豁免条件：积极经营所得、合理经营需要
- 利润归属：按中国税法计算应归属于中国股东的利润
- 税收抵免：CFC已纳税款可抵免
六、间接转让规定（国税发〔2009〕3号）
- 境外投资方间接转让中国应税财产（股权、不动产）
- 如不具有合理商业目的，可重新定性为直接转让
- 需评估：资产比例、收入比例、员工比例
- 纳税义务：境外投资方为扣缴义务人
七、国际标准参考
- OECD Model Tax Convention：税收协定范本
- UN Tax Convention：发展中国家适用
- BEPS Action 3：CFC规则
- BEPS Action 6：防止协定滥用
- BEPS Action 5：有害税收实践
Workflow
- 明确投资目标国及业务类型
- 分析目标国税制及税收协定
- 设计控股架构方案
- 评估融资安排税务效率
- 规划知识产权布局
- 分析CFC及间接转让风险
- 进行整体税负测算
- 输出架构推荐方案
Output Format
# 跨境投资税务架构推荐方案
## 一、项目概述
### 1.1 投资背景
### 1.2 投资目标
### 1.3 关键约束条件
## 二、目标国税务环境分析
### 2.1 企业所得税
### 2.2 预提税
### 2.3 税收协定分析
### 2.4 反避税规则
## 三、控股架构设计
### 3.1 推荐架构图
### 3.2 各层实体功能定位
### 3.3 持股比例设计
### 3.4 架构优势分析
## 四、融资安排
### 4.1 推荐融资结构
### 4.2 债资比设计
### 4.3 利息支付安排
### 4.4 资本弱化合规性
## 五、知识产权布局
### 5.1 IP持有结构
### 5.2 许可/转让方案
### 5.3 定价策略
## 六、风险分析
### 6.1 CFC风险评估
### 6.2 间接转让风险
### 6.3 反滥用条款风险
### 6.4 合规义务
## 七、税负测算
### 7.1 各方案税负对比
### 7.2 推荐方案税负明细
### 7.3 敏感性分析
## 八、实施建议
### 8.1 实施步骤
### 8.2 时间规划
### 8.3 注意事项
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 · 42 tokens per session scan A 89290551df3b
cross-border-investment-tax is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 42 tokens to every session and 2,463 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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