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 deal-structure-tax-optimizationgit 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/deal-structure-tax-optimization)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/deal-structure-tax-optimization"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/deal-structure-tax-optimization/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/deal-structure-tax-optimization"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/deal-structure-tax-optimization.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 | $0.00065 | $0.02517 |
| Opus 5 | $0.00032 | $0.01259 |
| Sonnet 5 | $0.00013 | $0.00503 |
| Haiku 4.5 | $0.00006 | $0.00252 |
Grade A, and why
deal-structure-tax-optimization 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 — 212 lines — stays where its author put it; the contents beside it link to each section on GitHub.
交易结构税务优化
When To Use
- 企业并购交易需要比较不同交易结构的税务成本
- 集团内部重组需要规划最优税务方案
- 企业分立/合并/划转需要评估税务影响
- 跨境交易需要考虑预提税和税收协定安排
- 需要运用特殊性税务处理实现递延纳税
- 资产剥离或业务退出的税务规划
Tools
read— 读取交易方案、目标公司财务数据、资产明细grep— 搜索适用的重组税务政策、税收协定条款bash— 计算各方案税负、现金流影响webfetch— 查询最新重组税务政策和案例
Framework
法律依据
| 法规 | 核心条款 |
|---|---|
| 财税〔2009〕59号 | 企业重组特殊性税务处理 |
| 国家税务总局公告2010年第4号 | 重组业务管理办法 |
| 财税〔2009〕60号 | 企业清算所得税处理 |
| 财税〔2014〕109号 | 股权/资产划转税务处理 |
| 财税〔2014〕116号 | 非货币性资产投资税务处理 |
| 《企业所得税法》第47条 | 一般反避税条款 |
| OECD TP Guidelines Ch.9 | Business Restructurings |
交易结构类型
股权收购： 卖方按股权转让所得缴税（25%/20%），买方取得股权，目标公司无直接影响，增值税/土增税免征。特殊性税务处理可递延。
资产收购： 卖方确认资产转让所得，涉及增值税、土地增值税、契税。买方按公允价值确定资产计税基础（可多提折旧）。
合并/分立： 一般性处理按清算/资产转让处理；特殊性处理可递延，被合并/分立企业不确认所得。
划转（财税〔2014〕109号）： 100%直接控制的母子公司之间，双方均不确认所得，按原计税基础结转。
特殊性税务处理条件（财税〔2009〕59号）
- 收购比例 ≥ 50%（股权/资产）
- 股权支付比例 ≥ 交易支付总额的85%
- 具有合理商业目的
- 12个月内不改变实质性经营活动
- 12个月内不转让取得的股权
交易结构税务比较
| 维度 | 股权收购 | 资产收购 | 合并 | 分立 | 划转 |
|---|---|---|---|---|---|
| 卖方所得税 | 有/递延 | 有/递延 | 清算/递延 | 有/递延 | 免 |
| 买方计税基础 | 原基础 | 公允价值 | 公允/原 | 公允/原 | 原基础 |
| 增值税 | 免 | 应税 | 免/应税 | 免/应税 | 免 |
| 土地增值税 | 免 | 应税 | 免/应税 | 免/应税 | 免 |
| 契税 | 免 | 应税 | 免 | 免 | 免 |
| 历史风险 | 承担 | 不承担 | 承担 | 部分 | 承担 |
Workflow
- 交易目标明确：了解交易目的、商业逻辑、时间要求
- 交易方案设计：设计2-3种可行的交易结构
- 税务影响测算：分别测算各方案的直接税负和间接税负
- 现金流分析：计算各方案的实际现金流出时点和金额
- 风险评估：评估各方案的税务风险和不确定性
- 综合比较：从税负、风险、可操作性等维度综合比较
- 方案推荐：推荐最优方案并说明理由
Output Format
# 交易结构税务比较方案
## 一、交易概况
- 收购方：
- 被收购方/目标资产：
- 交易对价：
- 交易背景与目的：
## 二、备选交易结构
### 方案一：[股权/资产/合并/分立]
- 交易路径：
- 关键条件：
### 方案二：[类型]
- 交易路径：
- 关键条件：
## 三、税务影响比较
| 税种 | 方案一（卖方/买方） | 方案二（卖方/买方） | 方案三（卖方/买方） |
|------|-------------------|-------------------|-------------------|
| 企业所得税 | | | |
| 增值税 | | | |
| 土地增值税 | | | |
| 契税 | | | |
| 印花税 | | | |
| **总税负** | | | |
## 四、现金流分析
| 方案 | 即时现金流出 | 递延税额 | 递延期限 | NPV（折现后） |
|------|------------|---------|---------|-------------|
| | | | | |
## 五、特殊性税务处理分析
| 条件 | 要求 | 方案一 | 方案二 |
|------|------|--------|--------|
| 收购/资产比例 | ≥50% | | |
| 股权支付比例 | ≥85% | | |
| 合理商业目的 | 是 | | |
| 12个月限制 | 是 | | |
- 递延税额：
## 六、风险与综合评价
| 维度 | 权重 | 方案一 | 方案二 | 方案三 |
|------|------|--------|--------|--------|
| 税负成本 | 40% | | | |
| 现金流影响 | 20% | | | |
| 风险可控性 | 20% | | | |
| 实施可行性 | 20% | | | |
| **综合得分** | | | | |
## 七、推荐方案
- 推荐方案：
- 推荐理由：
- 关键实施步骤：
- 注意事项：
## 八、实施路线图
| 阶段 | 时间 | 关键动作 | 责任人 |
|------|------|---------|--------|
| | | | |
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 · 212 lines · 65 tokens per session scan A 316bb1a91fc6
deal-structure-tax-optimization is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 65 tokens to every session and 2,517 once invoked, about $0.0003 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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