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 equity-incentive-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/equity-incentive-tax)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/equity-incentive-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/equity-incentive-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/equity-incentive-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/equity-incentive-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 | $0.00033 | $0.02121 |
| Opus 5 | $0.00016 | $0.01060 |
| Sonnet 5 | $0.00007 | $0.00424 |
| Haiku 4.5 | $0.00003 | $0.00212 |
Grade A, and why
equity-incentive-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 — 186 lines — stays where its author put it; the contents beside it link to each section on GitHub.
股权激励税务筹划
When To Use
- 上市公司或拟上市公司实施股权激励计划
- 员工获得股票期权（Stock Option）、限制性股票（RS）、限制性股票单位（RSU）
- 需要确定股权激励所得的纳税时点、税率及税额
- 股权激励计划的税务优化设计
- 境外上市公司向中国员工授予股权激励
Tools
- 中国证监会股权激励管理办法
- 财税〔2016〕101号文适用性判断工具
- 股权激励税务计算器（单独计税 vs 并入综合所得）
- 外汇登记及跨境支付合规检查
Framework
中国IIT法股权激励规定
财税〔2016〕101号 — 上市公司股权激励税收政策：
- 居民个人取得上市公司股权激励，在2027年12月31日前，不并入当年综合所得，全额单独适用综合所得税率表计税
- 计算公式：应纳税额 = 股权激励收入 × 适用税率 - 速算扣除数
- 纳税义务发生时间：行权日/解禁日/归属日
非上市公司股权激励（财税〔2016〕101号递延纳税）：
- 非上市公司授予本公司员工的股票期权、股权期权、限制性股票和股权奖励，符合规定条件的，经向主管税务机关备案，可实行递延纳税政策
- 递延至转让股权时，按"财产转让所得"项目适用20%税率
OECD BEPS第6项行动计划
- 股权激励费用的跨境扣除问题
- 关联方股权转让的定价（独立交易原则）
美国IRC Section 409A / 83
- Section 83(b) Election — 限制性财产授予时选择纳税
- Section 409A — 递延补偿规则，非合格计划面临20%附加税
Workflow
1. 激励计划梳理
├─ 激励工具类型（期权/RS/RSU/股权奖励）
├─ 授予条件、行权条件、归属安排
├─ 上市/非上市状态
└─ 激励对象（境内/境外员工）
2. 税务时点分析
├─ 授予日（一般不产生纳税义务）
├─ 行权日/解禁日/归属日（纳税义务发生）
├─ 处置日（资本利得/损失）
└─ 各时点的公允价值确定
3. 税额计算
├─ 单独计税方法（上市公司）
├─ 并入综合所得（不符合单独计税条件）
├─ 递延纳税（非上市公司符合条件）
└─ 境外已纳税抵免
4. 优化方案设计
├─ 激励工具选择优化
├─ 行权/归属时间安排
├─ 薪酬结构搭配
└─ 境内外架构优化
5. 合规申报
├─ 扣缴义务人申报
├─ 外汇登记（跨境股权激励）
└─ 递延纳税备案
Output Format
# 股权激励税务筹划方案
## 一、激励计划概要
| 项目 | 内容 |
|------|------|
| 公司名称 | |
| 上市状态 | A股/港股/美股/非上市 |
| 激励工具 | 股票期权/RS/RSU/股权奖励 |
| 激励对象人数 | |
| 授予总量 | 占总股本比例 |
| 行权价格/授予价格 | |
| 归属安排 | |
## 二、税务时点与税额测算
| 阶段 | 时点 | 公允价值 | 应税所得 | 税率 | 税额 |
|------|------|----------|----------|------|------|
| 行权/解禁 | | | | | |
| 处置 | | | | | |
## 三、优化方案比较
| 方案 | 税务处理 | 税负总额 | 优劣势 |
|------|----------|----------|--------|
| 方案一：单独计税 | | | |
| 方案二：递延纳税 | | | |
| 方案三：架构优化 | | | |
## 四、推荐方案及实施步骤
1. 激励方案调整：____
2. 备案/申报安排：____
3. 外汇合规：____
4. 时间节点：____
## 五、风险提示
- 政策有效期风险
- 外汇合规风险
- 关联交易定价风险
Diagnostic Questions
- 公司是上市公司还是非上市公司？在哪个市场上市？
- 股权激励的具体类型是什么（期权/RS/RSU/股权奖励）？
- 激励对象是否包括境外员工？
- 行权价格如何确定？是否有折扣？
- 归属条件和时间安排是怎样的？
- 公司是否已向税务机关备案股权激励计划？
Verification
- 核对股权激励计划文件（董事会决议、股东大会决议）
- 验证公允价值的确定方法（市价/评估价）
- 确认纳税义务发生时点的准确性
- 检查外汇登记合规性（SAFE备案）
- 比对实际税负与筹划方案测算
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 · 186 lines · 33 tokens per session scan A 04ce7167bbc5
equity-incentive-tax is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 33 tokens to every session and 2,121 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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