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 executive-compensation-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/executive-compensation-tax)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/executive-compensation-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/executive-compensation-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/executive-compensation-tax"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/executive-compensation-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 | $0.00048 | $0.02790 |
| Opus 5 | $0.00024 | $0.01395 |
| Sonnet 5 | $0.00010 | $0.00558 |
| Haiku 4.5 | $0.00005 | $0.00279 |
Grade A, and why
executive-compensation-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 — 265 lines — stays where its author put it; the contents beside it link to each section on GitHub.
高管薪酬税务优化
When To Use
- 高管薪酬结构设计需要税务优化
- 实施股权激励计划需要税务规划
- 高管年薪发放方式需要优化
- 递延薪酬计划设计需要税务考量
- 高管跨境薪酬安排需要税务规划
Tools
- 中国个人所得税法及实施条例
- 财税〔2018〕164号（全年一次性奖金政策）
- 财税〔2016〕101号（股权激励政策）
- 国家税务总局公告2021年第42号（股权激励政策延续）
- 薪酬测算模型
Framework
一、中国个人所得税税率体系
1. 综合所得（工资薪金、劳务报酬、稿酬、特许权使用费）
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | 不超过36,000元 | 3% | 0 |
| 2 | 36,000-144,000元 | 10% | 2,520 |
| 3 | 144,000-300,000元 | 20% | 16,920 |
| 4 | 300,000-420,000元 | 25% | 31,920 |
| 5 | 420,000-660,000元 | 30% | 52,920 |
| 6 | 660,000-960,000元 | 35% | 85,920 |
| 7 | 超过960,000元 | 45% | 181,920 |
2. 经营所得
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | 不超过30,000元 | 5% | 0 |
| 2 | 30,000-90,000元 | 10% | 1,500 |
| 3 | 90,000-300,000元 | 20% | 10,500 |
| 4 | 300,000-500,000元 | 30% | 40,500 |
| 5 | 超过500,000元 | 35% | 65,500 |
二、全年一次性奖金政策（财税〔2018〕164号）
1. 单独计税
- 全年一次性奖金可单独作为一个月工资计算个税
- 计算方法：奖金 ÷ 12，确定适用税率和速算扣除数
- 有效期：延续至2027年12月31日
2. 并入综合所得
- 可选择将全年一次性奖金并入当年综合所得
- 适用场景：综合所得较低时可能更优
3. 优化策略
- 临界点规避：注意奖金发放的税率临界点
- 36,000元（3%→10%）
- 144,000元（10%→20%）
- 300,000元（20%→25%）
- 420,000元（25%→30%）
- 660,000元（30%→35%）
- 960,000元（35%→45%）
- 拆分策略：将高奖金拆分为多笔发放
三、股权激励税务处理
1. 上市公司股权激励
根据财税〔2016〕101号及延续政策：
- 股票期权：行权时按工资薪金所得计税
- 限制性股票：解禁时按工资薪金所得计税
- 股票增值权：行权时按工资薪金所得计税
- 优惠税率：可选择在不超过12个月内分期缴税
2. 非上市公司股权激励
- 递延纳税：符合条件的非上市公司股权激励可递延至转让时纳税
- 适用税率：按20%税率（财产转让所得）
- 条件：
- 属于境内居民企业的股权激励计划
- 激励标的为本公司股权
- 激励对象为技术骨干和高级管理人员
- 持有期限不少于3年
3. 境外上市公司股权激励
- 计税时点：行权/解禁时
- 税基：行权价与市场价差额
- 汇率：按行权日汇率折算
四、递延薪酬安排
1. 企业年金
- 单位缴费：不超过职工工资总额的8%
- 个人缴费：不超过本人缴费工资的4%
- 税务处理：个人缴费部分在不超过本人缴费工资计税基数4%标准内的部分，暂从个人当期应纳税所得额中扣除
2. 职业年金
- 适用范围：机关事业单位
- 单位缴费：工资总额的8%
- 个人缴费：本人缴费工资的4%
3. 商业健康保险
- 扣除限额：200元/月（2,400元/年）
- 适用产品：符合规定的商业健康保险产品
五、跨境高管税务考量
1. 税收居民身份
- 183天规则：在中国境内居住满183天为税收居民
- 六年规则：连续六年每年居住满183天，全球征税
- 协定待遇：可申请税收协定待遇
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 · 265 lines · 48 tokens per session scan A f7daf9302486
executive-compensation-tax is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 48 tokens to every session and 2,790 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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