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 ma-tax-due-diligencegit 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/ma-tax-due-diligence)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/ma-tax-due-diligence"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/ma-tax-due-diligence/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/ma-tax-due-diligence"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/ma-tax-due-diligence.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 | $0.00058 | $0.02566 |
| Opus 5 | $0.00029 | $0.01283 |
| Sonnet 5 | $0.00012 | $0.00513 |
| Haiku 4.5 | $0.00006 | $0.00257 |
Grade A, and why
ma-tax-due-diligence 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 — 237 lines — stays where its author put it; the contents beside it link to each section on GitHub.
并购税务尽职调查
When To Use
- 企业拟进行股权收购或资产收购
- 需要评估目标公司的税务风险敞口
- 股权交易中需要确认历史税务责任的承担
- 资产交易中需要评估资产转让的税务成本
- 需要评估目标公司现有税收优惠的延续性
- 跨境并购涉及的预提税和税收协定适用
Tools
read— 读取目标公司财务报表、纳税申报表、税务审计报告grep— 搜索关联交易、税收优惠、税务处罚记录bash— 计算税务风险敞口、补税及滞纳金估算webfetch— 查询目标公司公开税务信息、行业税务特征
Framework
法律依据
| 法规 | 核心条款 |
|---|---|
| 《企业所得税法》 | 第10条 不得扣除项目；第41-48条 特别纳税调整 |
| 《税收征收管理法》 | 第48条 合并分立的纳税义务承继；第50条 欠税追缴 |
| 《股权转让所得个人所得税管理办法》（国税公告2014年第67号） | 股权转让税务处理 |
| 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 | 企业重组管理办法 |
| 国家税务总局公告2015年第48号 | 企业重组申报管理办法 |
| OECD Transfer Pricing Guidelines (2022) | Chapter IX: Transfer Pricing Aspects of Business Restructurings |
尽职调查范围
一、历史税务合规性
- 近3-5年纳税申报完整性
- 税款缴纳及时性（是否有欠税、滞纳金）
- 税务稽查/评估历史及结论
- 纳税信用等级
- 发票管理合规性
二、税务风险敞口
- 未入账的纳税义务
- 关联交易转让定价风险
- 股权代持、隐名股东的税务问题
- 历史偷逃税行为
- 税收优惠不合规享受
三、税收优惠延续性
- 高新技术企业资格是否可延续
- 研发费用加计扣除的连续性
- 区域性优惠在股权/资产变更后的适用
- 特殊资质（如软件企业）的延续条件
四、股权收购 vs 资产收购税务分析
股权收购：
- 买方承担目标公司历史税务风险（隐性负债）
- 个人股东按20%缴纳股权转让个税
- 企业股东按25%缴纳企业所得税
- 可适用特殊性税务处理（递延纳税）
- 增值税：股权转让不征增值税
资产收购：
- 买方不承担卖方历史税务风险
- 卖方资产转让涉及增值税、土地增值税、企业所得税
- 买方可按公允价值重新确定资产计税基础
- 可适用特殊性税务处理（递延纳税）
- 印花税：产权转移书据0.05%
特殊性税务处理条件（财税〔2009〕59号）
- 股权收购：收购比例 ≥ 50%，股权支付比例 ≥ 85%
- 资产收购：资产比例 ≥ 50%，股权支付比例 ≥ 85%
- 合理商业目的
- 12个月内不改变被收购企业实质性经营活动
- 12个月内不转让所取得的股权支付
Workflow
- 范围界定：明确尽调范围、时间跨度、重点关注领域
- 资料收集：获取目标公司税务登记、申报表、完税凭证、税务文书
- 合规审查：逐项检查历史纳税申报的准确性和完整性
- 风险识别：识别潜在税务风险并量化敞口金额
- 优惠评估：评估现有税收优惠的合规性和延续性
- 交易结构分析：比较不同交易方式的税务成本
- 报告出具：汇总发现并出具尽调报告
Output Format
# 税务尽职调查报告
## 一、项目概况
- 收购方：
- 目标公司：
- 交易类型：股权收购 / 资产收购
- 交易对价：
- 尽调期间：
## 二、目标公司基本信息
- 纳税人识别号：
- 注册地：
- 纳税人类型：
- 纳税信用等级：
- 税种认定：
## 三、历史税务合规性
### 3.1 纳税申报情况
| 税种 | 期间 | 应纳税额 | 已纳税额 | 差额 | 备注 |
|------|------|---------|---------|------|------|
| | | | | | |
### 3.2 税务处罚/稽查记录
| 时间 | 处罚类型 | 涉及税种 | 金额 | 处理结果 |
|------|---------|---------|------|---------|
| | | | | |
## 四、税务风险敞口
| 序号 | 风险事项 | 涉及税种 | 估算金额 | 发生概率 | 影响程度 |
|------|---------|---------|---------|---------|---------|
| 1 | | | | 高/中/低 | 高/中/低 |
**风险敞口总计**：[金额]
## 五、税收优惠延续性
| 优惠项目 | 当前状态 | 延续条件 | 延续风险 | 建议 |
|---------|---------|---------|---------|------|
| 高新技术企业 | | | | |
| 研发加计扣除 | | | | |
| 其他优惠 | | | | |
## 六、交易结构税务分析
### 方案一：股权收购
| 税种 | 纳税人 | 税率 | 估算税额 |
|------|--------|------|---------|
| 企业所得税/个税 | 卖方 | 25%/20% | |
| 印花税 | 双方 | 0.05% | |
| **合计** | | | |
### 方案二：资产收购
| 税种 | 纳税人 | 税率 | 估算税额 |
|------|--------|------|---------|
| 增值税 | 卖方 | | |
| 土地增值税 | 卖方 | | |
| 企业所得税 | 卖方 | 25% | |
| 契税 | 买方 | 3-5% | |
| 印花税 | 双方 | 0.05% | |
| **合计** | | | |
### 方案三：特殊性税务处理
- 是否满足条件：
- 递延税额：
- 适用条件分析：
## 七、购买价格调整建议
- 税务风险敞口金额：
- 建议价格调整：
- 调整后价格：
## 八、交割后税务整合建议
1. 纳税人类型变更：
2. 税收优惠重新认定：
3. 关联交易定价调整：
4. 税务管理系统对接：
## 九、免责声明
What ships with it
2 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.
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 · 237 lines · 58 tokens per session scan A b20e8d067481
ma-tax-due-diligence is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 58 tokens to every session and 2,566 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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