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 post-merger-tax-integrationgit 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/post-merger-tax-integration)<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/post-merger-tax-integration"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/post-merger-tax-integration/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/post-merger-tax-integration"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/post-merger-tax-integration.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 | $0.00049 | $0.02140 |
| Opus 5 | $0.00024 | $0.01070 |
| Sonnet 5 | $0.00010 | $0.00428 |
| Haiku 4.5 | $0.00005 | $0.00214 |
Grade A, and why
post-merger-tax-integration 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 — 183 lines — stays where its author put it; the contents beside it link to each section on GitHub.
并购后税务整合
When To Use
- 完成并购交易后需要进行税务整合
- 目标公司存在未弥补亏损需要规划利用
- 需要调整集团税务架构以实现协同效应
- 并购后业务重组涉及税务优化
- 需要评估并购交易的税务协同价值
Tools
- 税务尽职调查报告
- 集团组织架构图
- 目标公司历年纳税申报表
- 并购交易协议及对价分配方案
- 关联交易台账
Framework
一、税务协同效应识别
- 间接抵免协同：根据《企业所得税法》第24条，居民企业从其直接或间接持有20%以上股份的外国企业取得的股息红利，可抵免境外已纳税款
- 增值税进项税额整合：并购后统一管理进项税额，优化增值税链条
- 亏损结转利用：被合并企业亏损在满足条件时可由合并企业承继
- 关联交易定价优化：整合后重新规划集团内部转移定价策略
二、亏损结转利用（中国EIT法）
根据《财政部 税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔2009〕59号）：
- 一般性税务处理：被合并企业亏损不得结转至合并企业
- 特殊性税务处理：合并企业可弥补被合并企业亏损，但有限额限制
- 可弥补亏损额 = 被合并企业净资产公允价值 × 截至合并业务发生当年年末国家发行的最长期限的国债利率
- 适用条件：
- 股权支付比例不低于85%
- 合理商业目的
- 12个月内不改变被合并企业原有实质性经营活动
三、集团税务架构调整
- 控股架构优化：评估是否需要调整持股层级以适用间接抵免
- 功能定位调整：根据并购后业务整合情况，重新确定各实体的功能风险定位
- 资产/负债转移：评估资产划转的税务成本，选择最优方案（划转/转让/出资）
- 区域优惠利用：评估是否可通过注册地迁移享受区域税收优惠
四、国际标准参考
- OECD Transfer Pricing Guidelines Chapter I-III：关联交易定价基本原则
- OECD Model Tax Convention Article 9：关联企业利润调整
- UN Tax Convention：发展中国家间税收协调
Workflow
- 收集并购交易文件及目标公司税务资料
- 分析目标公司税务状况（亏损、优惠、风险）
- 识别可实现的税务协同效应
- 设计集团税务架构调整方案
- 测算亏损结转利用的税务效益
- 制定关联交易定价调整策略
- 编制整合时间表及责任分工
- 输出完整的税务整合方案
Output Format
# 并购后税务整合方案
## 一、项目概述
- 并购交易概况
- 整合目标与范围
- 预期税务协同效益
## 二、税务现状分析
### 2.1 并购方税务状况
### 2.2 目标公司税务状况
### 2.3 税务风险识别
## 三、亏损结转利用方案
### 3.1 亏损情况汇总
### 3.2 税务处理方式选择（一般性/特殊性）
### 3.3 可弥补亏损额测算
### 3.4 实施步骤
## 四、集团税务架构调整
### 4.1 现有架构分析
### 4.2 优化后架构设计
### 4.3 调整路径及税务成本
## 五、关联交易定价优化
### 5.1 现行定价政策评估
### 5.2 优化方案
### 5.3 合规性分析
## 六、实施计划
### 6.1 时间表
### 6.2 责任分工
### 6.3 风险防控措施
## 七、预期效益测算
Diagnostic Questions
- 并购交易是否适用特殊性税务处理？
- 目标公司是否存在未弥补亏损？亏损金额及到期时间？
- 并购后集团控股架构是否需要调整？
- 是否存在跨境关联交易需要重新定价？
- 目标公司是否享受税收优惠？优惠是否可延续？
- 是否涉及资产划转或股权划转？
Verification
- 核实亏损结转的法律依据及限额计算
- 验证特殊性税务处理的适用条件
- 确认架构调整的税务成本测算
- 审核关联交易定价的合规性
- 评估方案实施的可行性
Saving
- 保存路径：
projects/{project-name}/post-merger-tax-integration/ - 文件命名：
integration-plan-{date}.md - 关联文件：税务尽职调查报告、交易协议、组织架构图
Capability Upgrade
Mode Selection
- Quick: 根据交易背景输出并购后税务整合重点清单。
- Standard: 输出亏损利用、税务架构、转让定价、税务协同和实施计划。
- Deep: 结合交易协议、税务尽调、SPA 条款、交割清单和目标公司历史申报，形成 100 天税务整合方案和协同追踪机制。
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 · 183 lines · 49 tokens per session scan A 124934964f92
post-merger-tax-integration is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 49 tokens to every session and 2,140 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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