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 kylin985ti/china-accounting-skills --skill individual-taxgit clone --depth 1 https://github.com/kylin985ti/china-accounting-skillsWrote 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/kylin985ti/china-accounting-skills/individual-tax)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/individual-tax"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/individual-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/kylin985ti/china-accounting-skills/individual-tax"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/individual-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 | $0.00062 | $0.02101 |
| Opus 5 | $0.00031 | $0.01051 |
| Sonnet 5 | $0.00012 | $0.00420 |
| Haiku 4.5 | $0.00006 | $0.00210 |
Grade A, and why
individual-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 — 183 lines — stays where its author put it; the contents beside it link to each section on GitHub.
个人所得税
概述
中国的个人所得税分为综合所得（工资薪金/劳务报酬等）和经营所得（个体工商户/个人独资企业等）两大类。小企业常见的场景包括：给自己发工资、给员工发工资、个体工商户经营所得申报。
一、综合所得（工资/劳务报酬）
税率表（七级累进）
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | ≤ 36,000 | 3% | 0 |
| 2 | 36,000 ~ 144,000 | 10% | 2,520 |
| 3 | 144,000 ~ 300,000 | 20% | 16,920 |
| 4 | 300,000 ~ 420,000 | 25% | 31,920 |
| 5 | 420,000 ~ 660,000 | 30% | 52,920 |
| 6 | 660,000 ~ 960,000 | 35% | 85,920 |
| 7 | > 960,000 | 45% | 181,920 |
计算公式
应纳税所得额 = 累计收入 - 累计减除费用(5000/月) - 累计专项扣除 - 累计专项附加扣除
应纳税额 = 应纳税所得额 × 税率 - 速算扣除数 - 累计已缴税额
专项附加扣除（2025年标准）
| 扣除项目 | 标准 | 说明 |
|---|---|---|
| 子女教育 | 2,000元/月/子女 | 3岁到博士 |
| 继续教育 | 400元/月 | 学历教育期间 |
| 大病医疗 | 年度限额80,000元 | 医保目录内自付部分 |
| 住房贷款利息 | 1,000元/月 | 首套房，最长240个月 |
| 住房租金 | 800/1,100/1,500元/月 | 按城市级别 |
| 赡养老人 | 3,000元/月 | 年满60岁父母 |
| 婴幼儿照护 | 2,000元/月/子女 | 3岁以下 |
社保公积金（以北京为例）
| 项目 | 单位比例 | 个人比例 |
|---|---|---|
| 养老保险 | 16% | 8% |
| 医疗保险 | 9%+3元 | 2%+3元 |
| 失业保险 | 0.5% | 0.5% |
| 工伤保险 | 0.2%-1.9% | — |
| 生育保险 | 已并入医保 | — |
| 住房公积金 | 5%-12% | 5%-12% |
工资计算完整示例
📋 工资个税计算 — 2026年5月
════════════════════════════════════
基本信息：
月薪： 20,000.00
社保基数： 20,000.00
公积金比例： 12%
扣除项：
社保个人缴纳： 2,100.00
养老(8%) 1,600 + 医疗(2%) 400 + 失业(0.5%) 100
公积金个人缴纳： 2,400.00 (12%)
专项附加扣除： 3,000.00
子女教育 2,000 + 赡养老人 1,000(兄弟分摊)
基本减除费用： 5,000.00
扣除合计： 12,500.00
────────────────────────────────────
应纳税所得额： 7,500.00
= 20,000 - 12,500
累计应纳税所得额（1-5月）： 37,500.00
适用税率： 10%
累计应纳税额： 1,230.00
= 37,500 × 10% - 2,520
累计已预缴（1-4月）： 984.00
本月应扣缴： 246.00
────────────────────────────────────
实发工资： 15,254.00
= 20,000 - 2,100 - 2,400 - 246
════════════════════════════════════
二、经营所得（个体工商户/个人独资企业）
税率表（五级累进）
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 · 62 tokens per session scan A bb0a833d0931
individual-tax is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 62 tokens to every session and 2,101 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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