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 tax-rates-referencegit 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/tax-rates-reference)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/tax-rates-reference"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/tax-rates-reference/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/tax-rates-reference"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/tax-rates-reference.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 | $0.00061 | $0.01809 |
| Opus 5 | $0.00030 | $0.00905 |
| Sonnet 5 | $0.00012 | $0.00362 |
| Haiku 4.5 | $0.00006 | $0.00181 |
Grade A, and why
tax-rates-reference 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 13d 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 — 151 lines — stays where its author put it; the contents beside it link to each section on GitHub.
2025-2026 税率速查表
数据来源：国家税务总局、财政部、增值税法（2026.1.1施行）、相关税收公告。仅供参考，以最新文件为准。
一、增值税
一般纳税人税率
| 税率 | 适用范围 |
|---|---|
| 13% | 销售货物、加工修理修配、有形动产租赁、进口货物 |
| 9% | 交通运输、邮政、建筑、不动产租赁/销售、农产品、自来水、图书等 |
| 6% | 金融服务、现代服务（技术/咨询/广告等）、增值电信、无形资产 |
| 0% | 出口货物 |
小规模纳税人征收率（至2027年12月31日）
| 征收率 | 适用范围 |
|---|---|
| 1% | 普适征收率（3%减按1%，不含不动产相关） |
| 5% | 不动产销售/出租、转让土地使用权 |
| 1.5% | 个人出租住房 |
| 2% | 销售自己使用过的固定资产（3%减按2%） |
小规模纳税人免税政策
| 条件 | 内容 |
|---|---|
| 月销售额 ≤ 10万元 | 免征增值税（仅限普通发票） |
| 季销售额 ≤ 30万元 | 免征增值税（仅限普通发票） |
二、企业所得税
| 企业类型 | 税率 | 条件 |
|---|---|---|
| 一般企业 | 25% | |
| 小型微利企业 | 实际约5% | 所得额≤300万 + 人数≤300 + 资产≤5000万 |
| 高新技术企业 | 15% | 须取得高新认定 |
三、个人所得税
综合所得（工资/劳务报酬等）— 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 |
起征点：5,000元/月 (60,000元/年)
经营所得（个体工商户等）— 五级累进
| 级数 | 全年应纳税所得额 | 税率 | 速算扣除数 |
|---|---|---|---|
| 1 | ≤ 30,000 | 5% | 0 |
| 2 | 30,000 ~ 90,000 | 10% | 1,500 |
| 3 | 90,000 ~ 300,000 | 20% | 10,500 |
| 4 | 300,000 ~ 500,000 | 30% | 40,500 |
| 5 | > 500,000 | 35% | 65,500 |
经营所得优惠：年应纳税所得额≤200万部分→减半征收（至2027年底）
专项附加扣除
| 项目 | 每月扣除额 |
|---|---|
| 子女教育 | 2,000元/子女 |
| 继续教育 | 400元 |
| 住房贷款利息 | 1,000元 |
| 住房租金 | 800/1,100/1,500元 |
| 赡养老人 | 3,000元 |
| 婴幼儿照护 | 2,000元/子女 |
四、附加税
| 税费 | 税率 |
|---|---|
| 城市维护建设税 | 7% (市区) / 5% (县城/镇) / 1% (其他) |
| 教育费附加 | 3% |
| 地方教育附加 | 2% |
计税依据：实际缴纳的增值税 + 消费税
小规模纳税人优惠：减半征收（至2027年底）
五、印花税
| 税目 | 税率 | 计税依据 |
|---|---|---|
| 借款合同 | 0.05‰ | 借款金额 |
| 买卖合同 | 0.3‰ | 价款（不含税） |
| 承揽/建设工程/运输/技术合同 | 0.3‰ | 报酬/价款 |
| 租赁/保管/仓储/财产保险合同 | 1‰ | 租金/费用 |
| 产权转移书据 | 0.5‰ | 转让价款 |
| 营业账簿 | 0.25‰ | 实收资本+资本公积合计 |
| 证券交易 | 0.5‰ (仅卖方) | 成交金额 |
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.
- 13d ago First seen · 151 lines · 61 tokens per session scan A 1d501db8285f
tax-rates-reference is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 61 tokens to every session and 1,809 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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