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 vivy-yi/finance-skills --skill it-declaration-prepgit clone --depth 1 https://github.com/vivy-yi/finance-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/vivy-yi/finance-skills/it-declaration-prep)<a href="https://agentmods.dev/skills/vivy-yi/finance-skills/it-declaration-prep"><img src="https://agentmods.dev/badge/skills/vivy-yi/finance-skills/it-declaration-prep/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/vivy-yi/finance-skills/it-declaration-prep"><img src="https://agentmods.dev/badge/skills/vivy-yi/finance-skills/it-declaration-prep.svg" alt="Reviewed on agentmods" width="80" height="20"></a>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 | $0.00125 | $0.02594 |
| Opus 5 | $0.00063 | $0.01297 |
| Sonnet 5 | $0.00025 | $0.00519 |
| Haiku 4.5 | $0.00013 | $0.00259 |
Grade A, and why
it-declaration-prep 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 8d 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 — 267 lines — stays where its author put it; the contents beside it link to each section on GitHub.
加载上下文
首次使用时： 读取 ../../CLAUDE.md 获取场景级配置（企业所得税税率/高新技术企业/小型微利企业/研发费用加计扣除）。
/it-declaration-prep — 企业所得税申报准备
Examples
→ 示例：用户说"企业所得税季报截止了，帮我检查一下申报数据是否准确"，系统应调用本技能，执行所得税申报数据复核。
→ 示例：用户说"帮我们审一下研发费用加计扣除的金额对不对"，系统应调用本技能，验证研发费用加计扣除金额。
→ 示例：用户说"有笔投资收益需要计入应税收入，帮我确认一下金额"，系统应调用本技能，确认投资收益应税金额。
会计利润与税法收入的差异
会计利润（财务报表）≠ 应纳税所得额（税法口径）
常见差异类型：
收入类差异：
- 不征税收入（财政补贴/减免税款）：会计入利润，税法不征税
- 免税收入（国债利息/居民企业股息）：会计入利润，税法免税
- 视同销售收入（自产产品用于职工福利）：会计不确认收入，税法须确认
费用类差异（不可扣除）：
- 超标准业务招待费（实际 60% vs 限额 0.5%）
- 超标准广告费（实际 vs 收入 15% 限额）
- 行政罚款/税收滞纳金：会计入费用，税法不可扣
- 超标准社保/公积金：不可扣
资产类差异：
- 固定资产加速折旧（税法加速折旧 vs 会计直线折旧）
- 资产减值准备（会计计提准备，税法不可扣）
- 无形资产研发费用资本化（会计资本化，税法可加计扣除）
第一步：获取财务数据
从 [ERP] 获取利润表数据：
营业收入：
→ 主营业务收入 + 其他业务收入
营业成本：
→ 主营业务成本 + 其他业务成本
期间费用：
→ 销售费用（明细）
→ 管理费用（明细）
→ 财务费用（利息收入/支出）
营业外收入/支出：
→ 政府补助
→ 营业外支出（罚款/捐赠等）
利润总额：
→ 营业利润 + 营业外收入 - 营业外支出
季度预缴特殊规则：
季度预缴按"实际利润额"计算：
实际利润额 = 利润总额 - 不征税收入 - 免税收入 ± 税收优惠项目
注：季度预缴可以享受研发费用加计扣除（须填报附表）
注：季度预缴不调整永久性差异（年度汇算时统一调整）
第二步：识别须调整事项
常见调整项
必须调减（减少应纳税所得额）：
| 调整项 | 调减金额 | 依据 |
|---|---|---|
| 国债利息收入 | [XX万] | 《企业所得税法》第 26 条 |
| 居民企业股息红利 | [XX万] | 《企业所得税法》第 26 条 |
| 研发费用加计扣除（季度预缴可填） | [XX万] | 《企业所得税法》及配套文件 |
| 高新技术企业优惠税率（季度预缴按 15% 计） | [XX万] | 高新技术企业证书 |
必须调增（增加应纳税所得额）：
| 调整项 | 调增金额 | 依据 |
|---|---|---|
| 超标准业务招待费 | [XX万] | 收入×0.5% vs 实际60%熟低 |
| 超标准广告费 | [XX万] | 收入×15% 限额 |
| 行政罚款/滞纳金 | [XX万] | 《企业所得税法》第 10 条 |
| 资产减值准备 | [XX万] | 会计计提，税法不可扣 |
| 赞助支出 | [XX万] | 《企业所得税法》第 10 条 |
年度汇算特有调整（季度预缴不调整）：
| 调整项 | 调整方向 | 说明 |
|---|---|---|
| 固定资产加速折旧 | 调减 | 税法加速 vs 会计直线 |
| 无形资产研发费用资本化 | 调减 | 资本化部分加计扣除 |
| 以前年度亏损 | 调减 | 可用税前利润弥补亏损（5 年内） |
第三步：计算应纳税所得额
季度预缴：
实际利润额 = 利润总额 - 不征税收入 - 免税收入 ± 税收优惠
应纳税所得额 = 实际利润额（附表有优惠则填表调整）
应纳税额 = 应纳税所得额 × 税率（25%/15%/20%）
年度汇算：
应纳税所得额 = 利润总额
± 收入调整（不征税/免税）
± 费用调整（超标准/不可扣）
± 资产调整（加速折旧/准备）
- 弥补以前年度亏损（5 年内）
应纳税额 = 应纳税所得额 × 税率
优惠计算：
高新技术企业：应纳税额 × 25% = 应纳税额（15% 优惠后）
小型微利企业：分段计算实际税负（约 5%/10%/25%）
研发费用加计扣除：按 100%/120%/200% 加计扣除
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.
- 8d ago First seen · 267 lines · 125 tokens per session scan A 47c2dc679765
it-declaration-prep is a skill published in the GitHub repository vivy-yi/finance-skills (29 stars, last pushed 2mo ago), licensed MIT. It adds 125 tokens to every session and 2,594 once invoked, about $0.0006 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 2026-09-03.
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