tax-risk-assessment

tax-risk-assessment is a skill for Claude Code from vivy-yi/finance-skills. It costs 104 tokens per session (2,062 once invoked), scanned A, original, MIT.

A tax-risk self-check workflow that reviews warnings from China’s Golden Tax System, invoices, tax returns, and outside notices. It produces a list of risks with suggested corrective actions.

In plain words
What is it for?
It helps review tax-rate warnings, input and output invoice mismatches, abnormal invoices, filing anomalies, tax-credit changes, and investigation or inquiry notices.
Why use it?
Tax-system warnings and unusual relationships between sales, purchases, invoices, and reported figures can signal errors or compliance problems. This helps verify the cause and prioritize follow-up.

Skill for Claude Code

Written for Claude Code: argument-hint in frontmatter. Also seen: mentions CLAUDE.md.

Good fit It helps review tax-rate warnings, input and output invoice mismatches, abnormal invoices, filing anomalies, tax-credit changes, and investigation or inquiry notices.

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Install with agentmods
npx agentmods add skills/vivy-yi/finance-skills/tax-risk-assessment
Install

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.

Any agent
npx skills add vivy-yi/finance-skills --skill tax-risk-assessment
Clone the repo
git clone --depth 1 https://github.com/vivy-yi/finance-skills

Made for: Claude Code.

Wrote 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.

agentmods badge for tax-risk-assessment

README.md
[![agentmods](https://agentmods.dev/badge/skills/vivy-yi/finance-skills/tax-risk-assessment/github.svg)](https://agentmods.dev/skills/vivy-yi/finance-skills/tax-risk-assessment)
Your own site
<a href="https://agentmods.dev/skills/vivy-yi/finance-skills/tax-risk-assessment"><img src="https://agentmods.dev/badge/skills/vivy-yi/finance-skills/tax-risk-assessment/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.

agentmods 80×15 button for tax-risk-assessment

Your own site · 80×15
<a href="https://agentmods.dev/skills/vivy-yi/finance-skills/tax-risk-assessment"><img src="https://agentmods.dev/badge/skills/vivy-yi/finance-skills/tax-risk-assessment.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 104 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,062 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

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.

ModelPer sessionOnce invoked
Fable 5.1 $0.00104 $0.02062
Opus 5 $0.00052 $0.01031
Sonnet 5 $0.00021 $0.00412
Haiku 4.5 $0.00010 $0.00206

Measured 9d ago against content hash ef7959ef78e8, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

tax-risk-assessment 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 9d 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.

finance-skills/skills/tax-filing/skills/tax-risk-assessment/SKILL.md · 256 lines

How it starts

The opening of the file, as written. The whole thing — 256 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(税负率参考/风险等级/升级矩阵)。


/tax-risk-assessment — 税务风险自检

Examples

→ 示例:用户说"帮我们评估一下目前的税务风险,主要关注哪些点",系统应调用本技能,执行税务风险评估。

→ 示例:用户说"新业务涉及跨境服务,帮我看看有没有新的税务风险",系统应调用本技能,评估跨境业务的税务风险。

→ 示例:用户说"税局最近查得比较严,帮我看看我们的合规性有没有问题",系统应调用本技能,评估当前税务合规性状态。

风险来源

风险来源一:金税系统预警([TAX-GOLD])
  → 系统自动监控,发现异常行为

风险来源二:申报数据异常
  → 税负率/进销项/收入成本配比异常

风险来源三:发票风险
  → 失控发票/异常凭证/虚开发票

风险来源四:外部信息
  → 协查函/举报/审计署/税务局评估通知

第一步:从金税系统获取预警

查询路径([TAX-GOLD]):

登录金税系统纳税人端
→ 风险监控 → 风险预警处理
→ 查看所有橙色预警和红色预警
→ 逐项查看预警详情

常见预警类型:

增值税预警:
  - 税负率预警:实际税负率低于行业参考值
  - 进销项异常:进项长期大于销项
  - 农产品收购发票异常:收购金额与产能不匹配
  - 旅客运输发票异常:抵扣金额与业务不匹配
  - 发票顶额开具:单张发票开具面额接近最高限

企业所得税预警:
  - 收入成本配比异常:成本占比异常高/低
  - 期间费用率异常:费用占比异常
  - 毛利率异常:与行业均值差异大

其他预警:
  - 纳税信用等级下降
  - 异常协查函

第二步:逐项核实预警

核实流程:

对每个预警项:

第一步:确认数据准确性
  → 预警数据与实际数据是否一致
  → 如不一致:预警数据可能有误

第二步:判断是否为合理商业原因
  → 有合理原因:准备书面说明
  → 无合理原因:确认为真实风险

第三步:评估风险等级
  → 红色预警:高风险,须立即处理
  → 橙色预警:中风险,须关注跟进
  → 黄色预警:低风险,持续观察

常见预警的合理原因:

税负率偏低:
  合理原因:
    - 业务季节性波动(淡旺季)
    - 存货结构变化(期初库存大/期末库存小)
    - 采购集中(集中采购导致进项多)
    - 产品结构变化(低税率产品占比增加)
    不合理原因:
    - 隐匿销售收入
    - 虚增进项税额

进项长期大于销项:
  合理原因:
    - 业务扩张期(存货储备增加)
    - 准备过节/促销(提前采购)
    不合理原因:
    - 取得虚开发票
    - 滞留票未及时认证

第三步:发票风险核查

失控发票核查:

□ 是否收到过失控发票?
□ 如收到:是否已抵扣?是否已做进项转出?
□ 如已抵扣:须向税务机关申请核实
□ 是否向供应商追索正规发票?
□ 是否保留了相关证据(合同/物流单据/付款凭证)?

异常凭证核查:

□ 是否有发票被认定为异常凭证?
□ 如有:是否在 60 日内向税务机关申请核实?
□ 异常原因是什么?能否提供证明材料?

上下游风险传导:

□ 上游供应商是否存在税务问题?
□ 如存在:须评估对我公司的影响
□ 是否须做进项转出?
□ 是否须向税务机关主动报告?

第四步:申报数据交叉检查

增值税 vs 企业所得税:

□ 增值税申报收入与所得税申报收入是否一致?
□ 差异原因是什么?(暂时性差异/永久性差异/数据错误)
□ 如差异 > 10%:须查明原因

发票数据 vs 申报数据:

□ 开票系统销项合计 vs 增值税申报表销项
□ 勾选平台进项合计 vs 增值税申报表进项
□ 如不一致:须在申报期内更正申报

第五步:生成风险报告

═══════════════════════════════════════
税务风险评估报告
评估期间:[YYYY年MM月]
评估范围:[全税种/增值税/企业所得税/个人所得税]
生成时间:[YYYY-MM-DD HH:MM]
═══════════════════════════════════════

【金税系统预警概览】

红色预警(高风险):[X] 项
橙色预警(中风险):[X] 项
黄色预警(低风险):[X] 项

【重点预警详情】

[红色预警 1]
预警类型:[税负率偏低/进销项异常/...]
触发条件:[具体描述]
涉及金额:[X万元]
核实结果:
  [ ] 误报(有合理商业原因)
  [ ] 真实风险
原因分析:[...]
整改措施:[...]
整改期限:[YYYY-MM-DD]
负责人:[姓名]

[橙色预警 1]
...

【发票风险】

失控发票:[X] 张,已抵扣 [X] 张
  → 已转出进项:[X万元]
  → 追索正规发票:[X] 张

异常凭证:[X] 张
  → 已在 60 日内申请核实:[✅/❌]

上下游风险:[描述]
影响评估:[...]

【申报数据交叉检查】

增值税 vs 所得税收入差异:[X%] [✅ 一致 / ⚠️ 有差异]
  差异原因:[...]

开票 vs 申报销项差异:[✅ 一致 / ⚠️ 有差异]
开票 vs 申报进项差异:[✅ 一致 / ⚠️ 有差异]

【整改计划】

优先级 | 风险项 | 整改措施 | 整改期限 | 负责人
--------|--------|---------|---------|--------
P0     | [风险] | [措施]   | [日期]  | [姓名]
P1     | [风险] | [措施]   | [日期]  | [姓名]
...

【纳税信用】

当前信用等级:[A级/B级/M级/C级/D级]
较上期变化:[提升/下降/无变化]
原因:[...]

═══════════════════════════════════════
整体风险等级:[🟢 低风险 / 🟡 中风险 / 🔴 高风险]
须升级至税务经理:[✅ 是 / ❌ 否]
═══════════════════════════════════════

Read the full file on GitHub · 256 lines

Changes

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.

  1. 9d ago First seen · 256 lines · 104 tokens per session scan A ef7959ef78e8

Subscribe to this mod's changes

tax-risk-assessment is a skill published in the GitHub repository vivy-yi/finance-skills (29 stars, last pushed 3mo ago), licensed MIT. It adds 104 tokens to every session and 2,062 once invoked, about $0.0005 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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