5 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
China stamp tax under the Stamp Tax Law in force since July 2022: which contracts, transfer documents, account books and share trades are taxed, the rate table, the halved securities rate, the tax base rules, exemptions and the small-business halving, and quarterly, annual or per-occurrence filing through the e-tax bureau.
本技能用于汇总组装中国税务申报与年度汇算清缴的最终复核包。 触发短语包括："中国税务报表汇总"、"年度汇算清缴"、"企业所得税年度申报"、 "个税综合所得汇算"、"电子税务局提交"、"国家税务总局 申报"、 "China tax return assembly"、"China annual reconciliation"、 "China CIT annual filing"、"China year-end tax"。 这是终稿汇总（capstone）技能，统一整合 cn-iit、cn-corporate-tax、cn-vat、 cn-fapiao-einvoice、cn-social-insurance、cn-withholding、cn-stamp-tax、 cn-formation 等上游技能的输出，产生一份完整的复核包：工作底稿、税额汇总、 对账明细、复核简报、纳税人最终动作清单。本技能不重新计算任何税额， 仅做汇总、对账、复核与提交准备。**完成中国税务申报工作时务必最后阅读本技能。**
ALWAYS USE THIS SKILL when a user asks for help with Chinese tax compliance AND mentions freelancing, self-employment, software developer, contractor, individual industrial commercial household (个体工商户), limited liability company (有限公司), or WFOE in China. Trigger phrases (mixed Chinese + English) "中国个税年度汇算", "中国 SME 税务", "上海公司报税", "深圳 freelancer 税务", "WFOE 报税", "金税四期 合规", "个体工商户经营所得", "China tax filing", "China freelance tax", "China comprehensive income annual reconciliation", "WFOE annual return". REQUIRED entry point — downstream cn-iit, cn-corporate-tax, cn-vat, cn-fapiao-einvoice, cn-social-insurance, cn-withholding, cn-stamp-tax, cn-formation, cn-return-assembly. ALWAYS-read closer in Chinese 在开始任何中国税务工作流前必须先阅读本技能.
China Enterprise Income Tax (企业所得税) for tax year 2026: the standard rate, the small low-profit enterprise relief and its all-or-nothing size tests, HNTE and western-region and Hainan preferential rates, the R&D super-deduction, loss carry-forward, capped deductions, withholding on non-residents, quarterly prepayment and the annual settlement. Use for preparing or reviewing China CIT work.
Use this skill whenever asked to prepare, review, or classify transactions for China Personal Income Tax (个人所得税 / IIT), annual comprehensive income settlement (汇算清缴), or advise on Chinese tax brackets and special deductions. Trigger on phrases like "个人所得税", "IIT China", "综合所得", "汇算清缴", "专项附加扣除", "China income tax", or any PRC personal tax request. ALWAYS read this skill before touching any China PIT work.