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© 2026 OpenAccountants. The free accounting and tax plugin for your AI.

OpenAccountants is a trading name of Glimpse Ltd, a company registered in Malta. We do accounting and tax work for business owners under a separate written engagement. We are not a US CPA firm and do not perform audits; US returns are signed by a US CPA or enrolled agent named in your engagement. Our free skills and automated outputs are general reference material; using them does not create an engagement or submit a filing.

China

Accounting and tax skills

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6 skills

Freelance Intake in China

ChinaIncome TaxTax year 2025

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.

Not yet approved

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Stamp Tax in China

ChinaIncome TaxTax year 2026

使用本技能处理一切与中国印花税相关的问题。触发短语包括“中国印花税”、“印花税法 2022”、“合同印花税”、“证券交易印花税”、“权证许可证印花税”、“产权转移书据印花税”、“营业账簿印花税”、“印花税申报”、“印花税税目税率表”、“按次申报印花税”、“按期申报印花税”、“涉外合同印花税”、“借款合同印花税”、“技术合同印花税”、“租赁合同印花税”。亦在英文短语出现时触发:“China stamp tax”、“China stamp duty”、“China stamp tax law 2022”、“PRC stamp duty”。涵盖范围包括《中华人民共和国印花税法》(2022年7月1日施行)下的13类合同税率、5项产权转移书据、营业账簿、证券交易印花税、计税依据、申报周期(按次/按期)、电子税务局申报流程、计算实例及小微企业优惠政策。在处理任何中国印花税工作之前,务必先阅读本技能。

Not yet approved

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Return Assembly in China

ChinaIncome TaxTax year 2025

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。

Not yet approved

Built from the law

China Pit

ChinaIncome TaxTax year 2025

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.

Not yet approved

Built from the law

Corporate Tax in China

ChinaIncome TaxTax year 2026

当被问及中国企业所得税(CIT)相关事宜时使用本技能。触发关键词包括:"中国企业所得税"、"CIT 25%"、"小型微利企业"、"高新技术企业 15%"、"研发费用加计扣除 200%"、"年度汇算清缴企业所得税"、"季度预缴企业所得税"、"海南自贸港 15%"、"横琴粤澳 15%"、"非居民企业预提所得税"、"支柱二 全球最低税"。覆盖《中华人民共和国企业所得税法》25%标准税率、小型微利企业优惠(应纳税所得额≤300万元部分实际税负5%)、高新技术企业15%税率、技术先进型服务企业15%、研发费用加计扣除(一般及制造业100%加计、集成电路与工业母机120%加计)、区域性税率优惠(海南、横琴、前海、上海临港、西部大开发)、非居民企业预提所得税、反避税与转让定价、季度预缴与5月31日前年度汇算清缴。Trigger also on: "China CIT", "China corporate income tax", "small low-profit enterprise China", "HNTE 15%", "R&D super deduction", "advanced technology service enterprise", "Hainan Free Trade Port 15%", "Hengqin 15%", "China withholding tax", "China Pillar Two GloBE". 不在范围:个人所得税(见 china-pit)、增值税(见 cn-vat)、消费税、关税、契税、印花税、土地增值税、银行/保险/石油/采矿特殊行业、合并纳税、信托与合伙企业穿透、税收居民身份认定争议。在处理任何中国企业所得税事项前,必须先阅读本技能。

Not yet approved

Built from the law

Iit in China

ChinaIncome TaxTax year 2026

在处理任何中国个人所得税(IIT)事项之前,必须先阅读本技能。本技能适用于中国税务居民个人和非居民个人的个人所得税申报、计算与审核工作,包括综合所得(工资薪金、劳务报酬、稿酬、特许权使用费)的累计预扣预缴与年度汇算清缴,经营所得的五级累进计税,专项附加扣除(子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护),居民判定(183天规则),境外所得抵免,股权激励与全年一次性奖金单独计税过渡政策,以及通过个税APP、自然人电子税务局、单位代扣代缴等方式完成 3月1日至6月30日 综合所得年度汇算清缴的全过程。

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Built from the law