Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (corporate income tax rate/high-tech enterprise/small low-profit enterprise/R&D expense super deduction).
/it-declaration-prep — Corporate income tax filing preparation
Examples
→ Example: The user says "The corporate income tax quarterly filing deadline has passed, help me check whether the filing data is accurate." The system should invoke this skill to perform a review of the income tax filing data.
→ Example: The user says "Help us review whether the R&D expense super deduction amount is correct." The system should invoke this skill to verify the R&D expense super deduction amount.
→ Example: The user says "There is an investment income that needs to be included in taxable income, help me confirm the amount." The system should invoke this skill to confirm the taxable amount of investment income.
Differences between accounting profit and tax-law income
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）
Step 1: Obtain financial data
Obtain income statement data from [ERP]:
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
Special rules for quarterly prepayment:
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）
Step 2: Identify items requiring adjustment
Common adjustment items
Must be reduced (reduce taxable income):
| Adjustment item | Reduction amount | Basis |
|---|---|---|
| Interest income from government bonds | [XX ten thousand] | Article 26 of the Enterprise Income Tax Law |
| Dividends from resident enterprises | [XX ten thousand] | Article 26 of the Enterprise Income Tax Law |
| R&D expense super deduction (can be entered in quarterly prepayment) | [XX ten thousand] | Enterprise Income Tax Law and supporting documents |
| Preferential tax rate for high-tech enterprises (calculated at 15% for quarterly prepayment) | [XX ten thousand] | High-tech enterprise certificate |
Must be increased (increase taxable income):
| Adjustment item | Increase amount | Basis |
|---|---|---|
| Business entertainment expenses exceeding the standard | [XX ten thousand] | Revenue × 0.5% vs. actual 60%, whichever is lower |
| Advertising expenses exceeding the standard | [XX ten thousand] | Revenue × 15% limit |
| Administrative fines/late fees | [XX ten thousand] | Article 10 of the Enterprise Income Tax Law |
| Asset impairment provisions | [XX ten thousand] | Accounted for, not deductible under tax law |
| Sponsorship expenditures | [XX ten thousand] | Article 10 of the Enterprise Income Tax Law |
Adjustments specific to annual settlement (not adjusted in quarterly prepayment):
| Adjustment item | Adjustment direction | Description |
|---|---|---|
| Accelerated depreciation of fixed assets | Reduce | Tax-law accelerated vs. accounting straight-line |
| Capitalization of intangible asset R&D expenses | Reduce | Capitalized portion super-deduction |
| Losses from prior years | Reduction | Can be offset against losses using pre-tax profits (within 5 years) |
Step 3: Calculate taxable income
Quarterly prepayment:
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%）
Annual settlement:
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
Step 4: Verify tax incentive eligibility
High-tech enterprise:
□ 证书是否在有效期内（3 年）
□ 季度预缴时税率是否已按 15% 计算
□ 高新收入占比是否 ≥ 60%（年收入 5000 万以下企业）
□ 研发费用占比是否达标（年收入 2 亿以下 ≥ 5%，以上 ≥ 3%）
R&D expense super-deduction:
□ 研发项目是否在科技部门备案
□ 研发费用是否单独设置明细账核算
□ 研发人员是否真实参与（考勤/工时记录）
□ 哪些费用可以加计扣除（人员/材料/折旧/委托研发等）
□ 制造业企业按 100% 加计扣除，其他企业 100%（2023年后统一）
Small low-profit enterprise:
条件（须同时满足）：
□ 年应税所得额 ≤ 300 万元
□ 从业人数 ≤ 300 人
□ 资产总额 ≤ 5000 万元
优惠计算（三档）：
≤ 100 万：实际税负 5%
100-300 万：实际税负 10%
> 300 万：不享受优惠，按 25% 计
Step 5: Generate filing data
═══════════════════════════════════════
企业所得税申报数据
纳税人：[公司名称]
纳税人识别号：[税号]
申报类型：[季度预缴/年度汇算]
申报期间：[YYYY年第X季度/YYYY年度]
生成时间：[YYYY-MM-DD HH:MM]
═══════════════════════════════════════
【利润表数据】
营业收入：[X,XXX万]
营业成本：[X,XXX万]
期间费用：[X,XXX万]（销售 [XXX万] / 管理 [XXX万] / 财务 [XXX万]）
营业利润：[XXX万]
营业外收入：[XX万]
营业外支出：[XX万]
利润总额：[XXX万]
【季度预缴专用】实际利润额计算：
利润总额：[XXX万]
减：不征税收入：[XX万]
减：免税收入：[XX万]
加/减：税收优惠调整：[XX万]
等于：实际利润额：[XXX万]
【年度汇算专用】应纳税所得额计算：
利润总额：[XXX万]
收入调整（调减）：[XX万]
- 国债利息：[XX万]
- 居民企业股息：[XX万]
收入调整（调增）：[XX万]
费用调整（调增）：[XX万]
- 超标准招待费：[XX万]
- 超标准广告费：[XX万]
- 行政罚款：[XX万]
资产调整：[XX万]
- 加速折旧：[XX万]
- 减值准备：[XX万]
减：弥补以前年度亏损：[XX万]
等于：应纳税所得额：[XXX万]
【税率及优惠】
适用税率：[25%/15%/20%]
高新企业优惠：[✅ 是 / ❌ 否]
小型微利企业：[✅ 是 / ❌ 否]
研发费用加计扣除：[✅ 是 / ❌ 否] — 金额 [XX万]
【应纳税额计算】
应纳税额 = 应纳税所得额 × 税率：[XXX万 × X% = XX万]
减：减免税额：[XX万]
减：已预缴税额：[XX万]
等于：应补（退）税额：[XX万]
═══════════════════════════════════════
申报数据状态：[✅ 可申报 / ⚠️ 需核实 / 🔴 暂停申报]
优惠资格核查：
[ ] 高新企业证书有效
[ ] 小型微利条件符合
[ ] 研发费用归集合规
═══════════════════════════════════════
Upgrade trigger conditions
- Amount of tax to be paid > [fill in: e.g., 200,000 yuan]
- Enjoys high-tech enterprise incentives but certificate is about to expire (< 6 months)
- R&D expense super-deduction aggregation is non-compliant (no detailed ledger/no timesheet records)
- Abnormal effective tax rate (< 2% or > 8%)
- Losses for 3 consecutive years with no reasonable cause
- Large amount of related-party transactions, related-party filing required
Finance Skills — it-declaration-prep atomic skill