Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (filing calendar/tax rates/preferences/escalation matrix).
/tax-filing-master — Comprehensive Tax Filing Execution
Filing Calendar (execution order fixed by month)
每月固定申报顺序（次月 1-15 日）：
Day 1-2：获取上月数据
→ [INV] 开票系统：销项发票数据
→ [TAX-VAT] 勾选平台：进项发票数据
→ [ERP] 总账：应交税费科目余额
→ [HR] 薪酬系统：工资/社保数据
Day 3-5: VAT filing preparation → Execute vat-declaration-prep → Three-party data verification → Filable after confirmation
Day 6-8: Filing of other tax types → Individual income tax withholding and remittance ([HR] push) → Surcharges (along with VAT) → Social security and housing fund ([HR] push) → Stamp duty (if any)
Day 9-10: Review and payment → Confirm all filing data → Initiate payment approval → Pay all taxes due
Quarterly-specific (within 15 days after quarter end): → Corporate income tax prepayment
Annual-specific (before May 31 of the following year): → Corporate income tax annual final settlement → Individual income tax comprehensive income annual final settlement
---
## 第一步：确认申报月份和税种
**根据 [CLAUDE.md] 申报日历，确认：**
□ Which tax types must be filed this month? □ What is the filing deadline? □ Are there any special matters that must be prepared in advance?
**申报清单：**
| 税种 | 申报周期 | 本月是否须申报 | 截止日 |
|---|---|---|---|
| 增值税及附加 | 月报 | [✅/❌] | 次月 15 日 |
| 企业所得税 | 季报 | [✅/❌] | 季度结束后 15 日 |
| 个人所得税（代扣）| 月报 | [✅/❌] | 次月 15 日 |
| 社保/公积金 | 月报 | [✅/❌] | 次月 15 日 |
| 印花税 | 季报/年报 | [✅/❌] | 按季/按年 |
| 其他 | ... | [✅/❌] | ... |
---
## 第二步：按优先级执行各税种准备
### 优先级 1：增值税申报（最高优先级）
**执行 Skill：** `vat-declaration-prep`
**触发条件：** 所有月份
**前置条件：** [INV] + [TAX-VAT] + [ERP] 数据均可用
**如数据不可用：** 标记为"数据缺失"，暂停申报，升级
---
### 优先级 2：企业所得税预缴（季度月份）
**执行 Skill：** `it-declaration-prep`
**触发条件：** 1/4/7/10 月（即 Q1/Q2/Q3/Q4 季度结束后的申报月）
**前置条件：** [ERP] 利润表数据可用
**年度汇算（5 月）：** 须提前 1 个月开始准备（4 月即启动）
---
### 优先级 3：个人所得税代扣代缴
**数据来源：** [HR] 薪酬系统推送
**核对项目：**
□ Total pre-tax wages □ Individual portion of social security and housing fund □ Special additional deductions (newly collected/changed in the current month) □ Net pay amount □ Have special additional deductions been collected for employees who joined in the current month? □ Has the date cut-off been applied for employees who left in the current month?
**注意：** 个税由 [HR] 系统推送，财务复核后确认申报
---
### 优先级 4：附加税（随增值税）
**附加税 = 增值税实缴金额 × 附加税税率**
Urban construction tax rate:
- Registered address in urban area: 7%
- Registered address in county town/town: 5%
- Other: 1%
Education surcharge: 3% Local education surcharge: 2%
Total: 12% (urban area) / 10% (county town) / 6% (other)
---
### 优先级 5：社保公积金
**数据来源：** [HR] 薪酬系统
**核对项目：**
□ Number of people paying social security and housing fund in the current month vs. the previous month □ Payment base vs. local social security base upper and lower limits □ Are there missed/incorrect payments (enrollment/withdrawal not added or removed in time upon joining/leaving)
---
## 第三步：异常汇总与升级判断
**收集所有税种 Prep Skill 的升级触发结果：**
Escalation determination (escalate if any one is met): □ VAT: three-party data inconsistency □ VAT: tax burden ratio deviation > 50% □ VAT: out-of-control invoices discovered (already deducted) □ Corporate income tax: additional tax payment required > 200,000 yuan □ Corporate income tax: preferential qualification in doubt □ Any tax type: total additional tax payment required > 100,000 yuan □ Discovery that related-party filing must be submitted (cross-border related-party transactions)
**升级处理：**
→ Summarize all exception items to form an escalation report → Submit to the tax manager for decision → Filing may be completed only after confirmation by the tax manager
---
## 第四步：确认申报与缴纳
**申报确认（申报截止日前 2 天完成）：**
□ Data for all tax types has been verified and is correct □ All exception items have been submitted for escalation and confirmed □ The filing forms have been submitted on the electronic tax bureau □ Paper materials (if required) have been prepared
**缴纳发起（申报完成后当日）：**
□ Initiate the payment approval process □ Confirm the tax amount and account □ Confirm the payment deadline (usually the same as the filing deadline) □ Obtain the electronic tax payment certificate after payment □ Archive the tax payment certificate
---
## 第五步：生成月度税务申报报告
═══════════════════════════════════════ Monthly Comprehensive Tax Filing Report Filing month: [YYYY-MM] Generated at: [YYYY-MM-DD HH:MM] ═══════════════════════════════════════
[Tax Filing Overview]
| Tax Type | Filing Status | Filing Amount | Payment Status | Payment Amount |
|---|---|---|---|---|
| Value-Added Tax | [✅Filed/⏳Pending Filing/🔴Abnormal] | [XX ten thousand] | [✅Paid/⏳Pending Payment] | [XX ten thousand] |
| Corporate Income Tax | [✅Filed/⏳Pending Filing/🔴Abnormal] | [XX ten thousand] | [✅Paid/⏳Pending Payment] | [XX ten thousand] |
| Surcharge Tax | [✅Filed/⏳Pending Filing/🔴Abnormal] | [XX ten thousand] | [✅Paid/⏳Pending Payment] | [XX ten thousand] |
| Individual Income Tax | [✅Filed/⏳Pending Filing/🔴Abnormal] | [XX ten thousand] | [✅Paid/⏳Pending Payment] | [XX ten thousand] |
| Social Security and Housing Fund | [✅Filed/⏳Pending Filing/🔴Abnormal] | [XX ten thousand] | [✅Paid/⏳Pending Payment] | [XX ten thousand] |
| ... | ... | ... | ... | ... |
[Abnormalities Summary]
| Abnormal Item | Risk Level | Handling Status | Responsible Person |
|---|---|---|---|
| [Abnormal 1] | [🔴High/⚠️Medium] | [Resolved/Escalating] | [Name] |
| [Abnormal 2] | ... | ... | ... |
[Payment Details]
Payment Account: [Account] Total Payment Amount: [XX万] Payment Time: [YYYY-MM-DD]
[Next Month's To-Dos]
□ [Item 1] — Deadline [YYYY-MM-DD] □ [Item 2] — Deadline [YYYY-MM-DD]
═══════════════════════════════════════ Filing Completion: [X/X] Tax Types Filed Items Requiring Escalation: [✅ Yes / ❌ No] Next Filing Month: [YYYY年MM月] — Must File [Tax Type List] ═══════════════════════════════════════
---
## 升级触发条件
- 任一税种申报数据异常且无法核实
- 须补税合计金额 > [填空：如 10 万元]
- 发现失控发票/异常凭证
- 享受税收优惠资格存疑
- 触发税务机关评估/稽查通知
- 纳税信用等级下降
---
*Finance Skills — tax-filing-master atomic skill*