What do I need to use Small Business Tax (个体户与小微企业税务)?

Structure; Revenue; Costs; Collection method; Location.

Is Small Business Tax (个体户与小微企业税务) free to use?

Yes — run it free in the browser playground (no API key needed for the sponsored trial, or bring any provider key), or install it into Claude Code, Cursor, ChatGPT and more via npx pm-claude-skills. MIT-licensed and open source.

Small Business Tax (个体户与小微企业税务)

Q: How do I know the Small Business Tax (个体户与小微企业税务) output is good?

The skill verifies itself against its own quality checks: Every rate, threshold and relief names the announcement to check and says it may have changed; The estimate uses only the person's figures, with each step shown; Tax with and without each relief is shown where relief applies; The filing calendar covers every tax identified.

🔵 Stable🕐 updated 2026-10-04⚖️ rules checked 2026-10-04 🔷 SkillSpec L3 pm-china-life

Use when asked 个体户怎么报税, 小规模纳税人增值税怎么算, 小微企业所得税优惠, 经营所得汇算, 开票超过免税额怎么办, or plan taxes for a sole trader (个体工商户) or small company in China. Produces the taxes that apply (增值税, 附加税费, 个人所得税经营所得 or 企业所得税), the relief that may apply with the announcement to check, a worked estimate from the person's own figures, a filing calendar, and the questions for the local tax office or 12366.

▶ Run it free — no key needed 📝 Grade your existing draft View SKILL.md ↗

🗣 Say this to your agent

“我是个体户，一个季度开票 35 万，增值税怎么交？”“小规模纳税人的增值税优惠到什么时候？”“经营所得年度汇算怎么报？”“Estimate taxes for my small company in China.”

What to give it

▸Structure — 个体工商户, 个人独资企业, 合伙企业, or 有限责任公司; and VAT status (小规模纳税人 or 一般纳税人)

▸Revenue — by month or quarter, whether invoiced, and whether customers need 专用发票

▸Costs — and how they are evidenced

▸Collection method — for a 个体户: 查账征收 or 核定征收

▸Location — , since some local relief and 附加税费 rules vary

✅ The bar it holds itself to

Every skill in this library self-verifies — these are this skill's own quality checks, straight from its definition.

✓Every rate, threshold and relief names the announcement to check and says it may have changed

✓The estimate uses only the person's figures, with each step shown

✓Tax with and without each relief is shown where relief applies

✓The filing calendar covers every tax identified

✓Structural choices are framed as questions for an adviser, not advice

✓The output states it is not tax advice

⚠️ What it refuses to do

**Relief without an expiry date.** Most small-business relief is temporary.

**Assuming company relief applies to a 个体户.** The income tax regimes differ.

**Estimating costs the person did not give.** Unevidenced costs are not deductible.

**Promoting schemes to "save tax".** Arrangements without substance draw audits.

Install

npx pm-claude-skills add --agent claude   # or codex · cursor · gemini · hermes
# or one-line MCP (every skill, any client):
claude mcp add pm-skills -- npx -y -p pm-claude-skills pm-claude-skills-mcp

Related skills

🔌 Embed this skill

Drop this on your blog, docs, or site — it renders a "Run this skill" card:

<div data-pm-skill="cn-small-business-tax"></div>
<script src="https://mohitagw15856.github.io/pm-claude-skills/embed.js" async></script>

💬 Discussion

Small Business Tax (个体户与小微企业税务) is one of 1297 open-source professional AI agent skills — all SkillSpec L3. Try them all in the browser · ⭐ Star on GitHub · Browse the full catalog