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cn-small-business-tax

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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.

skills/cn-small-business-tax/SKILL.md

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Nov 8, 2026
License
MIT

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# Small Business Tax (个体户与小微企业税务)

Sole traders and small companies in China face a short list of taxes with a long list of relief, and the relief has end dates. People overpay by missing relief they qualify for, or underpay by assuming relief that has lapsed or does not fit their structure. This skill identifies what applies, estimates from the person's own numbers, and sets out when to file.

Write in Simplified Chinese. Tax relief in China is issued by announcements with expiry dates; every rate, threshold and relief here must be checked against the current announcement at the 电子税务局, the 12366 hotline or a tax adviser. This is a planning aid, not tax advice.

## Required Inputs

Ask for these if not provided:
- **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