What problem does it solve? Businesses often confuse legitimate tax planning with tax avoidance or evasion, risking general anti-avoidance adjustments (Enterprise Income Tax Law Article 47), back taxes, penalties, or even criminal liability. This Skill designs tax optimization schemes before transactions occur, calculates full-tax burdens across business structures, and draws a clear line between legal planning, avoidance, and evasion. ## Core Features & Use Cases - Six Planning Methods: Compares organizational forms (sole proprietorship vs. LLC), business splitting, timing differences, regional incentives (Western Development 15%, Hainan FTP), policy utilization (R&D super-deduction, high-tech 15% rate), and cost optimization. - Full-Tax Burden Modeling: Calculates VAT + corporate income tax + individual income tax + surcharges for Plan A vs. Plan B, including after-tax profit, cash flow impact, compliance cost, and risk cost. - Legality Boundary Review: Verifies genuine commercial purpose, flags high-risk scenarios (flexible staffing platforms, irreversible small-scale to general taxpayer conversion, phased-out tax haven deemed-income regimes), and checks related-party contemporaneous documentation requirements. - Use Case: A client asks whether to restructure as a sole proprietorship to save tax. The Skill runs a full-tax comparison of business income (5%-35% progressive) vs. CIT 25% plus 20% dividend tax, warns about tightened deemed-income policies, and outputs savings amount, implementation steps, risk warnings, and required documentation. ## Quick Start Ask the assistant to compare the full tax burden of operating as a sole proprietorship versus a limited company for a planned new business, including anti-avoidance risk analysis.
