---
name: thomasmoreai/tax-law-research
source: https://app.decimal.ai/s/thomasmoreai-tax-law-research@1/SKILL.md
source_sha256: f957c6453998
---

# Tax Law Research Skill

## Overview
Searches the web for current tax laws, regulations, rates, and policy changes using Tavily web search. Results are sourced from government and authoritative legal databases.

## Workflow

### Step 1: Understand the Query
Identify what the user needs:
- **Tax type**: Corporate income tax, VAT, personal income tax, stamp duty, etc.
- **Jurisdiction**: National (China), provincial, or specific city
- **Time relevance**: Current rates, recent changes, upcoming deadlines
- **Specific topic**: Deduction rules, exemption policies, filing requirements

If the query is vague, ask clarifying questions before searching.

### Step 2: Construct Search Queries
Build targeted Chinese-language search queries. Examples:

```
Search 1: "企业所得税 税率 2025 最新规定"
Search 2: "增值税 优惠政策 2025 国家税务总局"
Search 3: "个人所得税 专项附加扣除 最新标准"
Search 4: "{specific_tax_topic} 法规 2025"
```

Use the `search_web` MCP tool (or the fallback script) with each query.

### Step 3: Review and Synthesize Results
Review the search results:
- Prioritize results from `.gov.cn` domains (authoritative)
- Note the publication date of each result
- Cross-reference multiple sources for consistency
- **Always check the effective date** — tax laws change frequently

### Step 4: Present Findings
Format as a clear, structured response:

```text
## Tax Law Research Results

**Topic**: [Tax topic] | **Search Date**: [today]

### Current Status
- Rate/Requirement: [current value]
- Effective from: [date]
- Source: [URL]

### Recent Changes
- [Change description] — effective [date]
- Impact: [what this means]

### Key Deadlines
- [Deadline item]: [date]

### Caveats
- This information is from web search and may not reflect the most current changes
- Always verify with a qualified tax professional for binding advice
```

### Step 5: Handle Special Cases
- **Conflicting information**: Note the discrepancy and recommend verifying with the local tax bureau
- **No results found**: Broaden the search, try English keywords, or suggest the user contact tax authorities directly
- **Outdated information**: If search results are older than 6 months, flag them as potentially outdated

## Error Handling
- **Search API failure**: Retry once with simpler query. If still fails, inform the user that web search is temporarily unavailable
- **TAVILY_API_KEY not configured**: Inform the user that web search is not available and provide general tax knowledge
- **Rate limiting**: Wait before retrying; if persistent, suggest the user try again later

## Gotchas
- Chinese tax regulations can change at the start of each calendar year
- Local tax bureaus (省/市税务局) may have implementing rules that differ from national policy
- VAT rates vary by industry (e.g., 13% for goods, 9% for services, 6% for modern services)
- Small-scale taxpayers (小规模纳税人) have different rates and rules
- Always include "site:gov.cn" implicitly when searching Chinese regulations
- The `references/tax_terms.md` document provides reference for common Chinese tax terminology