dsh-plugin-cas-kb

English | 中文

A DeepSeek Harness bundle for Chinese accounting, auditing and tax questions. It gives an
agent article-level access to Chinese Accounting Standards (CAS), the Accounting Standards
for Small Enterprises (ASSE), the Chinese Standards on Auditing (CSA) and Chinese tax law
— plus a skill that keeps the model from citing articles it never read.

Backed by the Quaesto open accounting knowledge base:
265 addressable documents across two layers —

• Article layer, 53 documents / 1,832 articles: 43 CAS standards (59 source texts once
  superseded versions are counted), ASSE with the enterprise size-classification rules, and
  8 tax laws and implementing regulations. 50 of them also carry step-by-step decision
  procedures (1,681 steps) anchored to those articles.
• Unit layer, 212 documents / 10,013 citable units: 103 documents of auditing
  standards, their application guidance and the code of ethics (7,672 units), plus standard
  interpretations, application cases, official readings, CSRC guidance and annual-report
  circulars.

No account, no API key, read-only.

The auditing layer is where this bundle earns its keep. The application guidance for
Chinese auditing standards lives in PDF attachments scattered across the CICPA website,
with no full-text index — general web search cannot reach the body text. Measured on CPA
auditing questions, this bundle scores 4.9 points higher than the same model's
built-in web search (79 questions × 6 runs, 95% CI [+1.0, +9.2], Holm-corrected
p = 0.013). On accounting questions there is no gain — the accounting standards are
all over the open web, so what this adds there is verifiability, not accuracy. Full
four-arm data, confidence intervals and an explicit "what this does not prove" list:
benchmark page.

What you get

Ten tools (via @deepseek-ai/dsh-mcp-client, named mcp__quaesto_kb__*).
Seven for the article layer:

Three for the unit layer — application guidance, interpretations, cases and regulatory
guidance have no "Article N" structure, so they are addressed by stable_id:

One skill — china-accounting-standards. Tools alone are not enough: a model holding
real source text can still produce a confident conclusion with no anchor, which spends the
knowledge base's credibility on a hallucination. The skill carries the five rules that
matter:

1. No verbatim source, no citation. Practice consensus is not standard text.
2. Never invent article numbers for unit-style documents. Application guidance has no
   article structure; "Article 5 of the X Application Guidance" is a fabricated citation.
3. The judgment layer is an AI-generated research draft, not CPA-reviewed. Source text is
   an official transcript; decision procedures are reasoning aids.
4. Entity size is computed from (industry, revenue, employees, assets), never declared —
   thresholds differ by industry.
5. The tax announcement layer (L3) is not yet ingested. Entries flagged l3_dependency
   must be re-checked against current circulars.

Plus one behavioural rule, the main change in this revision: verification is for
checking your answer, not for changing it. Form a judgement first, then look it up; only
revise when the retrieved text contradicts that judgement, and say which sentence does the
contradicting. "I found a related article" is not "that article refutes me." Measured on CPA
accounting questions, this rule is worth +1.7 points over tools alone (CI [+0.1, +3.4])
— on the same questions, adding the expanded knowledge base by itself was worth +0.0pp.

Install

dsh plugin --profile <name> add github:niuniu-869/dsh-plugin-cas-kb#<sha>

The package ships plain ESM with no build scripts, so a git install runs nothing on your
machine and needs no allowBuilds authorization. Pinning the commit keeps later pushes from
silently changing what you run.

Not on npm yet.

Verified run

dsh --profile headless "业务招待费在企业所得税前能扣多少？给出条款依据。"
("How much business entertainment expense is deductible for CIT? Give the article.")
— the actual tool sequence from that session log:

1. skill                              {"name": "china-accounting-standards"}
2. mcp__quaesto_kb__list_standards    {"framework": "TAX"}
3. mcp__quaesto_kb__search_kb         {"q": "业务招待费 税前扣除"}
4. mcp__quaesto_kb__get_tax_treatment {"category": "税前扣除"}
5. mcp__quaesto_kb__get_tax_treatment {"id": "cit-deduct-entertainment"}
6. mcp__quaesto_kb__get_article       {"ref": "中华人民共和国企业所得税法实施条例", "article_no": 43}

The answer quoted Article 43 verbatim, marked the no-carry-forward point as inference
rather than statute, classified the gap as a permanent difference, and flagged that the
definition of qualifying revenue lives in the announcement layer this base does not yet cover.

Coverage and known gaps

• Article layer — transcripts of official releases (casc.org.cn, gov.cn,
  fgk.chinatax.gov.cn) with source URL, fetch time and content hash. Historical versions
  are kept separately; superseded documents are labelled.
• Judgment layer — 50 decision procedures / 1,681 steps, all AI-generated and not
  reviewed by a CPA; every one is served flagged requires_human_confirmation. They pass
  automated gates (article numbers must exist, every figure must appear verbatim in the
  article it cites, cross-references must resolve), which catches fabricated citations but
  does not make them professional advice.
• Unit layer — transcripts of official releases, with body text mostly extracted from
  the PDF/DOC attachments on the issuing sites (cicpa.org.cn, kjs.mof.gov.cn and others),
  carrying source URL, fetch time, body SHA-256 and attachment checksums. No article
  structure — addressed by stable_id. Units marked as derived ID have no official
  numbering in the source; their ID comes from layout position and may shift between
  revisions.
• Auditing standards have no judgment layer — CSA ships source text only, no decision
  procedures.
• Not included: the tax announcement layer (circulars and administrative notices — this
  is where most current preferential rates live) and any copyrighted publication.

Configuration

Both rows can be overridden by id in your own profile patch — for example to point at a
mirror. A patch replaces the whole config, so restate every key you need:

- id: quaesto-kb-mcp
  config:
    serverName: quaesto_kb
    transport: streamable-http
    url: https://your-mirror.example.com/mcp
    toolCallTimeoutMs: 30000
    failOnStartupError: false

serverName appears in both rows and in the skill body. Keep them equal, or the skill will
name tools that do not exist.

Data and privacy

Tool calls go to api.accountingllm.site — the query text leaves your machine. The service
requires no account and stores no user identity; it does log the tool name, its arguments
and a daily-salted hash of the caller IP for usage statistics and abuse control, and rate
limits at 120 requests/minute per IP. The plugin itself adds no telemetry of its own.

Disclaimer

Article text is a transcript; the official releases by the Ministry of Finance and the State
Taxation Administration govern. The judgment layer is a research draft, not reviewed by a
certified public accountant, and is not accounting or tax advice.

MIT licensed. Part of Quaesto — accounting
infrastructure for AI agents.