Tax Optimization & Cross-Border Planning

Why Tax Optimization Matters / 为什么税务筹划很重要

For high-income professionals, entrepreneurs, and investors, taxes can be the largest lifetime expense. Strategic planning can legally reduce your effective tax rate — often by 20% to 50%.
对于高收入家庭、企业主与投资人而言，税务往往是一生中最大的成本。 通过系统规划，合法节税幅度可达 20%～50%。

• Structure income and assets to minimize exposure to U.S. and global taxation
  优化收入与资产结构，降低美国与全球税负
• Leverage investment tax incentives like depreciation and energy deductions
  利用投资税收优惠，如折旧与能源减免
• Coordinate China-U.S. tax residency and treaty benefits
  协调中美税务居民身份与双边税收协定

Real Estate Tax Planning — Cost Segregation & Depreciation

房产税务规划：资产分类折旧（Cost Segregation）

Real estate is one of the most powerful tools for tax optimization in the U.S. Through cost segregation, you can accelerate depreciation on certain building components — often generating large paper losses to offset active income.
房地产是美国最具威力的节税工具之一。通过成本分摊折旧 (Cost Segregation)， 可以加速建筑部分资产折旧，从而产生大额“纸面亏损”抵扣其他收入。

• What it is: A CPA-led engineering analysis that reclassifies building components into 5, 7, or 15-year depreciation schedules.
  原理： 由 CPA 主导的工程评估，将建筑组件重分类为 5、7 或 15 年折旧周期。
• Who benefits: Property investors, doctors, business owners with rental income or W-2 income.
  适用人群： 有出租房、W-2 高收入或企业主的纳税人。
• Example: A $1M rental property may yield $200k–$300k in accelerated depreciation in year one.
  案例： 一套 100 万美元出租房首年可加速折旧 20–30 万美元。
• Bonus Depreciation: 2025 年永久恢复 100% bonus depreciation， 短租或 REPS可锁定高额抵扣。

提示： 成本分摊需专业 CPA 评估并递交 IRS 报告（Form 3115），是合规的税务工程技术，不影响长期持有或出售。

Energy Investments — Oil & Gas Tax Benefits

能源类投资：油气项目的税务抵扣

Qualified oil & gas partnerships (typically DPPs or LPs) offer unique tax advantages under the U.S. tax code. Up to 80%–90% of the initial investment can be deducted in the first year as intangible drilling costs (IDCs).
合格的油气合伙投资（DPP/LP 结构）在美国税法下享有特殊优惠， 投资额的 80%–90% 可作为无形钻探成本 (IDC) 在首年直接抵税。

• Immediate Deduction: Reduces active income, not just passive.
  可抵扣主动收入，而非仅限被动收入。
• Depletion Allowance: Ongoing tax shield for production profits.
  产出收益享有持续“枯竭扣除”减税。
• Who benefits: Accredited investors with high W-2 or business income seeking diversification & tax efficiency.
  适用人群： 高收入合格投资人（医生、企业主、专业人士）。

风险提示： 油气投资属高风险资产，应仅作为税务与资产配置的一部分， 由具 FINRA 注册资格的合作机构执行。

Advanced Strategies for High-Income Families

高收入人群的税务筹划秘籍

• S-Corp / LLC Structuring: Reclassify income for self-employed professionals to reduce payroll taxes.
  通过 S-Corp/LLC 架构降低自雇税。
• Qualified Business Income (QBI) Deduction: Up to 20% deduction for eligible pass-through income.
  合格企业收入可享最高 20% 减税。
• Defined Benefit & Solo 401(k): Defer $100k+ of income into retirement with immediate deduction.
  高额退休金计划可延税并立刻抵扣。
• Charitable Remainder Trust (CRT): Combine philanthropy with capital gain deferral.
  慈善信托实现税收递延与公益目标双赢。
• Family Management Company: Employ family members under entity structure for income shifting.
  设立家庭管理公司，实现家庭成员收入分摊。

China–U.S. Cross-Border Planning / 中美跨境税务筹划

For Chinese investors and families relocating to the U.S., cross-border planning determines how your global assets are taxed — and what can be done before becoming a U.S. tax resident.
对于即将赴美或已定居的中国家庭，跨境筹划决定了全球资产未来的纳税方式， 关键是要在成为美国税务居民前做好结构设计。

• Pre-immigration restructuring: Offshore company/share restructuring to step-up basis and avoid PFIC/CFC pitfalls.
  移民前重组海外公司或股权，提升成本基准，避免 PFIC/CFC 陷阱。
• Trust setup before U.S. residency: Use foreign grantor trust to separate U.S. taxable assets.
  移民前设立海外信托，隔离美方应税资产。
• Utilize U.S.–China tax treaty: Reduce double taxation on dividends, interest, and pensions.
  运用中美税收协定降低分红、利息、养老金双重征税。
• FATCA & FBAR compliance: Proper disclosure avoids severe penalties and preserves immigration integrity.
  正确申报海外账户 (FATCA/FBAR)，避免罚款与身份风险。

Our Fiduciary Approach

我们的信托责任立场

As licensed CPA and CFA professionals, we act solely in the client’s best interest — designing personalized, compliant tax strategies rather than selling products.
作为持牌 CPA 与 CFA，我们仅代表客户利益， 以信托责任为准则，制定个性化且合规的税务方案，而非销售产品。