This is a presentation given to seminars in Nanjing, China and Shanghai, China for persons and businesses interested in forming a business in the United States, or invest in the U.S.

1. For Chinese Individuals and Businesses
Earning Income or Investment
in the United States.
针对中国个人和企业在美国收入和投资
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2. PRESENTED BY 演讲者介绍
 MR. CARL HEBELER 先生
◦ CPA (LICENSE) 注册会计师
◦ DEGREES: University Bachelors, Masters (2) and Law Degree
学士学位，双硕士和法律博士
◦ Chief Financial Officer Background, Own Company supporting
Individuals and Business in Tax, Accounting, Business
Management。
首席财政总监背景，拥有自己的会计师事务。 专业，
高效的服务团队为个人和企业提供税务，会计，企业
财务管理，以及投资等全方位的服务。
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3. Taxes in the United States
美国征税项目
 Individuals 个人
◦ Compensation for
Services or Wages
服务酬劳和薪水
◦ Rental Income from
Property
产业出租所得租金
◦ Investments: Buying and
Selling assets
买入和出售投资资产
 Business Types 商业
◦ A subsidiary of China
Company
中国公司的分公司
◦ A U.S. corporation
operating in the U.S.
在美国操作的美国股份
公司
◦ A joint venture or
partnership with other
Individuals or Entities.
合资企业或和其它个人或
实体的合作关系
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4. APPROACH TO U.S. TAX
美国税务探讨
 GOAL: To Enjoy and Keep More of Your Income and Profits
while reducing taxes
目标: 在享受和保持更多的收入和利润的同时减少税务
 HOW: Patience, Care, Knowledge, Attention
如何做到: 耐心，关心，了解，留意
 Support: Good Accounting, Due Diligence, Tax Services
外部支持: 专业会计，深入评估，税务服务
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5. CHINA- U.S. TAX TREATY
中国 – 美国税务约定
 Signed in Beijing in April 1984
于1984年四月在北京签订
 GOAL: Avoid Double Taxation
约定目的: 避免双重征税
 Article 1: Applies on the basis of legal residence
(not citizenship)
约定章程 1: 适用于合法居住者（不包括公民）
 US: Treaty applies only to Federal Taxes, Not State
Taxes
美国方面: 约定只适用于联邦税，不包括州税
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6. INDIVIDUALS 个人
Income Types 收入类型
 Property – Real Estate – Rental
不动产 – 房地产 – 出租
 Personal Services –
Wages, Commissions
个人服务 – 薪水，佣金
 Investment – Buy, Hold, Sell
投资 – 买入，持有，出售
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7. INDIVDUALS 个人
Deductions 抵税项目
 Dependents 赡养费
 Deductions:
Interest, Charity, St
ate Taxes
贷款利息, 捐赠, 州税
 Tax Credits 税额减免
 Foreign Tax Credit
国外税额减免
 Cost of Investment
投资成本
 Added Costs
后续增加成本部分
◦ Improvements 改善
 Rental Deductions
出租抵税部分
◦ Operating Expenses
出租运营操作费用
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8. INDIVIDUAL TAX RATES in U.S. [ 2013]
美国个人税率 [2013]
INDIVIDUALS个人税率 NET INCOME 净收入
 ACTIVE INCOME主要收入
◦ 15% US$ 9,000 - $36,250
◦ 25% US$ 36,250 - $87,850
◦ 28% US$ 87,851 - $183,250
◦ 33% US$ 18,250- $398,350
◦ 39% + US$ 400,000
 PASSIVE INCOME 20%
被动收入 20%
 SALES TAX 9% (on purchases)
销售税 9%
 PROPERTY TAX 1.3% (on
Home)
不动产税 1.3%
 State Tax 7% - 9% 州税7% - 9% 不
等
 NET PROFIT (Earnings) 净收入
 GROSS EARNINGS OR INCOM
总收入
 THEN, SUBTRACT: 减去
◦ LESS DEDUCTIONS 抵税部
分
◦ LESS EXEMPTIONS 免税部分
= NET PROFIT : TAXABLE
AMOUNT
等于净收入: 实际征税部分
TAX APPLIED TO NET PROFIT
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9. METHODS TO OWN PROPERTY
[ 如何拥有房地产 ]
 (1) 100% Owner 100%拥有权
◦ Typical House or Apartment or small building
典型的有房屋，公寓或小的建筑物
 (2) Partnership: become a member
合作关系: 成为一员
◦ Greater Buying potential 巨大的购买力
◦ Share a % of profits and losses
分享一定的百分比的利润和亏损
◦ Syndicates for building $5 million and more
联合可以达到五百万或者更多
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10. INVESTING IN RENTAL PROPERTY
[ 出租房产的投资 ]
 RENTAL INCOME: 出租收入
◦ Tenant Rent each month 每月房客租赁
 RENTAL DEDUCTIONS: 出租抵税
◦ Property Tax 地产税
◦ Maintenance 维修费用
◦ Improvements 改善
◦ Interest on Loans 贷款利息
◦ Management Fees 管理费
◦ Appliances 设备装置
◦ Depreciation 折旧
◦ Other necessary and reasonable expenses
其它必需的和合理的费用
 How Taxed: 1) Local Tax (1% of value purchased) 地方税 1%
税费 2) Net Profit on Income Tax Return 净收入每年报税
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11. FORMING a U.S. BUSINESS
成立美国商业实体
 COSTS and BURDENS: 成本和义务
◦ Compliance with U.S and State Tax Rules
服从美国联邦和州税务法律条例
◦ Additional Accounting Expense 额外会计费用
◦ Annual Fees 年度费用
◦ Annual Tax Returns, Preparation Expense
年度报税准备费用
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12. BUSINESS TAX RATES in U.S. [ 2013]
美国商业税率 [ 2013]
PROFITS 利润 CORPORATATIONS股份公司
 INCOME (SALES)
销售收入
 Less DEDUCTIONS
(EXPENSES)
减抵税(费用)
 = PROFIT (TAXABLE
INCOME)
等于利润(实际需缴税部分)
 ON NET PROFIT
(Earnings)净收入基础上
◦ 15% $0 - $50,000
◦ 25% $50,000- $75,000
◦ 34% $75,000 - $100,000
◦ 39% $100,000 - $335,000
Plus STATE TAX 1.5%
加 1.5% 州税
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13. CORPORATION START PROCESS
股份公司设立程序
 DEFINE PURPOSE and NAME of COMPANY
确定公司的目的和名字
 DECIDE STATE TO INCORPORATE
决定在哪个州成立公司
 DECIDE WHO WILL OWN and MANAGE
决定谁将作为股东和管理人
◦ STOCKHOLDERS (Owners) 股份持有人(拥有人)
◦ DIRECTORS (Board of Directors) 董事长
◦ OFFICERS (Daily Management) 职员
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14. BUSINESS OPERATIONS in U.S.A.
as a CORPORATION
股份公司在美国的商业操作
START UP 创办初期 OPERATION 操作
 INCORPORATE 注册
 TAX ID # from I R S
从联邦税务局获得企业
税号
 BANK ACCOUNT
银行开户
 SALES to all Customers
销售
 EXPENSES 费用
◦ Transfer Pricing Issue
 MONEY INTO US:
资金进入美国
◦ Invest and Loans 投入和贷款
 MONEY OUT OF US:
资金汇出美国
◦ Dividends and Loans 分红和
还贷款
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15. WHERE TO START
TO FORM a CORPORATION
哪里开始注册
CALIFORNIA
加利福利亚州
LOS ANGELES
洛杉矶市
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16. PROFESSIONAL SERVICES
专 业 服 务
INDIVDUALS个人 BUSINESSES商业
 Tax Return Preparer
报税服务
 Consulting 顾问咨询
 Investment- Brokers
投资 – 经纪人
 Referrals for
Immigration
Attorneys, Real
Estate, Others, Invest
ments
推荐移民律师，房地产代
理，投资等
 Set up Business , Agent
and Representative
设立商业代理和代表
 CFO Services and
Support
财务总监服务和支持
 Accounting Support
会计支持
 Due Diligence Support
深入评估支持
 Tax Return Preparer
商业报税准备
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CPA8700@cbhcpa.com

17. CONCLUSION 结 论
 GOAL to Keep Profits and Pay Less Taxes
保持利润的同时支付合理的税是我们的目标
 China – U.S. Tax Treaty (Resident Based)
中美税务协定（居民的基础上）
 INDIVIDUAL Income and Deductions
个人的收入和抵税
 BUSINESS Forming, Operating, Tax, Support
商业组建，操作，税务和其它支持
 XIE XIE THANK YOU! QUESTION TIME
谢谢！ 提问时间
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CPA8700@cbhcpa.com

18. FOR MORE INFORMATION
联系方式
 CONTACT: MR CARL, CPA, MBA, JD
 EMAIL: CPA8700@outlook.com
 WEBSITE: www.cbhcpa.com
 TELEPHONE: +1 310 312 8700
www.cbhcpa.com
CPA8700@cbhcpa.com