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.
Chinese Presentation of U.S. taxes for Chinese persons and business with U.S. Income
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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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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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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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
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