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跨境电商做久了,大家都知道一个事实:赚钱靠天时地利人和,交税靠“你自己有没有提前动脑子”。
美国公司这几年查得越来越勤快,尤其是跨境电商,因为数据透明、付款路径清晰、仓库地址一查就知道在哪个州有nexus,属于最好抓的一类。
这一篇不讲花哨的概念,只讲跨境卖家日常最关心的三件事:美国公司要怎么省税、怎么不踩雷、境外费用怎么合理落到美国账上。
01 结构决定税率,动作决定税额
跨境卖家在美国的税务规划,70% 决定于这个公司一开始选的是 LLC 还是 C-Corp。
1)LLC 的本质
多数人注册 LLC,是因为早期只是用它收款。但 LLC 的利润是直接归到股东个人的。中国老板如果人在中国,个人根本用不了美国的抵扣,账面利润被直接按个人税率算,反而可能更贵。LLC 并不是不能用,但适合业务规模小、公司利润不在美国确认的卖家。
2)C-Corp 的本质
绝大部分跨境卖家,库存放美国、仓库在美国、营收在美国,这种情况用 C-Corp 才更稳。固定 21% 联邦税,加上当地州税,整体可控,也能做费用结构、也能做关联采购价。跨境卖家 80% 都应该从 LLC 转到 C-Corp 才有节税空间。

Figure from the Internet
Here are the eight states that will have low taxes in 2026:
1)印地安纳州:单一税率(flat rate)从2025年的3%降至2.95%,并将于2027年1月1日进一步降至2.9%;印州在2025年通过立法规定,要从2030年1月1日起,凡逢偶数年,只要达到所得门槛,个人所得税单一税率就能以0.05%的幅度逐步降低至2.55%。
2)肯塔基州:单一税率从4%降至3.5%。
3)密西西比州:单一税率从4.4%降至4%,这是密西西比州个人所得税逐步下调多年计划中的最后一次调降。
4)蒙大拿州:最高边际税率(marginal rate)从5.9%降至5.65%,并计划将于2027年进一步降至5.4%。较低的4.7%利率则维持不变,但会将适用范围扩大。
5)内布拉斯加州:最高利率从5.2%降至4.55%,这是逐步降低最高利率计划的一部分,该计划旨在到2027年将最高利率降至3.99%。
6)北卡罗来纳州:单一税率从4.25%降至3.99%,这是个人所得税税率削减多年计划的最后一次税率调降。
7)俄亥俄州:对年收入超过2万6050元的纳税人,单一税率从3.125%降至 2.75%;低于该收入门槛者则免税。
8)奥克拉荷马州:最高税率从4.75%降至 4.5%,个人所得税税级由六个减少到三个。
Therefore, if your side is optimistic about the low tax rate of different states in the United States, you can consult the Enterprise Caiying Group for efficient and professional processing; at the same time, today we also share the applicable groups of U.S. company registration, as well as how to register U.S. companies, how to pick the right state to register the U.S. company to escort your cross-border business to enter the U.S. market!


02 跨境卖家能合法降低利润的方式
跨境卖家和本地美国公司最大的差异,是“人不在美国、费用多半发生在境外”。因此节税动作必须结合跨境的实际,不然要么扣不到,要么风险太高。
1)工资
美国公司可以给老板、家属、境外工作人员发工资,但需要满足一个条件:工作内容必须真实存在。老板做管理、策略、财务、供应链,一般都能解释得通。家属如果参与运营,也可以发工资。工资是美国公司端最直接的扣除项。
工资要合理,不能一个年利润几百万美元的卖家给自己发六万美元,逻辑说不通。工资属当年费用,需要当年发,不要隔年补。
2)正常经营费用
跨境卖家能扣的费用比想象中多,比如广告、SaaS 软件、ERP、直播设备、第三方仓储费用、红人营销、订阅工具、产品开发材料等等。只要能证明和公司业务有关,都能扣。
3)境外发生的费用如何放进美国账
这是跨境电商最常问的问题。实际情况是,只要业务的确是美国公司在做,境外费用完全可以由美国公司承担,只要满足以下要求:
4)常见能放进美国账的境外费用包括:
只要你能说明这些服务是为了美国公司的真实业务产生,美国公司是完全可以入账的。换句话说,不需要人一定在美国,费用只要对美国公司有用,就可以扣。
注意!! 美国公司支付海外费用,服务一定不能在美国,否则需要预扣30%所得税。
5)资产折旧
电脑、摄影设备、仓库货架、打包机、直播设备都可以折旧,美国现在仍然保留部分 Bonus Depreciation,可以加速扣除。很多卖家买设备不换新,等用旧了才换,反而浪费了节税空间。
6)关联企业的采购价格
跨境卖家几乎都有中国主体给美国公司供货。这个价格决定美国公司利润。中国出货价高,美国利润就低。但价格必须合规,有依据,不能年底瞎补价。
最稳定的做法:
有这套文件,美国利润低一些也不会被 IRS 说成转移利润。
7)退休金计划
利润高的卖家,退休金(401k 或 SEP IRA)是很干净的节税方式。公司端扣掉,老板端延税或免税。一般利润五十万以上的公司可以考虑。但是这只适合美国人。

1) Chinese sellers seeking a foothold in the US market:
For Chinese businesses looking to gain a firmer foothold in the U.S. market, having a "local identity" enhances the trust of local consumers and helps them better penetrate and expand into the U.S. market.
2) Merchants who reduce the risk of operating an e-commerce platform:
If business on cross-border e-commerce platforms such as Amazon performs well and orders continue to grow, registering a U.S.-based company can effectively reduce the risk of account blocking and may enjoy various preferential policies and support provided by the platforms for local businesses.
3) Entrepreneurs seeking tax benefits:
Some U.S. states have implemented a variety of tax incentives for local businesses that are designed to promote business activity, innovation, and enterprise development. Therefore, by incorporating in specific regions of the United States, cross-border sellers have the opportunity to take advantage of these financial incentives.
4) Companies that focus on brand image building:
In order to establish a more positive and professional image in the U.S. market, some Chinese companies choose to register their companies in the U.S. in order to obtain an official office address and contact information, thus demonstrating to consumers their identity as a reliable partner, and further enhancing brand recognition and credibility.
5) Businesses that plan to raise capital or go public for expansion:
For Chinese companies that intend to expand through financing, or even seek an IPO, registering an entity in the U.S. often makes it easier to attract the attention of investors.
This is not only because the U.S. has a mature capital market system, but also because it provides access to a wide range of investment resources. If you need to register a U.S. company or localize and operate a cross-border e-commerce business to start a U.S. business, feel free to inquire (WeChat: 13045886252)▼▼▼▼

①English company name and state of incorporation (company name without punctuation as much as possible, before confirming to the verification of the name).
②Corporate registered capital (default 1,000 shares, one share of one U.S. dollar).
③ business scope of the company (not limited to the number of words, business scope is more to provide its main business products or services can be).
④Over 18 years of age shareholder director ID card front and back or passport, if the shareholder is a company, you also need to provide the business license of the shareholder company.
⑤ If the customer's own U.S. address, it is required; if not, it is ignored.
(6) Shareholder and director e-mail and contact number.
⑦ Shareholder director blank A4 paper signature (or group information confirmation is sufficient).
If you need to register a U.S. company or localize cross-border e-commerce operations to start a U.S. business, you can drop me (WeChat: 13045886252) at any time to do a good job of planning▼▼▼▼

05 How to Pick the Right State to Incorporate a U.S. Company?
Before applying for registration of a U.S. corporation, it is important to define what the purpose and use of the registration is according to your needs.
For example: to register e-commerce platforms such as Amazon and Tik Tok Shop through a U.S. company, or to receive and pay for foreign trade, or to run a business on the ground, or to plan for a U.S. visa, and so on.
Once the main purpose is clear, you can better examine how to apply for the registration of a U.S. company.
Then, plan holistically with your business purpose and approach and choose the state where the business environment is suitable.
When registering a U.S. corporation, the following are generally considered:
1) Which state is best suited for the industry in which the company operates.
2) Which state has the most favorable tax rate for the industry it belongs to.
3) States with low registration fees, operating costs of registration and other cost issues.
4) Whether the registration is easy to manage subsequently.
5) The company's physical business address.
6) How well known is the place of registration.
7) Consider bank account opening.
Characteristics of a Frequently Registered State:
1) Delaware
Pros:① No sales tax, inventory tax, or intangibles tax. ②No local operations, no corporate state income tax. ③Preferred location for the establishment of U.S. public companies.
What industries are suited to Delaware -Manufacturing, financing listed companies, finance, tourism.
2) Nevada
Pros:① Zero state tax, no corporate or personal income tax, no estate tax. ② The Internal Revenue Service (IRS) does not exchange corporate data.
What industries are good for Nevada -Agriculture, minerals, gaming.
3) California
Pros:①Highly recognized in the eyes of Chinese people and economically developed. ②There is no restriction on the scope of business. ③Freedom to name the company.
What industries are California good for -Internet, 3C, IT.
4) Wyoming
Pros:① Zero state tax. ② Rich coal resources, natural gas and oil resources, and good business environment.
What industries are suitable for Wyoming? --Agriculture, Mining, Tourism, no financing needs for listing.
5) Washington State
Pros:① Zero state tax, no interest tax, dividend tax or capital gains tax. ② Electricity is very abundant and cheap, and the manufacturing industry can operate at a lower cost.
What industries are good for Washington State -Manufacturing, import and export, science and technology, trade services.
6) Texas
Pros:① Zero state tax. ② Large population for small and medium-sized businesses operating on the ground.
What industries are good for Texas -Agro-industry.
7) New York State
Advantages: ①Biennial annual review. ② New York State is the world's financial center as well as the largest port in the United States, the Port of New York, which is conducive to the financial and foreign trade industries.
What industries are suitable for New York State? --Foreign trade, finance.
8 ) Colorado
Advantages: ①It is very free to take a name when registering a U.S. company. ② Low registration price and simple management.
What industries are suitable for Colorado--Agriculture, minerals, e-commerce.
If you plan to register a U.S. company/Singapore company/Japanese company/Thailand company/Malaysia company/Canada company/Mexico company/Brazil company/Britain company/France company/New Zealand company/Japanese company/Singapore company/Vietnamese company/Indonesia company/Philippines company/Dubai company, etc., or plan to register a Hong Kong company/Shenzhen company/Guangzhou company/Shanghai company/Hangzhou company/Beijing company/Hainan company, etc. Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered business services, the company's annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI record / BVI registration / tax compliance / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) Consultation at any time ↓↓↓
If you need to register a U.S. company or operate cross-border e-commerce locally to start a business in the U.S., feel free to inquire (WeChat: 13045886252)▼▼▼

1) Annual Audit
An annual review includes confirming or updating the basic business information of the company, such as registered address, agent information, and director information.
The timing and requirements for annual audits vary from state to state; for example, Delaware regular corporations are required to complete an annual audit by March 1, while LLCs are required to do so by June.
Other states, such as New York, have biennial annual audits, while California and Nevada have natural annual audits, i.e., one audit per year.
Failure to keep annual audits on time may result in fines or other legal consequences.
2) Tax Returns
Tax returns for U.S. corporations include both state and federal taxes.
For federal taxes, companies are required to file a tax return at the rate of 21% if there is a business profit, and not if there is no profit.
State taxes vary from state to state; some states such as Nevada, Texas, and Washington do not have a state income tax, while others may have a franchise tax that needs to be paid even if the company does not operate locally, such as California and New York.
When filing taxes, companies are required to file the appropriate tax forms and reports and pay the appropriate taxes based on their type (e.g., C-Corporation or LLC) and operations.
Be careful: even if there are no operations, the company is required to file a zero tax return!
企财盈集团,不仅可以帮助你注册美国公司,也可以注册海外其他国家的公司,需要可随时咨询,微信同号:13045886252。
3)跨境卖家最容易踩的扣费误区
下面这些情况看似可扣,但跨境卖家最容易被 IRS 拒:家里租金、给朋友吃饭、家人陪同的住宿、健身、保健品、私人车辆油费、纯生活消费。
IRS 的逻辑很简单:能扣的是业务,不能扣的是你的生活。
4)州税和库存问题是跨境卖家最大风险点
跨境卖家所有的税务风险里,州税是最容易被查到且罚金最高的。问题来源非常明确:你在美国有库存,就是 nexus。
你把货放在 TikTok 仓、第三方仓、独立站仓库,只要库存在那里,你就算在那个州经营。州税不是难事,难的是你不申报。每个仓对应一个州的州所得税申报,这是跨境卖家必须处理的动作。
不想缴州税就要证明三方仓库的真实存在,所以一些大型第三方仓库入FBA TBA等等,可信性更大。要缴税也不是世界末日,毕竟是按照利润来计算的。
5)IRS 最容易抓跨境卖家的几类情况
库存在美国没有报州税;银行在美国没有报税;关联交易没有文件;利润率异常低但广告费异常高;报表连续亏损,但卖家在运营侧扩仓、招人、做直播。IRS 最怕的是“你假装亏损”。跨境卖家因为数据透明,更容易被判定为“不像正常企业”。
6)给卖家的落地执行清单
这一部分是最关键的,也是你作为美国公司企业主能马上做的。
A. 把收款平台的数据整理出来,包括 TikTok、Shopify、Stripe、Payoneer。
B. 把境外费用全部分类,能归到美国公司的全部归进去。
C. 为中国公司给美国公司供货的采购价建立一份依据文档。
D. 年底前把所有确定要买的 SaaS 与服务费提前一年付掉。
E. 年底前检查广告与仓库费用是否可以在今年确认。
F. 美国仓库清单列出在哪些州有库,判断对应州税。
G. 如果利润偏高,评估是否加退休金计划。这些动作做完,利润自然往下走,而且走得合规。
最后总结:跨境卖家不是不能省税,是不能走偏路。美国税务其实很好讲道理,只要你的报表逻辑能自圆其说,IRS 不会为难你。
真正危险的是那种“看不懂、不敢说、不敢报”的账。但切记,实质大于形式,有没有转账付钱,费用合不合理,才是税局最看重的。
If you need, welcome to consult me (WeChat No.: 13045886252), or [scan the QR code below] to match your needs, there will be a professional tax consultant to communicate with you in detail ↓ ↓↓↓

🏆 Why choose Enterprise Finance? --Professional strength, global trust
Enterprise Caiying Group, since its establishment in 2015, has always been adhering to the mission of "empowering every entrepreneurial dream", focusing on providing one-stop globalized industry, commerce, finance and tax and business services for enterprises.
Our bottom line, from the deep precipitation and authoritative certification:
✅ Service Scale Witnesses Reputation: Accumulated services for more than 300,000+ enterprises, long-term cooperation with more than 50,000+ customers.
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The four core advantages of Enterprise Caiying's overseas company registration service:
🔹 1. A team of experts to guide you throughout the process
Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.
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We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.
🔹 3. Eco-links, extra value
We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.
🔹 4. Full-cycle accompaniment for worry-free sailing
Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.

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