财富传承规划专家

财富传承规划报告 / Wealth Succession Planning Report

一、客户基本信息 / Client Profile

• 年龄：未提供（家族办公室） / Age: Not provided (Family Office)
• 家庭结构：父母与两名成年子女 / Family members: Parents and two adult children
• 居住地：内地与香港 / Residence: Mainland China and Hong Kong
• 资产规模：约人民币2.5亿元 / Asset size: Approx. RMB 250 million
• 资产分布：股权40%、不动产30%、流动资金20%、艺术品10% / Asset mix: Equity 40%, Real estate 30%, Liquid assets 20%, Art 10%
• 现状：已有家族信托雏形 / Status: Early-stage family trust in place

二、传承目标分析 / Succession Goals Analysis

1. 主要传承目标 / Primary goals

• 优先保障控股公司控制权稳定 / Ensure stable control of the holding/operating companies
• 兼顾慈善捐赠与教育基金安排 / Integrate philanthropy and education fund
• 减少跨境资金调拨频次 / Reduce frequency of cross-border fund transfers
• 提供标准化传承流程与12个月执行时间表，明确律师、税务与银行协作节点 / Deliver standardized process and 12-month timeline with clear collaboration points for legal, tax, and banking

2. 优先级排序 / Priority

• 1 控股权稳定 / Holding control stability
• 2 合规与跨境资金调拨控制 / Compliance and cross-border transfer reduction
• 3 慈善与教育基金落地 / Philanthropy and education fund implementation
• 4 家族信托完善与治理机制健全 / Trust architecture and family governance strengthening

3. 时间要求 / Timeline requirement

• 12个月内完成架构优化与主要资产纳入安排，并建立运行SOP / Complete core structuring and asset onboarding within 12 months with operating SOP

三、资产状况评估 / Asset Assessment

1. 资产类型分布 / Asset types

• 股权（40%）：家族控股公司及经营性子公司（内地为主，可能含香港持股节点） / Equity (40%): Family holdco and operating subsidiaries (primarily Mainland, possibly with HK nodes)
• 不动产（30%）：内地与香港住宅/商用物业 / Real estate (30%): Residential/commercial in Mainland and HK
• 流动资金（20%）：人民币与港币/外币现金与存款 / Liquid assets (20%): RMB and HKD/FX cash and deposits
• 艺术品（10%）：需评估真伪、估值、交易合规与保管 / Art (10%): Requires provenance, valuation, compliance, and custody

2. 流动性分析 / Liquidity

• 股权：流动性低但现金流来源稳定（股息/管理费）；转让需合规审批与印花税 / Equity: Low liquidity, steady cash flow (dividends/management fees); transfers require approvals and stamp duties
• 不动产：流动性中低，交易税费与时间成本较高 / Real estate: Low-to-medium liquidity; higher transaction taxes/time
• 流动资金：高流动性，可作为分配与费用储备 / Liquids: High liquidity; suitable for distributions and reserves
• 艺术品：高估值不确定性与变现难度；应侧重保值与保险 / Art: High valuation uncertainty and monetization challenges; focus on preservation/insurance

3. 特殊资产处理建议 / Special assets

• 股权：设定股东协议与信托持股分离投票权与收益权，确立保留事项与否决权 / Equity: Use shareholders’ agreement and trust to separate voting/economic rights; define reserved matters and veto rights
• 不动产：尽量通过持股公司持有以简化代际过渡；保留居住使用权安排 / Real estate: Prefer SPV holding to simplify succession; establish rights of residence/use
• 艺术品：统一估值与出入库管理；建立捐赠或长期出借策略 / Art: Centralize valuation and custody; set donation/loan policies

四、传承方案设计 / Succession Plan Design

1. 核心传承策略 / Core strategies

• 双层信托与治理架构 / Dual-trust and governance structure:
  • 香港设立家族私有信托公司（PTC）作为多个信托的受托人，提升家族可控性与连续性 / Establish a Private Trust Company (PTC) in HK to act as trustee for multiple trusts to enhance control and continuity
  • 设立两类信托：内地家族信托（承接内地股权与人民币现金流）与香港酌情信托（持有离岸股权、香港资产与海外现金流） / Create two trusts: Mainland family trust (for PRC equity and RMB cash flows) and HK discretionary trust (for offshore equity, HK assets, and FX cash)
  • 通过信托文件、股东协议与家族章程确保控股权稳定：保留事项（并购、处置核心资产、增资减资、重大借款）、超级多数表决、保护人制度 / Use trust deeds, shareholders’ agreement, and family charter to ensure control stability: reserved matters, supermajority voting, protector role
• 投票权与收益权分离 / Separation of voting and economic rights:
  • 将投票权集中于PTC受托的“控制信托”持有，收益权分配由“家族资产信托”执行 / Voting rights centralized in a “Control Trust” under the PTC; economic benefits distributed via “Family Asset Trust”
• 跨境资金调拨优化 / Cross-border transfer optimization:
  • 采用“境内/境外资金分账制”，各自承担境内与境外支出，减少汇兑 / Maintain onshore/offshore cash silos with local expenditure coverage to minimize remittances
  • 股息分配采用年度或半年度节奏，集中办理一次性跨境流程（在合规前提下） / Use annual or semiannual dividend cycles to batch cross-border compliance and transfers
  • 合规路径：审查内地外汇与税务要求（含可能的协定适用），避免频繁小额跨境支付 / Compliance path: Review SAFE/PRC tax requirements (including treaty eligibility) to avoid frequent small transfers
• 慈善安排 / Philanthropy:
  • 香港设立公益公司或使用合规的捐赠载体进行境外捐赠；内地捐赠通过具备公益资质机构，遵循慈善法规定与票据管理 / Set up an HK charitable company or use compliant giving vehicles; Mainland donations via qualified charities under Charity Law with proper documentation
  • 慈善资金来源优先由香港信托拨付，减少跨境资金流动 / Fund philanthropy primarily from HK trust to reduce cross-border transfers
• 教育基金 / Education fund:
  • 在香港酌情信托下设立“教育子基金”或独立教育信托，明确资助对象、额度上限、支付频次与合规证明材料 / Establish an “Education Sub-Fund” within the HK trust or a standalone education trust with clear eligibility, caps, frequency, and documentation
  • 境内教育支出尽量以境内现金流覆盖；境外教育支出由香港资金支付 / Cover Mainland education expenses with onshore cash; overseas expenses from HK funds

2. 实施步骤 / Implementation steps

• 治理文件：起草家族章程、股东协议、董事会保留事项清单、保护人任命与信托信托契约 / Draft family charter, shareholders’ agreement, board reserved matters, protector appointment, and trust deeds
• 银行与账户：分别在境内与香港完成信托/PTC开户与KYC，建立资金分账与支付流程 / Open trust/PTC accounts and complete KYC in Mainland and HK; implement cash silos and payment workflows
• 资产纳入：分阶段将股权、不动产SPV股权、流动资金与部分艺术品纳入相应信托 / Phase-in transfer of equity, real estate SPV shares, liquid assets, and selected art into respective trusts
• 税务与合规：审查并办理可能的股权转让、印花税、分红预提税与跨境支付备案 / Review and file for share transfer, stamp duties, dividend withholding, and cross-border filings

3. 时间安排（12个月时间表见下文） / Timeline (12-month schedule below)

五、风险控制措施 / Risk Controls

1. 主要风险点 / Key risks

• 法规与税制变化（如引入遗产/赠与税） / Legal/tax changes (e.g., potential estate/gift tax introduction)
• 跨境监管与外汇限制 / Cross-border regulation and FX controls
• 家族内部治理冲突与受托人失当 / Family governance disputes and trustee issues
• 股权集中与经营风险 / Equity concentration and business risk
• 不动产与艺术品估值及流动性风险 / Valuation/liquidity risks in real estate and art
• CRS/信息披露与隐私保护 / CRS/reporting and privacy

2. 应对方案 / Mitigations

• 文件层面：完善股东协议的保留事项与争议解决、保护人监督、信托受托人更替机制 / Contractual protections: Reserved matters, dispute resolution, protector oversight, trustee replacement
• 合规层面：建立年度税务与合规审查（PRC与HK），维持完整KYC与账目 / Compliance: Annual PRC/HK tax/compliance reviews; robust KYC and bookkeeping
• 资金层面：半年度集中跨境分红；境内境外分账与预算管理；外汇风险对冲策略（在合规前提下） / Cash: Semiannual dividend batches; onshore/offshore budgeting; FX risk management (compliant)
• 资产层面：核心股权不轻易处置；不动产通过SPV持有；艺术品投保与专业保管 / Assets: Avoid core equity disposal; hold real estate via SPVs; insure and professionally custodian art

3. 应急预案 / Contingency

• 关键人员缺失：设立紧急指示文件（遗嘱、授权书）、继任董事与保护人替换流程 / Key-person events: Emergency instructions (wills, POAs), successor directors and protector replacement
• 流动性压力：预设信托层面流动性备付金与信用额度（不指名具体机构） / Liquidity stress: Maintain trust-level liquidity buffers and credit lines (no specific institutions)
• 法规变化：触发年度/半年度架构回顾与调整机制 / Regulatory change: Trigger semiannual structural reviews

六、后续行动建议 / Next Steps

1. 近期行动计划（0-3个月） / Near term (0-3 months)

• 委聘内地与香港法律与税务团队；确立项目负责人与家族代表 / Appoint PRC and HK legal/tax teams; designate project lead and family representative
• 资产与股权结构尽调与合规评估；拟定家族章程与股东协议草案 / Conduct due diligence; draft family charter and shareholders’ agreement
• PTC与信托方案选择与雏形设计 / Choose PTC and trust architecture and design

2. 中长期规划（3-12个月） / Mid term (3-12 months)

• 建立PTC与信托、开户与KYC、资产分批纳入 / Establish PTC and trusts, open accounts/KYC, phase-in assets
• 制定半年度分红与慈善、教育资金拨付节奏 / Set semiannual dividend and philanthropy/education cadence
• 年末结构复盘与SOP固化 / Year-end review and SOP finalization

3. 定期评估机制 / Periodic review

• 每半年合规与税务审查、每年治理文件与家族章程更新 / Semiannual compliance/tax reviews; annual governance and charter updates

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12个月执行时间表（含协作节点） / 12-Month Execution Timeline (with Collaboration Nodes)

月1 / Month 1

• 项目启动会议；明确目标与优先级 / Kickoff; confirm goals and priorities
• 协作节点：家族办公室、法律顾问、税务顾问 / Touchpoints: Family office, legal, tax

月2 / Month 2

• 资产与股权尽调、股东名册与合同审查；跨境合规初评（SAFE、印花税、分红预提税） / Asset/equity due diligence; cross-border compliance pre-check (SAFE, stamp duty, withholding)
• 协作节点：法律、税务 / Touchpoints: Legal, Tax

月3 / Month 3

• 家族章程与股东协议草案；董事会保留事项清单；保护人职责定义 / Draft family charter, shareholders’ agreement, board reserved matters, protector role
• 协作节点：法律（PRC/HK） / Touchpoints: Legal (PRC/HK)

月4 / Month 4

• 选择并设立香港PTC（董事与股东安排、公司章程）；设计信托框架（内地家族信托与香港酌情信托） / Set up HK PTC; design Mainland family trust and HK discretionary trust
• 协作节点：香港律师、公司秘书、税务 / Touchpoints: HK legal, company secretary, tax

月5 / Month 5

• 起草并定稿信托契约、保护人文件与意愿函；KYC准备（受益人、委托人、控制人资料） / Finalize trust deeds, protector docs, letter of wishes; prepare KYC packs
• 协作节点：律师、信托顾问、银行合规 / Touchpoints: Legal, trust advisors, bank compliance

月6 / Month 6

• 在内地与香港为PTC/信托开户与合规文件提交；建立资金分账体系与审批流 / Open accounts (PRC/HK) for PTC/trusts; set cash silos and approval workflows
• 协作节点：银行、法律、合规 / Touchpoints: Banks, legal, compliance

月7 / Month 7

• 核心股权纳入：签署股权转让与托管文件；办理工商/公司登记、印花税与相关备案 / Transfer core equity into trusts; corporate filings and stamp duties
• 协作节点：法律、税务、公司登记、银行（过户资金） / Touchpoints: Legal, tax, registry, banks (settlement)

月8 / Month 8

• 不动产优化：审查以SPV持有的可行性；不动产保留使用权安排；艺术品统一估值与保管协议 / Real estate SPV review; rights of residence; art valuation and custody agreements
• 协作节点：法律、评估师、保险经纪（不指名）、保管机构 / Touchpoints: Legal, valuers, insurance intermediaries (generic), custodians

月9 / Month 9

• 慈善载体设立（香港公益公司或捐赠平台）；制定捐赠政策与年度预算 / Set up HK charitable vehicle; create grant policy and annual budget
• 协作节点：香港律师、会计师、银行（慈善账户） / Touchpoints: HK legal, accountants, banks (charity accounts)

月10 / Month 10

• 教育子基金设立与资金安排；制定资助标准、材料与审批SOP / Establish education sub-fund; define eligibility, documentation, approval SOP
• 协作节点：律师、税务、银行 / Touchpoints: Legal, tax, banks

月11 / Month 11

• 半年度/年度分红策略落地：审查税收协定条件与合规；统一批量跨境流程 / Implement semiannual/annual dividend policy; treaty eligibility review; batch transfers
• 协作节点：税务、银行外汇、法律 / Touchpoints: Tax, bank FX, legal

月12 / Month 12

• 年度合规与CRS信息审查；结构复盘与优化；培训家族成员与团队并固化SOP / Annual compliance/CRS review; structural optimization; training and SOP finalization
• 协作节点：税务、法律、合规、家族办公室 / Touchpoints: Tax, legal, compliance, family office

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协作节点总览 / Collaboration Nodes Overview

• 律师（内地与香港）：股东协议、信托契约、PTC设立、资产过户、合规审查 / Legal (PRC/HK): Shareholders’ agreement, trust deeds, PTC setup, asset transfers, compliance review
• 税务顾问（内地与香港）：分红与预提税、印花税、房产税费、跨境合规（含协定） / Tax (PRC/HK): Dividend/withholding, stamp duties, real estate taxes, cross-border treaties
• 银行与合规：PTC/信托开户、KYC/AML、慈善与教育账户、跨境支付与外汇 / Banks/Compliance: Account opening, KYC/AML, charity/education accounts, cross-border FX
• 评估与保管：不动产与艺术品估值、保管与保险安排 / Valuation/Custody: Real estate & art valuation, custody, insurance

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内部SOP与沟通要点 / Internal SOP and Communication Points

A) 标准化流程SOP / Standard Operating Procedure

• 立项与权限
  • 指定项目负责人（家族办公室）与治理委员会；明确审批阈值（金额/事项） / Assign project lead and governance committee; define approval thresholds
• 文件与尽调
  • 资产清单、公司治理文件、合同与负债台账；KYC资料统一模板 / Asset registry, governance docs, contracts/liabilities; standardized KYC packs
• 架构与合规
  • PTC与信托设立流程清单（董事、保护人、受益人、意愿函、信托契约） / PTC/trust setup checklist (directors, protector, beneficiaries, letters of wishes, deeds)
  • 股权/不动产/艺术品纳入步骤与所需文件 / Onboarding steps and required documents for equity/real estate/art
• 银行与资金管理
  • 境内/境外账户矩阵；分账与支付规则；半年度分红与拨付节奏 / Onshore/offshore account matrix; cash silos/payment rules; semiannual dividend cadence
• 税务与报告
  • 年度税务审查、CRS自证与信息报送、会计与审计日程 / Annual tax review, CRS self-certification/reporting, accounting/audit calendar
• 风险与应急
  • 触发事件清单（关键人、法规变化、经营风险）与应急指引 / Trigger events (key person, regulatory change, business risk) and response playbook

B) 内外部沟通要点 / Communication Points

• 与律师 / With Legal
  • 明确控制权条款（保留事项、否决权、董事会结构）、跨境合规要求与时间表 / Clarify control provisions, cross-border compliance, and timelines
• 与税务 / With Tax
  • 分红与协定适用评估（如内地至香港5%预提条件）、印花税与房产税费清单 / Evaluate dividend treaty eligibility (e.g., PRC-to-HK 5% conditions), stamp duties, real estate taxes
• 与银行 / With Banks
  • KYC资料完整性（受益人、委托人、UBO）、账户用途与资金流规则、批量跨境安排 / KYC completeness (beneficiaries, settlor, UBO), account purposes/cash rules, batch transfers
• 与家族成员 / With Family
  • 家族章程核心原则、分配政策（教育与慈善）、信息披露与隐私保护 / Family charter principles, distribution policies (education/charity), disclosure/privacy
• 与第三方评估/保管 / With Valuers/Custodians
  • 估值标准、保管条件与保险范围、出借/捐赠流程 / Valuation standards, custody/insurance scope, loan/donation process

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合规与税务提示 / Compliance and Tax Notes

• 本方案需在内地与香港分别由持牌/执业律师与税务顾问出具专业意见后实施 / Implementation requires formal PRC/HK legal and tax opinions
• 内地外汇管理与跨境税收需严格遵守相关法规与备案要求；不建议采取规避监管的安排 / Strict adherence to PRC FX controls and tax rules; no regulatory circumvention
• 香港无遗产税与赠与税，但涉及印花税与物业税费；内地当前无遗产税，但资产转移仍涉及相关税费与合规 / HK: no estate/gift tax, but stamp duties/property taxes; PRC: no estate tax currently, but transfers involve taxes/compliance
• 按CRS进行税务居民身份与账户信息申报；确保受益人与控制人信息透明合规 / CRS compliance for tax residency/account reporting; maintain transparency of beneficiaries/controllers

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总结 / Summary 本方案以“双层信托+PTC+家族治理文件”为核心，优先保障控股权稳定，同时通过“境内/境外资金分账+半年度批量分红”的资金管理机制，显著减少跨境资金调拨频次。慈善与教育安排分别纳入香港信托及专属载体，确保合规与操作性。方案附带12个月执行时间表与标准化SOP与沟通要点，便于家族办公室复用与落地。所有步骤需在内地与香港法律与税务专业意见指导下执行。