ACQUA CAPITAL LLC
投资美国油田开采有哪些不为人知的好处
现阶段，美国油井的钻井钻机量是去年同期的两倍，而买低未开发资产，卖高出产及绩优资产是投资的经典定律！而现实投资可谓天时、地利、人和。
天时：目前全球能源供应的88%来自 煤、石油、天然气。由于石油是不可再生的资源，至今没其他资源可完全替代其广泛、高效用途；所以未来20至30年，石油投资仍是投资人之首选。
地利：美国是高度私有制国家。只有在美国，个人投资者才有机会拥有自己的油井。首先，投资成本可获100%免税(美国税法第263条规定) ；所有购买设备投资，可在7年内分摊。第二，投资成本可直接从工资、证券投资收益中扣除，从而降低报税总额；且投资人不必承担每年150小时具体参与开发事宜。第三，油井收入总额的15%不用交税。第四，石油是卖方市场。采油公司上门采购服务，零销售推广费用和人力投入。第五，全机械化7天24小时不间断出产，人工要求极限低。
人和：石油是非常有利可图的投资项目，华人对其陌生。幸运的是，Acqua Capital合作的一批高效、专业的专家团队，由地质学家、地理学家、石油工程师、律师、会计师、投资财务分析师和专业管理团队组成，精英云集。这只团队对美国 能源、金融和法律等领域有着深厚理解和把握，是实现您投资能源产业高回报低风险的保证。
Tax Benefits
CONGRESSIONAL INCENTIVES: Congress provides tax incentives to stimulate domestic natural gas and oil production financed by private sources.
INTANGIBLE DRILLING COSTS TAX DEDUCTION: Oil and gas projects are labor intensive, so a significant portion of the expenditure is considered Intangible Drilling Costs (IDC), which is 100% deductible during the first year. For example, a participation of $100,000 could result in approximately $80,000 in tax deductions for IDC in the year of investment. The remaining $20,000 of tangible costs may be deducted as depreciation over a seven year period. In addition, all oil and gas revenues qualify for a depletion allowance for the life of the well.
ACTIVE VS. PASSIVE INCOME: The Tax reform Act of 1986 prohibits the offsetting of losses from Passive activities against income from Active business; however, it specifically states that a Working Interest in an oil and gas well is not a “Passive” activity; therefore, deductions can be offset against income from active stock trades, business income, salaries, etc.
ALTERNATIVE MINIMUM TAX: Prior to the 1992 Tax Act, working interest participants in oil and gas joint ventures were subject to the Alternative Minimum Tax to the extent that this tax exceeded their regular tax. The recent Tax Act exempted Intangible Drilling Cost as a Tax Preference Item.
投资美国油田开采有哪些不为人知的好处
现阶段，美国油井的钻井钻机量是去年同期的两倍，而买低未开发资产，卖高出产及绩优资产是投资的经典定律！而现实投资可谓天时、地利、人和。
天时：目前全球能源供应的88%来自 煤、石油、天然气。由于石油是不可再生的资源，至今没其他资源可完全替代其广泛、高效用途；所以未来20至30年，石油投资仍是投资人之首选。
地利：美国是高度私有制国家。只有在美国，个人投资者才有机会拥有自己的油井。首先，投资成本可获100%免税(美国税法第263条规定) ；所有购买设备投资，可在7年内分摊。第二，投资成本可直接从工资、证券投资收益中扣除，从而降低报税总额；且投资人不必承担每年150小时具体参与开发事宜。第三，油井收入总额的15%不用交税。第四，石油是卖方市场。采油公司上门采购服务，零销售推广费用和人力投入。第五，全机械化7天24小时不间断出产，人工要求极限低。
人和：石油是非常有利可图的投资项目，华人对其陌生。幸运的是，Acqua Capital合作的一批高效、专业的专家团队，由地质学家、地理学家、石油工程师、律师、会计师、投资财务分析师和专业管理团队组成，精英云集。这只团队对美国 能源、金融和法律等领域有着深厚理解和把握，是实现您投资能源产业高回报低风险的保证。
Tax Benefits
CONGRESSIONAL INCENTIVES: Congress provides tax incentives to stimulate domestic natural gas and oil production financed by private sources.
INTANGIBLE DRILLING COSTS TAX DEDUCTION: Oil and gas projects are labor intensive, so a significant portion of the expenditure is considered Intangible Drilling Costs (IDC), which is 100% deductible during the first year. For example, a participation of $100,000 could result in approximately $80,000 in tax deductions for IDC in the year of investment. The remaining $20,000 of tangible costs may be deducted as depreciation over a seven year period. In addition, all oil and gas revenues qualify for a depletion allowance for the life of the well.
ACTIVE VS. PASSIVE INCOME: The Tax reform Act of 1986 prohibits the offsetting of losses from Passive activities against income from Active business; however, it specifically states that a Working Interest in an oil and gas well is not a “Passive” activity; therefore, deductions can be offset against income from active stock trades, business income, salaries, etc.
ALTERNATIVE MINIMUM TAX: Prior to the 1992 Tax Act, working interest participants in oil and gas joint ventures were subject to the Alternative Minimum Tax to the extent that this tax exceeded their regular tax. The recent Tax Act exempted Intangible Drilling Cost as a Tax Preference Item.