1. CTA direction and tax planning direction, these two directions are very good.

2. CTA is a Commodity Trading Advisors (CTA) fund, also known as a managed futures (Managed Futures) fund. It refers to the independent decision-making by professional fund managers using funds entrusted by customers. A form of fund organization that invests in the global futures market and options market to make profits and charges corresponding management fees. CTA funds, Hedge Funds, and Funds of Funds are equivalent to alternative investment instruments. In recent years, pension funds, insurance funds, endowment funds, charity funds, etc. have performed better on alternative investment instruments. With strong investment interest, the scale of CTA has expanded rapidly; accordingly, the role and influence of CTA funds in the global futures and options market have become increasingly apparent.

3. Tax planning is carried out within the scope of laws and regulations. It is for taxpayers to make choices among various taxation plans to maximize tax benefits under the premise of complying with national laws and tax regulations. The decision-making of the plan has legitimacy.

The prerequisite for tax planning is that it must comply with national laws and tax regulations; the direction of tax planning should comply with the guidance of tax policies and regulations; tax planning must occur before production, operation and investment and financial management activities; tax planning The goal is to maximize taxpayers’ tax benefits. The so-called "maximization of tax benefits" includes connotations such as the lightest tax burden, maximization of after-tax profits, and maximization of corporate value, and not just the lightest tax burden.