diff --git a/backend/services/identity-service/prisma/seed.ts b/backend/services/identity-service/prisma/seed.ts
index c02bf630..67aa0c94 100644
--- a/backend/services/identity-service/prisma/seed.ts
+++ b/backend/services/identity-service/prisma/seed.ts
@@ -2,6 +2,48 @@ import { PrismaClient } from '@prisma/client';
 
 const prisma = new PrismaClient();
 
+// ============================================
+// 系统账户定义
+// ============================================
+const SYSTEM_ACCOUNTS = [
+  {
+    userId: BigInt(1),
+    accountSequence: BigInt(1),
+    nickname: '总部社区',
+    referralCode: 'HQ000001',
+    provinceCode: '000000',
+    cityCode: '000000',
+    status: 'SYSTEM',
+  },
+  {
+    userId: BigInt(2),
+    accountSequence: BigInt(2),
+    nickname: '成本费账户',
+    referralCode: 'COST0002',
+    provinceCode: '000000',
+    cityCode: '000000',
+    status: 'SYSTEM',
+  },
+  {
+    userId: BigInt(3),
+    accountSequence: BigInt(3),
+    nickname: '运营费账户',
+    referralCode: 'OPER0003',
+    provinceCode: '000000',
+    cityCode: '000000',
+    status: 'SYSTEM',
+  },
+  {
+    userId: BigInt(4),
+    accountSequence: BigInt(4),
+    nickname: 'RWAD底池账户',
+    referralCode: 'POOL0004',
+    provinceCode: '000000',
+    cityCode: '000000',
+    status: 'SYSTEM',
+  },
+];
+
 async function main() {
   console.log('Seeding database...');
 
@@ -14,17 +56,29 @@ async function main() {
   await prisma.userDevice.deleteMany();
   await prisma.userAccount.deleteMany();
 
-  // 初始化账户序列号生成器
+  // 初始化账户序列号生成器 (从100000开始，系统账户使用1-99)
   await prisma.accountSequenceGenerator.deleteMany();
   await prisma.accountSequenceGenerator.create({
     data: {
       id: 1,
-      currentSequence: BigInt(100000), // 从100000开始
+      currentSequence: BigInt(100000), // 普通用户从100000开始
     },
   });
 
+  // 创建系统账户
+  console.log('Creating system accounts...');
+  for (const account of SYSTEM_ACCOUNTS) {
+    await prisma.userAccount.upsert({
+      where: { userId: account.userId },
+      update: account,
+      create: account,
+    });
+    console.log(`  - Created system account: ${account.nickname} (userId=${account.userId})`);
+  }
+
   console.log('Database seeded successfully!');
   console.log('- Initialized account sequence generator starting at 100000');
+  console.log(`- Created ${SYSTEM_ACCOUNTS.length} system accounts (userId 1-4)`);
 }
 
 main()
diff --git a/backend/services/reward-service/prisma/seed.ts b/backend/services/reward-service/prisma/seed.ts
index d4c93acb..e133bd04 100644
--- a/backend/services/reward-service/prisma/seed.ts
+++ b/backend/services/reward-service/prisma/seed.ts
@@ -3,8 +3,42 @@ import { PrismaClient } from '@prisma/client';
 const prisma = new PrismaClient();
 
 async function main() {
+  // ============================================
   // 初始化权益定义
+  // 总计 2199 USDT = 400 + 300 + 9 + 800 + 500 + 15 + 20 + 35 + 40 + 80
+  // ============================================
   const rightDefinitions = [
+    // === 系统费用类 (1509 USDT) ===
+    {
+      rightType: 'COST_FEE',
+      usdtPerTree: 400,
+      hashpowerPercent: 0,
+      payableTo: 'SYSTEM_ACCOUNT',
+      ruleDescription: '成本费：每棵树400 USDT，进成本账户(userId=2)',
+    },
+    {
+      rightType: 'OPERATION_FEE',
+      usdtPerTree: 300,
+      hashpowerPercent: 0,
+      payableTo: 'SYSTEM_ACCOUNT',
+      ruleDescription: '运营费：每棵树300 USDT，进运营账户(userId=3)',
+    },
+    {
+      rightType: 'HEADQUARTERS_BASE_FEE',
+      usdtPerTree: 9,
+      hashpowerPercent: 0,
+      payableTo: 'HEADQUARTERS',
+      ruleDescription: '总部社区基础费：每棵树9 USDT，进总部社区账户(userId=1)',
+    },
+    {
+      rightType: 'RWAD_POOL_INJECTION',
+      usdtPerTree: 800,
+      hashpowerPercent: 0,
+      payableTo: 'SYSTEM_ACCOUNT',
+      ruleDescription: 'RWAD底池注入：每棵树800 USDT，注入1号底池(userId=4)',
+    },
+
+    // === 用户权益类 (690 USDT + 算力) ===
     {
       rightType: 'SHARE_RIGHT',
       usdtPerTree: 500,
diff --git a/backend/services/reward-service/src/domain/services/reward-calculation.service.ts b/backend/services/reward-service/src/domain/services/reward-calculation.service.ts
index 09b9fdc0..d6c6ca7c 100644
--- a/backend/services/reward-service/src/domain/services/reward-calculation.service.ts
+++ b/backend/services/reward-service/src/domain/services/reward-calculation.service.ts
@@ -21,9 +21,22 @@ export interface IAuthorizationServiceClient {
 export const REFERRAL_SERVICE_CLIENT = Symbol('IReferralServiceClient');
 export const AUTHORIZATION_SERVICE_CLIENT = Symbol('IAuthorizationServiceClient');
 
+// ============================================
+// 系统账户ID配置
+// ============================================
+
 // 总部社区账户ID
 const HEADQUARTERS_COMMUNITY_USER_ID = BigInt(1);
 
+// 成本费账户ID (需要在系统初始化时创建)
+const COST_FEE_ACCOUNT_ID = BigInt(2);
+
+// 运营费账户ID (需要在系统初始化时创建)
+const OPERATION_FEE_ACCOUNT_ID = BigInt(3);
+
+// RWAD 1号底池账户ID (需要在系统初始化时创建)
+const RWAD_POOL_ACCOUNT_ID = BigInt(4);
+
 @Injectable()
 export class RewardCalculationService {
   constructor(
@@ -35,6 +48,7 @@ export class RewardCalculationService {
 
   /**
    * 计算认种订单产生的所有奖励
+   * 总计 2199 USDT = 400 + 300 + 9 + 800 + 500 + 15 + 20 + 35 + 40 + 80
    */
   async calculateRewards(params: {
     sourceOrderId: bigint;
@@ -45,7 +59,47 @@ export class RewardCalculationService {
   }): Promise<RewardLedgerEntry[]> {
     const rewards: RewardLedgerEntry[] = [];
 
-    // 1. 分享权益 (500 USDT)
+    // ============================================
+    // 系统费用类 (709 USDT)
+    // ============================================
+
+    // 1. 成本费 (400 USDT)
+    const costFeeReward = this.calculateCostFee(
+      params.sourceOrderId,
+      params.sourceUserId,
+      params.treeCount,
+    );
+    rewards.push(costFeeReward);
+
+    // 2. 运营费 (300 USDT)
+    const operationFeeReward = this.calculateOperationFee(
+      params.sourceOrderId,
+      params.sourceUserId,
+      params.treeCount,
+    );
+    rewards.push(operationFeeReward);
+
+    // 3. 总部社区基础费 (9 USDT)
+    const headquartersBaseFeeReward = this.calculateHeadquartersBaseFee(
+      params.sourceOrderId,
+      params.sourceUserId,
+      params.treeCount,
+    );
+    rewards.push(headquartersBaseFeeReward);
+
+    // 4. RWAD底池注入 (800 USDT)
+    const rwadPoolReward = this.calculateRwadPoolInjection(
+      params.sourceOrderId,
+      params.sourceUserId,
+      params.treeCount,
+    );
+    rewards.push(rwadPoolReward);
+
+    // ============================================
+    // 用户权益类 (690 USDT + 算力)
+    // ============================================
+
+    // 5. 分享权益 (500 USDT)
     const shareRewards = await this.calculateShareRights(
       params.sourceOrderId,
       params.sourceUserId,
@@ -53,7 +107,7 @@ export class RewardCalculationService {
     );
     rewards.push(...shareRewards);
 
-    // 2. 省团队权益 (20 USDT)
+    // 6. 省团队权益 (20 USDT)
     const provinceTeamReward = await this.calculateProvinceTeamRight(
       params.sourceOrderId,
       params.sourceUserId,
@@ -62,7 +116,7 @@ export class RewardCalculationService {
     );
     rewards.push(provinceTeamReward);
 
-    // 3. 省区域权益 (15 USDT + 1%算力)
+    // 7. 省区域权益 (15 USDT + 1%算力)
     const provinceAreaReward = this.calculateProvinceAreaRight(
       params.sourceOrderId,
       params.sourceUserId,
@@ -71,7 +125,7 @@ export class RewardCalculationService {
     );
     rewards.push(provinceAreaReward);
 
-    // 4. 市团队权益 (40 USDT)
+    // 8. 市团队权益 (40 USDT)
     const cityTeamReward = await this.calculateCityTeamRight(
       params.sourceOrderId,
       params.sourceUserId,
@@ -80,7 +134,7 @@ export class RewardCalculationService {
     );
     rewards.push(cityTeamReward);
 
-    // 5. 市区域权益 (35 USDT + 2%算力)
+    // 9. 市区域权益 (35 USDT + 2%算力)
     const cityAreaReward = this.calculateCityAreaRight(
       params.sourceOrderId,
       params.sourceUserId,
@@ -89,7 +143,7 @@ export class RewardCalculationService {
     );
     rewards.push(cityAreaReward);
 
-    // 6. 社区权益 (80 USDT)
+    // 10. 社区权益 (80 USDT)
     const communityReward = await this.calculateCommunityRight(
       params.sourceOrderId,
       params.sourceUserId,
@@ -100,6 +154,126 @@ export class RewardCalculationService {
     return rewards;
   }
 
+  // ============================================
+  // 系统费用计算方法
+  // ============================================
+
+  /**
+   * 计算成本费 (400 USDT)
+   * 分配至指定成本账户
+   */
+  private calculateCostFee(
+    sourceOrderId: bigint,
+    sourceUserId: bigint,
+    treeCount: number,
+  ): RewardLedgerEntry {
+    const { usdt, hashpowerPercent } = RIGHT_AMOUNTS[RightType.COST_FEE];
+    const usdtAmount = Money.USDT(usdt * treeCount);
+    const hashpower = Hashpower.fromTreeCount(treeCount, hashpowerPercent);
+
+    const rewardSource = RewardSource.create(
+      RightType.COST_FEE,
+      sourceOrderId,
+      sourceUserId,
+    );
+
+    return RewardLedgerEntry.createSettleable({
+      userId: COST_FEE_ACCOUNT_ID,
+      rewardSource,
+      usdtAmount,
+      hashpowerAmount: hashpower,
+      memo: `成本费：来自用户${sourceUserId}的认种，${treeCount}棵树`,
+    });
+  }
+
+  /**
+   * 计算运营费 (300 USDT)
+   * 分配至指定运营账户
+   */
+  private calculateOperationFee(
+    sourceOrderId: bigint,
+    sourceUserId: bigint,
+    treeCount: number,
+  ): RewardLedgerEntry {
+    const { usdt, hashpowerPercent } = RIGHT_AMOUNTS[RightType.OPERATION_FEE];
+    const usdtAmount = Money.USDT(usdt * treeCount);
+    const hashpower = Hashpower.fromTreeCount(treeCount, hashpowerPercent);
+
+    const rewardSource = RewardSource.create(
+      RightType.OPERATION_FEE,
+      sourceOrderId,
+      sourceUserId,
+    );
+
+    return RewardLedgerEntry.createSettleable({
+      userId: OPERATION_FEE_ACCOUNT_ID,
+      rewardSource,
+      usdtAmount,
+      hashpowerAmount: hashpower,
+      memo: `运营费：来自用户${sourceUserId}的认种，${treeCount}棵树`,
+    });
+  }
+
+  /**
+   * 计算总部社区基础费 (9 USDT)
+   * 分配至总部社区账户
+   */
+  private calculateHeadquartersBaseFee(
+    sourceOrderId: bigint,
+    sourceUserId: bigint,
+    treeCount: number,
+  ): RewardLedgerEntry {
+    const { usdt, hashpowerPercent } = RIGHT_AMOUNTS[RightType.HEADQUARTERS_BASE_FEE];
+    const usdtAmount = Money.USDT(usdt * treeCount);
+    const hashpower = Hashpower.fromTreeCount(treeCount, hashpowerPercent);
+
+    const rewardSource = RewardSource.create(
+      RightType.HEADQUARTERS_BASE_FEE,
+      sourceOrderId,
+      sourceUserId,
+    );
+
+    return RewardLedgerEntry.createSettleable({
+      userId: HEADQUARTERS_COMMUNITY_USER_ID,
+      rewardSource,
+      usdtAmount,
+      hashpowerAmount: hashpower,
+      memo: `总部社区基础费：来自用户${sourceUserId}的认种，${treeCount}棵树`,
+    });
+  }
+
+  /**
+   * 计算RWAD底池注入 (800 USDT)
+   * 注入RWAD 1号底池
+   */
+  private calculateRwadPoolInjection(
+    sourceOrderId: bigint,
+    sourceUserId: bigint,
+    treeCount: number,
+  ): RewardLedgerEntry {
+    const { usdt, hashpowerPercent } = RIGHT_AMOUNTS[RightType.RWAD_POOL_INJECTION];
+    const usdtAmount = Money.USDT(usdt * treeCount);
+    const hashpower = Hashpower.fromTreeCount(treeCount, hashpowerPercent);
+
+    const rewardSource = RewardSource.create(
+      RightType.RWAD_POOL_INJECTION,
+      sourceOrderId,
+      sourceUserId,
+    );
+
+    return RewardLedgerEntry.createSettleable({
+      userId: RWAD_POOL_ACCOUNT_ID,
+      rewardSource,
+      usdtAmount,
+      hashpowerAmount: hashpower,
+      memo: `RWAD底池注入：来自用户${sourceUserId}的认种，${treeCount}棵树，800U注入1号底池`,
+    });
+  }
+
+  // ============================================
+  // 用户权益计算方法
+  // ============================================
+
   /**
    * 计算分享权益 (500 USDT)
    */
diff --git a/backend/services/reward-service/src/domain/value-objects/right-type.enum.ts b/backend/services/reward-service/src/domain/value-objects/right-type.enum.ts
index 300a9ace..c330ebae 100644
--- a/backend/services/reward-service/src/domain/value-objects/right-type.enum.ts
+++ b/backend/services/reward-service/src/domain/value-objects/right-type.enum.ts
@@ -1,4 +1,11 @@
 export enum RightType {
+  // === 系统费用类 ===
+  COST_FEE = 'COST_FEE',                          // 成本费 400U
+  OPERATION_FEE = 'OPERATION_FEE',                // 运营费 300U
+  HEADQUARTERS_BASE_FEE = 'HEADQUARTERS_BASE_FEE', // 总部社区基础费 9U
+  RWAD_POOL_INJECTION = 'RWAD_POOL_INJECTION',    // RWAD底池注入 800U
+
+  // === 用户权益类 ===
   SHARE_RIGHT = 'SHARE_RIGHT',                    // 分享权益 500U
   PROVINCE_AREA_RIGHT = 'PROVINCE_AREA_RIGHT',    // 省区域权益 15U + 1%算力
   PROVINCE_TEAM_RIGHT = 'PROVINCE_TEAM_RIGHT',    // 省团队权益 20U
@@ -9,6 +16,13 @@ export enum RightType {
 
 // 权益金额配置
 export const RIGHT_AMOUNTS: Record<RightType, { usdt: number; hashpowerPercent: number }> = {
+  // 系统费用类
+  [RightType.COST_FEE]: { usdt: 400, hashpowerPercent: 0 },
+  [RightType.OPERATION_FEE]: { usdt: 300, hashpowerPercent: 0 },
+  [RightType.HEADQUARTERS_BASE_FEE]: { usdt: 9, hashpowerPercent: 0 },
+  [RightType.RWAD_POOL_INJECTION]: { usdt: 800, hashpowerPercent: 0 },
+
+  // 用户权益类
   [RightType.SHARE_RIGHT]: { usdt: 500, hashpowerPercent: 0 },
   [RightType.PROVINCE_AREA_RIGHT]: { usdt: 15, hashpowerPercent: 1 },
   [RightType.PROVINCE_TEAM_RIGHT]: { usdt: 20, hashpowerPercent: 0 },
@@ -16,3 +30,5 @@ export const RIGHT_AMOUNTS: Record<RightType, { usdt: number; hashpowerPercent:
   [RightType.CITY_TEAM_RIGHT]: { usdt: 40, hashpowerPercent: 0 },
   [RightType.COMMUNITY_RIGHT]: { usdt: 80, hashpowerPercent: 0 },
 };
+
+// 总金额验证: 400 + 300 + 9 + 800 + 500 + 15 + 20 + 35 + 40 + 80 = 2199 USDT