资源预览内容
第1页 / 共5页
第2页 / 共5页
第3页 / 共5页
第4页 / 共5页
第5页 / 共5页
亲,该文档总共5页全部预览完了,如果喜欢就下载吧!
资源描述
Form W-8BEN (Rev. February 2006) Department of the TreasuryInternal Revenue ServiceW-8BEN税表(最后更新时间2006-02) 美国财政部 国家税务管理局Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding在美预扣税受益人的外籍身份证明OMB No. 1545-1621 地址:OMB No. 1545-1621Section references are to the Internal Revenue Code. See separate instructions. Give this form to the withholding agent or payer. Do not send to the IRS.参见国税法。参见独立的说明。将此表交给预扣税机构或支付方,不要交给国税局。Do not use this form for:不要将本表用作以下用途:Instead, use Form:代替的,应该对应使用如下表格。U.S. citizen or other U.S. person, including a resident alien individual美国公民或其他美国境内居民,包括居住在美国的外国人W-9A person claiming an exemption from U.S. withholding on income effectively connected with the conduct of a trade or business in the United States . 在美国的贸易或业务行为所得是免于在美国缴纳预扣税的个人W-8ECIA foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions).国外的合伙制公司,国外的简单信托,或国外的授予人信托 (参见说明中给出的例外).W-8ECI or W-8IMYA foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,foreign private foundation, or government of a U.S. possession that received effectively connected income or that isClaiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions). 外国政府,国际机构,外国指定银行,外国的免税机构,外国的私人基金会,或者是美国的所属政府,该政府获得相关的收入或宣称适用于第115(2),501(c),892,895或1443(b)条的规定 (参见说明)。W-8ECI or W-8EXPNote: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to claim they are a foreign person exempt from backup withholding.备注:如果以上这些实体希望获得税收协定优惠待遇,或只是提供表格来要求作为不受预扣税限制的外国居民,则应该使用表格W-8BENA person acting as an intermediary. 作为一个中间人的个人W-8IMYNote: See instructions for additional exceptions.备注: 参见说明中给出的其它例外情况。Part I Identification of Beneficial Owner (See instructions.) 受益方身份(参见说明)1 Name of individual or organization that is the beneficial owner 作为受益方的个人或机构的名称:(填写你的名字)2 Country of incorporation or organization 成立或组织的所在国家 (填写China)3 Type of beneficial owner:受益方类型:(一般我们选择第一个即可,个人)Individual 个人Corporation 股份公司 Disregarded entity 非独立实体 Partnership合伙制公司 Simple trust简单信托 Grantor trust授予人信托 Complex Trust复合信托 Estate房地产 Government政府 International organization国际组织 Central bank of issue国外指定银行 Tax-exempt organization免税机构 Private Foundation私人基金4 Permanent residence address (street, apt. or suite no., or rural route). Do not use P.O. box or in-care-of address.永久居住地址 (街道,室号,或邮道). 不要填写邮政信箱或转交地址,用英文填写。参照:英文地址写法和翻译原则 City or town, state or province. Include postal code where appropriate. 城市或乡镇,省,包括邮政编码Country (do not abbreviate) 国家 (不要使用缩写) 5 Mailing address (if different from above) 邮寄地址(如果和上述地址不同填写)City or town, state or province. Include postal code where appropriate.城市或乡镇,省,包括邮政编码.Country (do not abbreviate) 国家 (不要使用缩写)6 U.S. taxpayer identification number (if required, see instructions) 美国的缴税身份编号(根据要求提供,参见说明)7 Foreign tax identifying number, if any (optional) (SSN or ITIN 和 EIN可选)外国的缴税身份编号 (选择填写)8 Reference number(s) (see instructions) 参考编号 (参见说明)Part IIClaim of Tax Treaty Benefits (if applicable) 税收协定优惠待遇(如果适用)9I certify that (check all that apply):我在此做出以下声明(选择所有的适用项):a The beneficial owner is a resident of_within the meaning of the income tax treaty between the United States and that country 受益方居住在_属于美国和该国家之间的达成的税收协定的作用范围以内。这里是我们需要填写的,填China即可。b If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).如果需要,在第6行中给出了美国缴税身份编号(参见说明)c The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).受益方并非一个个人,拥有可以享受税收协定优惠的一项或多项所得,且如果适用的话,还满足了税收协定中限制性条款的要求(参见说明)d The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a U.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).受益方并非一个个人,对其从外国公司获得的红利和外国公司在美业务中获得的利息收入,要求享受税收协定优惠待遇,并且符合有关居民身份的规定.(参见说明)e The beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will file Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000.受益方和按照267(b)或707(b)条有义务支付的个人是相关的.如果在一个公历年度中收到的应缴纳预扣税的收入累计超过了$500,000,就会填写8833表10 Special rates and conditions (if applicablesee instructions): The beneficial owner is claiming the provisions of Article . . . . . . . . . . . of the treaty identified on line 9a above to claim a . . . . . . . .% rate of withholding on (specify type of income): Explain the reasons the beneficial owner meets the terms of the treaty article:特别的比例和条件(如果适用参见说明): 受益方根据以上9a中所述的税收协定中的第
收藏 下载该资源
网站客服QQ:2055934822
金锄头文库版权所有
经营许可证:蜀ICP备13022795号 | 川公网安备 51140202000112号