W-8BEN表格内容的中英文对照,你赚取美金时应该会用上它。
$ q) Y/ T- q# g r( e! nForm W-8BEN (Rev. February 2006) Department of the Treasury Internal 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. 1545-1621 Section 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: Instead, use Form:不要将本表用作以下用途:应该对应使用如下表格来代替。 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-9 A 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-8ECI A 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-8EXP Note: 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-8IMY Note: 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 2 Country of incorporation or organization成立或组织的所在国家 3 Type of beneficial owner:受益方类型 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; P% m$ z* y1 V( M% Q, m2 H( ]; G
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时填写) 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) 0 k1 {* C/ M( f6 z6 i9 \3 G
6 U.S. taxpayer identification number (if required, see instructions) (SSN or ITIN 和 EIN可选)美国的缴税身份编号(根据要求提供,参见说明) 9 }+ m, s4 _5 k: ~& c/ G6 j
7 Foreign tax identifying number, if any (optional)外国的缴税身份编号 (选择填写) 6 C8 T7 i$ \. t' p& W2 D. O3 o
8 Reference number(s) (see instructions)参考编号 (参见说明)
2 I N6 [( X8 o" C2 }Part II Claim of Tax Treaty Benefits (if applicable)税收协定优惠待遇(如果适用)
9 I 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。 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)
$ s; M9 t/ [& s `7 Cd 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$500,000,就会填写8833表 2 t6 B; E3 X. Y) z0 K
10 Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article . . . . . . . . . . . of the treaty identified on line 9a above to claim a . . . . . . . .% rate of withholding on (specify type of income): Explain the reasons the beneficial owner meets the terms of the treaty article:8 R$ C7 H' V8 K: \- e$ B1 [
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………条要求退回对其………..(指出收入种类)所征收的. . . . . . . .%预扣税.解释受益方符合税收协定中的优惠条款的具体原因 ( c3 _- u+ l% D0 `- Y
Part III Notional Principal Contracts 名义本金合同 8 t3 y7 e0 ], J; ~" C
11 I have provided or will provide a statement that identifies those notional principal contracts from which the income is not effectively connected with the conduct of a trade or business in the United States. I agree to update this statement as required.我已经提供了或将会提供一份声明,其中列出的名义本金合同所产生的收入和在美的贸易或商业活动无关.我同意按照要求对这个声明进行更新 Part VIII Certification 证明 Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:
/ O3 ?& q$ ~3 G: D我在此声明我已经详细检查了本表的信息,而且在我所知所能的范围内证明这些信息是真实,正确和完整的,并愿意承担作伪证的惩罚: I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates,我是和本表格涉及的全部收入相关的受益方(或被授权代表受益方进行签署). The beneficial owner is not a U.S. person,受益方不是美国境内居民. The income to which this form relates is not effectively connected with the conduct of a trade or business in the United States or is effectively connected but is not subject to tax under an income tax treaty, and本表涉及的收入不是来自在美国的业务或贸易行为,或虽然有联系但根据所得税协定不应缴税,以及 For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.对于中间交易或实物交易,受益方根据说明中的定义是免税的外国人. Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income for which I am providing this form or any withholding agent that can disburse or make payments of the income for which I am the beneficial owner.此外,我授权可以将本表提供给任何对所涉及收入有控制,接收和监管功能的税务机构或向我这个受益方进行减退税实际支付的机构. Sign Here此处签名 Signature of beneficial owner (or individual authorized to sign for beneficial owner)受益方签署(或授权代表受益方签署的个人) Date (MM-DD-YYYY)日期(月-日-年) Capacity in which acting授权代理 W-8BEN表格可以说是每一个赚美金的人都需要填写的表格,美国有大量的网站开放网站联盟,全世界的人都可以注册并通过推荐获取佣金;美国证券市场几乎对全世界国家的人民开放,为奖励投资,符合外国人身份的投资人买卖证券所得之资本利得(Capital Gain)免予扣缴美国所得税。若您并非美国居民,开户时请填写美国国税局提供的 W-8BEN表,以便享受免税优惠。但并不是每一个人都会填写这份表格,有些人正是因为对这个表格无从下手而主动放弃了赚取美金的大好机会,如果你刚正打算赚取美金的话,那你不妨参考一下本文章。 其实这份表格需要填写的内容非常少,我们只需要完成以下几项便可以了。 1.表格的第1项:个人或者公司权益人的姓名 本项用英文或者拼音填写都可以,例如,张三则填写San Zhang,但请注意,此项和你注册网站联盟上的make checks payable to选项上填写的内容一致,和表格后面的签名一致。 2.表格的第2项 注:如果是公司才需要填写此项,如果是个人则不用,如需要填写请填写China 3.表格第3项 根据实际情况勾选Individual(个人)选项或者Corporation(公司),又或者其他符合你的选项。 4.表格第4项 填写详细地址、城市、省份、邮编、国籍,这需要按照英文的格式来填写,就是详细地址-》城市-》省份-》国籍 5.表格第5项 仅当邮寄地址和第四点不同的时候才需要填写,否则留空白 6.表格第9项 勾选a选项,并在该选项的虚线上的空白填写China 7.签名、日期和声明你是个人或者其他 在表格签上你的大名,和第一项要一致,写上日期,在Capacity in which acting选项上填写INDIVIDUAL(个人)。 Tips:该表格打印然后需要手工填写,填完后通过邮寄或者传真送到要求你提交的公司那里,有些还支持电子邮件的方式,这种只需要扫描进电脑后email到指定的邮箱就行了。 下图是已经成功被接受的填写参考。 如何填写w-8ben表格 ; n" L( j( D0 I( r# u
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