W8-BEN-E

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W-8BEN表格WORD版(英文)

W-8BEN表格WORD版(英文)

FormW-8BEN(Rev . F ebruary 2006)Certificate of Foreign Status of Beneficial Ownerfor United States Tax WithholdingOMB No. 1545-1621Departm ent o f the T rea sur y Section references are to the Internal Revenue Code. See separate instructions.Internal Re venue S er viceD o not use thi s form for:Give this form to the withholding agent or payer. Do not send to the IRS.Instead, use Form:● A U.S. citizen or other U.S. person, including a resident alien indiv idual ● A person claiming that income is eff ectiv ely connected with the conduct of a trade or business in the United States● A f oreign partnership, a f oreign simple trust, or a f oreign grantor trust (see instructions f or exceptions)● A f oreign gov ernment, international organization, f oreign central bank of issue, f oreign tax -exempt organization, f oreign priv ate f oundation, or gov ernment of a U.S. possession that receiv ed effectiv ely connected income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions) Note: These entities should use Form W-8BEN if they are claim ing treaty benefits or are providing the form only to claim they are a foreign person exem pt from backup withholding. ● A person acting as an intermediaryNote: See instructions for additional exceptions.W-9W-8ECIW-8ECI or W-8IMYW-8ECI or W-8EXPW-8IMYGrantor trust Central bank of iss ueCompl ex trustTax -exempt organizati onEstatePriv ate foundationGov ernmentInternational organization4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address. City or town, state or prov ince. Include postal code where appropriate.Country (do not abbrev iate)5Mailing address (if diff erent from abov e)City or town, state or prov ince. Include postal code where appropriate.Country (do not abbrev iate)68U.S. taxpay er identif ication number, if required (see instructions)SSN or ITINRef erence number(s) (see instructions)EIN7Foreign tax identify ing number, if any (optional)9 I certify that (check all that apply):a The beneficial owner is a resident ofwithin the meaning of the income tax treaty between the United States and that country.b cde If required, the U.S. taxpay er identif ication number is stated on line 6 (see instructions).The benef icial owner is not an indiv idual, deriv es the item (or items) of income f or which the treaty benef its are claimed, and, if applicable, meets the requirements of the treaty prov ision dealing with limit ation on benef its (see instructions).The benef icial owner is not an indiv idual, is claiming treaty benef its f or div idends receiv ed from a foreign corporation or interest f rom a U.S. trade or business of a f oreign corporation, and meets qualif ied resident status (see instructions).The benef icial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will f ile Form 8833 if the amount subject to withholding receiv ed during a calendar y ear exceeds, in the aggregate, $500,000.10Special rates and conditions (if applicable —see instructions): The benef icial owner is claiming the prov isions of Article of thetreaty identif ied on line 9a abov e to claim a% rate of withholding on (specify type of income):.Explain the reasons the benef icial owner meets the terms of the treaty article:further c ertify under penalti es of perjury that:1 I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form rel ates,2 The beneficial owner is not a U.S. pers on,3 The income to which this form rel ates is (a) not effecti vely connec ted with the conduc t of a trade or business in the United States, (b) effecti v el y c onnected but is not s ubjec t to tax under an income tax treaty, or (c) the partner’s shar e of a partnership’s effecti v el y c onnected i ncome, and4 For broker transacti ons or barter ex c hanges , the beneficial owner is an ex empt for eign pers on as defined i n the ins tructions.Furthermore, I authorize this for m to be pr ov ided to any withholdi ng agent that has c ontrol, receipt, or custody of the income of which I am the beneficial owner or any withholdi ng agent that c an disburs e or make payments of the inc ome of which I am the beneficial owner.Sign HereSignature of beneficial owner (or indi v idual authorized to sign for beneficial owner)Date (MM-DD-YYYY)Capacity i n which actingFor Paperwork Reduction A ct Notice, see separate instructions.Cat. No. 25047ZFor mW-8BEN(Rev . 2-2006)Printed on R ecy cled Paper。

W-8BEN 中英文对照

W-8BEN 中英文对照

因此,外國人的戶口,最好不要有美國公民或居民的名字在內,採用指定他們作代管人的方法便如何扣繳美國收得稅?
答,這項新辦法將在二零零一年一月一日開始生效,不過必須給公司的扣繳人員新的證明檔,及依新規定所要求的資料等。下列就是這些應該交付的檔;外籍人士美國稅捐扣繳證明W-8BEN表格,目地在說明當事人的外籍身份,是收入的所有人,或者因為屬於外籍,或美國與原居地有稅務協議,可能可以減免專案;W-8ECINI外籍人士免扣繳美國稅捐證明,以證明當事人為外國籍,收入的受益人以及免繳交證明。
請參閱國稅局 Publication 515,以取得更多關於適用於非美國居民稅率的資料。
什麼是美國來源收入?
概括而言,在美國稅務規定下的「美國來源收入」釋義為來自由美國公司或美國註冊共同基金發出的證券的股息及利息收入。此外,來自美國國庫債券及美國聯邦機構債券的所得利息亦為美國來源收入。因此,在某程度上,如您有來自美國公司、美國註冊共同基金、美國國庫債券或美國聯邦機構債券的股息或利息,其數額將包括在必須送交國稅局的每年報稅表內。
如果帳戶沒有存備每名與帳戶有關人士的有效國稅局表格 W-8BEN 及附以所需的證明文件,必須預扣帳戶內 30% 的全部出售所得以及因公司重組所產生的其他現金收入。在沒有有效國稅局表格 W-8BEN 的情況下,亦必須預扣非美國人客戶帳戶內最高稅率 (30%) 的稅款,該稅率高對一般居住在與美國有稅務協定國家的居民的稅率。將每年以國稅局表格 1042-S,向國稅局及帳戶報告 W-8BEN 表格上涵括的資料。
這兩項新的證明表格,取代了下列的各種表格,包括外籍人士證明的W-8表,減免稅捐表FORM-1OO1減免證明,FORM-1708美國外籍居民證明,FORM- 4224與美國交易收入免稅證明等。

美股计划开户(共5篇)

美股计划开户(共5篇)

美股计划开户(共5篇):开户美股计划中国人在美国银行开户美国银行开户程序美国花旗银行开户条件篇一:美股开户全攻略美股开户全攻略其实中国人炒美股并不困难,不需要出国办理和海外银行账号。

只要选择一家合适的网络券商开户,换取外汇并汇入交易账号即可。

总共的花费包括开户表格快递费和汇款手续费,大约300-500元左右即可办好。

美股证券经纪公司很多,交易费用也千差万别,大家要根据自己的投资品种、资金规模和交易频度的来选择合适的美股券商。

网络券商(Online Broker),也称折扣券商(Discount Broker),通过网络下单交易节省了大量的人工成本,所以比传统证券经纪公司手续费更便宜,并不包含质量低劣的意思。

对于中国境内居民来说,一个适合自己的折扣券商是理想的选择。

目前支持中国大陆居民开户的美股网络证券交易商主要有:A类:SogoTrade Scottrade(史考特证券) Charles Schwab(嘉信理财) E*Trade(亿创理财) Firstrade(第一理财)B类:申银万国国泰君安国信证券招银国际国元证券海通国际华泰金控广发控股C类:TD Ameritrade, Zecco, MB Trading, tradeMONSTER,TradeKing等A类券商是美国证券市场的主要折扣券商,换句话就是美国人也通过这些券商炒股,其中嘉信理财和亿创理财的申请文件只需寄到香港,需要注意的是嘉信理财开户要求最低10000美元,另外亿创理财帐户金额不到50000美元的话,每笔美股交易佣金达19.99美元;B类券商是在香港的中资券商,与A类相比美股交易手续费较高,国泰君安每笔收20美元,招银国际每笔收29美元;优点是能够同时投资港股,部分券商甚至同时支持投资全球股市,包括台湾、日本、英国、加拿大等。

A、B类券商均有中文界面和中文客服,C类券商实际上也不错,主要问题是没有中文界面和中文客服,推荐对美股操作比较熟悉的用户使用。

Allwinner R8 Datasheet

Allwinner R8 Datasheet

REVISION HISTORYDECLARATIONTABLE OF CONTENTS5.3. DC Electrical Characteristics2.6.Memory Subsystem&Touch G-SENSORSPI1_CLK UART3_RX42 DDR3_D743 VCC3_DRAM79 AGND80 VRPSDC0_CMD 111PF3PE9 CSI_D6LCD_D10 141PD10PC19 163 VCC4function 0);3)Type: signal directionPC7 Input PC8 InputPE4 Input PE5 InputSignal Name DescriptionOthersVRP Reference voltageV IH High-Level Input Voltage V IL Low-Level Input VoltageFigure 5-1. Power Up Sequence5.5.2.Power Up Reset Sequence RequirementsThe device has a system reset signal to reset the board. When asserted, the following steps give an example of power up reset sequence supported by the R8 device.•AVCC ,VDD_CPU and VCC_DRAM can be powered up simultaneously.•VDD_INT can be powered up after VDD_CPU is powered up, the time difference is T1ms.•VCC can be powered up after VDD_INT is powered up, the time difference is T2ms.Figure 5-2. Power Up Reset Sequence5.5.3.Resume Power Up Sequence from Super Standby ModeTo resume a power up sequence when the device is in Super Standby mode:•VCC_DRAM and AVCC remains powered up always.•VDD_CPU can be powered up firstly.•VDD_INT can be powered up after VDD_CPU is powered up, the time difference is T1ms.•VCC can be powered up after VDD_INT is powered up, the time difference is T2ms.Figure 5-3. Exit Super Standby and Resume Power Up Sequence5.5.4.Power Down Sequence RequirementsTo reduce power consumption,the R8 can be partially powered down.The section lists the power down requirements in each mode.In Super Standby mode,•VCC_DRAM and AVCC must be kept powered up.•VDD_CPU,VDD_INT and VCC are powered down simultaneously.•VCC voltage fall time is more longer than VDD_INT.VDD_CPUVDD_CPU6.PIN ASSIGNMENT6.2.PACKAGE DIMENSIONThe following diagram shows the package dimension of R8.。

Workday - 如何进行杂项付款 - 快速参考指南 (QRG)说明书

Workday - 如何进行杂项付款 - 快速参考指南 (QRG)说明书

HOW TO PERFORMMISCELLANEOUS PAYMENTS INWORKDAY – QUICK REFERENCE GUIDE (QRG)Reference guide on how to perform miscellaneous payments in WorkdayHOW TO PERFORM MISCELLANEOUS PAYMENTS IN WORKDAYQuick Reference GuidePurposeThe purpose of this Quick Reference Guide (QRG) is to provide detailed instructions for creating a Miscellaneous Payment Request for goods or services to non-UW employee These are typically one-time payments to individuals who are not registered as a UW supplier.This document will cover:1.Create Miscellaneous Payment Request2.Miscellaneous Payment Requests for Non-UW Employee Travel3.Miscellaneous Payment Categories in Workday4.Miscellaneous Payment Request Spend CategoriesAudience>Accounts Payable Data Entry Specialist>Accounts Payable Settlement Specialist>Shared Environment Expense Specialist>Shared Environment Requisition Specialist>Expense Data Entry Specialist (UWA)>Requisition Requester (UWM)CREATE MISCELLANEOUS PAYMENT REQUEST Create Miscellaneous Payment in WorkdayLog into Workday and perform the following steps to create a miscellaneous payment:1.Type and select Create Miscellaneous Payment Request report in the Search bar on the>Requisition Requesters in UW Medicine and Expense Data Entry Specialist in UW Academy can create miscellaneous payment request12.Determine if the miscellaneous payee already exists in Workday by searching for the payeename in the Payee field. If the payee does not exist, perform the following steps to create a miscellaneous payee:a. Select the Create Miscellaneous Payee option in the Payee field to create a new payee2ab.Enter a payee name in the Miscellaneous Payee Name fieldc.Leave the Single Use Payee checkbox checked if this payee will not be used in the future(the Single Use Payee checkbox defaults as checked)d.Select the required category in the Miscellaneous Payee Category fielde.Add other details for the payee under their respective tabs:o Contact Information▪Payee Address: Required for 1099 tax reporting and mailing check payments (Remit To)▪Telephone Number required for Zelle paymento Tax Information: Required for Domestic Payees, Foreign National Payees, Service Providers, or Studentso Banking Information (Settlement Bank Account): Required for ACH, Wire or Zelle payment typeso Alternate Name for DBA/1099 Tax Reporting purposesf.Click OK2b2c2d2e 2e3.Back on the Create Miscellaneous Payment Request page, edit the Document Dateand Company4.Edit the Currency field as needed; it defaults to USD. Complete the PaymentType and Request Category fields5.Update the Handling Code if a check payment will be picked up or should be delivered to aspecific UW locationa.If the check needs to be delivered, select the Miscellaneous Fields tab and useMiscellaneous Field 7 to input the campus mailbox number for check delivery5a6.Enter the business justification for payment in the Memo field in the Payment Details section36457.Select the Lines tab and complete the Company, Item, Item Description, Spend Category,Quantity, and Unit Cost fields>The company should correlate with the Cost Center and funding Worktags that are going to be used for the payment.>You will need to update the Company on the miscellaneous payment line item if the correct company is not UW1861.>The allowable spend categories for miscellaneous payments are listed at the end of this job aid.78.9.Select the Miscellaneous Fields tab and populate the following fields:a.Miscellaneous Field 1 is required for all miscellaneous payment requests:Enter thecontact name of the UW Employee who can address any questions or issues related to the requestb.Miscellaneous Fields 2 through 6 are required for all miscellaneous payment requestsfor Foreign National Payees:•Miscellaneous Field 2:Foreign Payee Visa type•Miscellaneous Field 3:Did the foreign payee provide service within the US?Answer Yes or No in Miscellaneous Field 3•Miscellaneous Field 4: Indicate if form 8233 has been collected – provide a Yes or No answer in Miscellaneous Field 4•Miscellaneous Payment 5:Indicate if form W8-BEN has been collected – providea Yes or No answer in Miscellaneous Field 5•Miscellaneous Payment 6:Indicate if form w8-BEN-E has been collected – provide a Yes or No answer in Miscellaneous Field 6•Miscellaneous Field 7 is required if the Handling Code is Campus Delivery:Indicate the campus delivery box for payment deliveryRefer to the Global Operations Support and Tax Office for more details and requirements for paying Foreign Nationals.89Attachments tab, attach the relevant document, and click Upload :>For security reasons, you must submit all highly sensitive supporting documents related to foreign miscellaneous payment transactions through the Portal. Do not submit thesedocuments in Workday. You will need to input the miscellaneous payment identifier which will be generated after this request has been submitted in Workday.>Depending on the payee and payment category chosen for the miscellaneous payment, an attestation will appear as a Workday To Do step. Read through the attestation and verify any necessary documentation is attached to the payment.1011Miscellaneous Payment Requests for Non-UW Employee TravelAll payments to non-UW employees for travel are 1099 reportable unless documentation is provided to show the travel paid to the individual falls into the UW Accountable Plan.Review the information below to ensure the payment requests for non-UW Employee Travel are submitted correctly.To ensure a Miscellaneous Payee does not receive a 1099 for non-UW Employee Travel payment, the Non-Employee Travel Expense Reimbursement Claim Form for miscellaneous payment for itemizing travel is required:•The form shows the payment complies with the UW Accountable Plan. The URL is listed below: https:///travel/sites/default/files/forms/Non-employee%20travel%20form.pdf•Download a copy of the form, fill it out, and attach to the miscellaneous payment request Spend Categories for non-UW Employee Travel:•Non-Employee Travel (SC2566)o Use this spend category when submitting a miscellaneous payment request for travel that falls within the accountable plano This spend category is not 1099 reportable•Non-Employee Travel 1099 (SC2567)o Use this spend category when submitting a miscellaneous payment request for non-employee travel that falls outside of the UW Accountable plano This spend category is 1099 reportableApproval and Compliance Review for miscellaneous payment requests submitted with the Non-Employee Travel (SC2566) spend category includes the following activities:•The Non-Employee Travel Form must be completed and attached to the request•These requests will route to the Travel Office for review and approval•If there are any issues or the travel does not fall into the UW Accountable Plan, the miscellaneous payment request will be sent back to the requestoro The requestor will need to re-submit the payment request after changing the spend category to Non-Employee Travel 1099 (SC2567)Non-UW Employee Travel No 1099 1099Spend Category Non-Employee Travel (SC2566) Non-Employee Travel 1099 (SC2567) Non-UW Employee Travel Form Required Not RequiredTravel Office Compliance Review Required N/AMiscellaneous Payment Categories in WorkdayThe following Miscellaneous Payment Categories are available to select from in Workday. One-Time Miscellaneous Payment RequestCategories UsageAwardRefund PaymentHonorariumInsuranceNon-Employee TravelNon-UW ScholarshipPatient Refund Epic Manual UW Medicine OnlyPatient Refund Epic SA241 UW Medicine OnlyPatient Refund Epic Wire UW Medicine OnlyPatient Refund Non-Epic UW Medicine OnlyPharmacy AR Refund UW Medicine OnlyMisc. RefundResearch SubjectRoyaltiesServicesSettlementStipendWorkstudy/GrantzINT Axium - SOD Patient Refund Integration OnlyzINT EOS - Continuum Student Refund Integration OnlyzINT Great Plains - HFS Student Refund Integration OnlyzINT Patient Refund Epic Import Integration OnlyzINT SDB - SFS Aid Integration OnlyMiscellaneous Payment Request Spend CategoriesSee below for a list of the allowable spend categories configured for use on Miscellaneous Payment Requests:Accrued Liabilities (SC2519)Accrued Liability - Contractual Agencies (SC2521)Advertising And Promotional Services (SC1036)Audio Visual Rental (SC1063)Books And Pamphlets - Non-Library (SC1081)Buildings And Space Rental (SC1061)Business License and Permits (SC1042)Catering And Prepared Food (SC1152)Communication Services (SC1024)Consultant Travel (SC1709)Consulting (SC1140)Employee Training Services (SC1025)Entertainment (SC1161)Epic Refund Clearing (SC1742)Escheatment Payable (SC2524)Freight And Express Shipping (SC1038)Honorarium (SC1632)Local Transportation and Miscellaneous Travel Expenses (SC2527)Medical Services (SC1012)Membership Dues, Subscriptions and Fees (SC1043)Miscellaneous Other Operating Expense (SC2109)Musical Instruments and Entertainment (SC1215)Non-Employee Travel (SC2566)Non-Employee Travel 1099 (SC2567)Office Supplies (SC1095)Optical Refund (SC1764)Other Non-Medical Supplies (SC2468)Other Professional Fees (SC2111)Patient Lost Items (SC1765)Performing Artists (SC1020)Pharmacy AR Refund (SC1763)Prizes And Awards (SC1128)Professional Licenses and Accreditation (SC2434) Purchased Services - Lab (SC2087)Research Subjects (SC1015)Royalties (SC1279)Scholarships (SC1126)Stipends (SC1127)Student Refund (SC1730)Telecom - Recurring (SC1027)Training and Conference Fees (SC1046) Training and Educational Expense (SC2097) Training Materials (SC1096)UWM Employee Scholarships (SC2370)UWM Purchased Services - Other (SC2435) Visiting Faculty - Lecturers (SC1019)。

2014 w-8bene 中文对比

2014 w-8bene 中文对比

FomrW-8 EN-BE(Re.vF ebraru y014)201422年修訂月Dearpmetnt ofth e reTasur yntIrnealR veeue nSericev美國稅國局財政門部Ceriftciateo fFreoin gtSaust ofB nefieiac Owler fornUnitd Statees aTx Wtihhloidn gE(tintes)i 在美國課稅的下之最終目益人外國身受分證(法人)明► oFr sueby neittise.In idivudalsm us utse orF mW8-EB. 僅N供人使法;個用須人用W-使BEN8格表。

►Sectoinr feeencre srae o thte Itnrneal Rvenuee Cdoe. 對章節應參請美國國內考收稅法。

►nforImtiao anbotuFo rm W8-ENB- End ait sepsraate nitsrctionu si st aww.iws.rogv/frmowb8ne.eW-BEN-8E表資格訊其及個說別書明參請:考ww.wrs.iovgf/rmwo8bnee ► Gi。

e thivsf ro mt tohew itholhdin ggeant ropa yr.e D noo sentd to he tIS.ROM NoB.1 545-6121•US. .nteityor .US. ctizein ro residne…t……………………………………………………..……………….……………………………………………….W…-9 美國人、法國美民或美公國民居,適用W9-• A oreign finidvidau…l…………………………………………………………………………………...………………………………….…W-8.BN (EIdinvduila) 籍外非美國籍)(人士,用適W-8BNE 個人()•Aforei n indigivdual ro enttyi climian ghat intocmei esffcteievy lconectedn wihtt eh ocnuct od trfde ora usibnssewit inhth eU.…S……….….…-8EWI C 主張其入收與美在境內國之交或業務易實際關聯的有國個外或法人人,用W-8適CEI•A orfigne aptnersrih,p aforeig ns milp teurst, r ao foerig gnratnro trus (tse einsructions for tecxpetonis ………)………………………...…….….W.-IM8 Y外合國夥制公,司外單國信純託或國贈外與人信託(請閱參例外說),明用適W-8MYI• A oferign ovegnrmen, intetnatronil organizatioan ,orfein cgentralb nkaof i sseu,f reion gaxte-emxt orgpnazatiin,ofore ign privat feunoadion, ortgoernmvneto f U.aS .opsessisno cliaing tmht iacomn is effectieelyvcon entedcU .. Siconm oert hat is lcaiing mhe tapplicbailty iof scteoins() 11(2),5 5 01c(), 892 895, ,or1 434()b(nuels slaicimn trgaet yebefint)(sees intrsutcions)…………………………………………………………W 8-EC oIr -8EWXP 國政府、國外際組、織外中國央銀行外、免國扣繳組受、外國織人私金基,會或國屬地美政聲府所得稱為效有聯美國關得所主張其或用第1適5 (1)2節,5 10c(節,)89 2節,89 5或節413(b)4節範之美國屬規政府地適,W用-IMY或W88-EP Xote: NThseeenti tei shsold usu eFrm Wo8B-NEE- i tfheyar elcimian gtratey benefist . 備註備註:若:法人張其主有租稅享定利益,協使須用W8BE--NE表格•ny pAresnoa tincga sn anetmredira……………y………………………………………………………………………………………………………W…-IM8Y 任何任擔中間機構角色者應,使用-8IMW表格YPATR I 第部份Identi一ficatio no Bfenficeal Owiner 最受益終身份人2 Conutyrof incoproraiot nroor anigzaion t(odno tbbraeivaet)公司冊註成立地國家(請/縮勿)寫3 amNeo fd isegarred entitydr eecviingt h peameyn (Ift aplicpblea)收款項的取形企無實業名稱體(若適)用1 aNme f ooranigation thza it the benseifiac lownr e最受終人(法益人)名稱4Chatepr St3tasu( Mus ctehk one cbxo nly)o第章身份三態(狀可勾僅選種一身) 分□C orporatoi公司n□Disreg rade detnti y形企業實體□無P ratershinp合制公司夥□iSmpe lrTus t純信託單G□ratorn rutts 與人信贈□託Co mplx trest u複信雜託□Est ta 遺產e □G ovrnmente 府政□C nterlaB aknof Is sue中央銀行Ta□-exxmpt oergnizataoin免稅織組□rPviat fouednaitno 人基私會金If yo euteredn dsrigeraded etint, ypartenship, rismlp eturt, sr goanror trtsutabo e, ivst e hetity n hyabrd iaming k aterat yclami? Ye□□sNo倘選上列無形勾企業實、合夥制體司、公純單信或贈託人信託時與該法,是人否為主張租稅協利益定混合式的法?□人是□否If Yes”“ocplete mPrt aIII.倘勾選「」是,完請第三部成。

W8-BEN-E (Rev.July 2017) 美国税表机构用新版


4 Chapter 3 Status (entity type) (Must check one box only):
Simple trust
Grantor trust
Corporation Complex trust
Disregarded entity Estate
Partnership Government
Certified deemed-compliant limited life debt investment entity. Complete Part VIII.
Active NFFE. Complete Part XXV. Passive NFFE. Complete Part XXVI.
Certain investment entities that do not maintain financial accounts. Complete Part IX.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 59689N
Form W-8BEN-E (Rev. 7-2017)
Form W-8BEN-E (Rev. 7-2017)
Nonreporting IGA FFI. Complete Part XII. Foreign government, government of a U.S. possession, or foreign central bank of issue. Complete Part XIII.
Participating FFI.
▶ For use by entities. Individuals must use Form W-8BEN. ▶ Section references are to the Internal Revenue Code. ▶ Go to /FormW8BENE for instructions and the latest information. ▶ Give this form to the withholding agent or payer. Do not send to the IRS.

表格W-8BEN-E填写说明

表格 W-8BEN-E 填写说明(于 2017 年 7 月修订)美国财政部美国国税局在美纳税与报税受益方身份证明(实体)除非另有说明,请参见《国内税收法》。

未来发展关于表格 W-8BEN-E 及其填写说明的最新进展,例如在该表格和说明发布后颁布的相关法律法规,请访问/ FormW8BENE。

最新进展有限 FFI 和有限分支机构。

有限 FFI 和有限分支机构身份已于 2016 年 12 月 31 日到期,并且已从此表格和填写说明中删除。

获赞助 FFI 和获赞助直接申报 NFFE。

自 2017 年 1 月 1 日起,登记视同遵守 FATCA 的获赞助 FFI 和获赞助直接申报NFFE 必须获得自己的 GIIN 以便在此表格上提供,并且不可再提供赞助实体的 GIIN。

此表格已经更新以反映这一要求。

非申报 IGA FFI。

此表格和这些填写说明已经更新以反映财政部法规中要求预扣款代理人证明非申报 IGA FFI 的要求。

这些填写说明还澄清是获赞助实体的非申报 IGA FFI 应提供自己的 GIIN(如有要求)并且不应提供赞助实体的GIIN。

参见第 12 部分的填写说明。

此外,这些填写说明规定:受托人提供证明文件的信托的外国受托人应提供其登记为参与 FATCA 的 FFI(包括模式 2 申报 FFI)或模式1 申报 FFI 时收到的 GIIN。

外国纳税人身份编号 (TIN)。

这些填写说明已更新以要求在一家金融机构的美国办事处或分支机构持有金融账户的特定外国账户持有人在此表格上提供外国 TIN(某些情况除外)。

请参见第 9b 行的填写说明了解这一要求的例外情况。

提醒注意。

如果您居住于 FATCA 合伙人辖区(即具有互惠的IGA 模式 1 辖区),特定纳税账户信息可提供给居住辖区。

一般说明关于本说明中所用术语的定义,请参阅下文的定义部分内容。

表格用途本表格供外籍实体证明第 3 章、第 4 章及本说明下文中描述的《国内税收法》其他特定条款规定的身份。

美股开户攻略,如何选择适合自己的券商

美股开户攻略,如何选择适合自己的券商中国在“互联网+”创新2.0发展新业态的推动下,创新模式不断嬗变。

就拿我所熟知的美股行业来说,近年涌现出一批有影响力的互联网券商(富途,老虎、美豹),利用风口优势,将开户流程优化到极致,不仅全部在网上可以办理所有开户手续,而且也把美股佣金费率降到最低,国内2015年出现可以“0佣金”炒美股的券商「美豹金融」,而美国出现“0佣金”炒美股的「Robinhood」是在2014年,仅比中国早一年,可见创新速度之快,下面是可以网上办理美股开户的券商分类。

一、美股券商分类1)美国本土券商:一般是佣金低的开户门槛高,门槛低的佣金高。

IB 盈透证券:典型的佣金低开户门槛高,开户资金10,000 $,不过IB交易品种全面,佣金按股数收费,每股0.005$,现在开户已经不需要再邮寄材料,均发送 email 或者发送传真即可,做空也方便,有很多票可以借给你卖空。

但是IB的交易软件非常难用,有账户维护费(每月最低活动费为10$,当月佣金超过30$的话这项收费就能免除)所以他主要面向专业或资金量大的交易者,交易比较频繁(月交易佣金会超过$30),除了美股外,对港股、外汇、黄金、期权、期货等也有涉足或有兴趣的全球型交易者。

E*Trade:交易手续费偏高,为每笔股票$6.99-9.99,期权交易手续费为$12.99+$0.75/份合约。

如果账户资产超过5万美元,则每笔交易手续费为股票$9.99,期权交易手续费为$9.99+$0.75/份合约。

开户的最低资金要求为$1,000(现金账户)或$2,000(保证金账户)。

E*Trade亿创理财在香港开设有分E*Trade在2008金融危机中损失惨重,市值损失超过90%。

虽然E*Trade靠其他投资公司的注资逃过破产命运,美股账户的保险也相当完备,但我还是建议,暂时不要考虑在它这里开户为妙。

Scottrad史考特:佣金7$/每笔,收费在网络券商中属于中等水平,最低开户资金500$,不限股数。

Win8设备集中介绍

Win8设备集中介绍2012年10月26日,微软全新的Win8操作系统正式在全球范围内发布,并由此带来PC形态的新一轮变革。

Win8重新定义了桌面操作系统概念,在继承Windows传统的桌面模式操作体验的基础上,为用户提供了一套新颖、高效的全新操作体验。

作为Win8的性能和体验的标志型产品,“超极本”正借助Win8完成自我进化。

与传统笔记本电脑不同,搭载全新Win8操作系统的超极本设备,不仅具备高端的配置和轻盈、亮丽的外观设计,各大OEM厂商还根据Win8的触控特性和移动办公优势,创造性的推出了触控笔记本、平板/笔记本混合型产品,它们既有传统笔记本形态,也有配备可拆卸键盘底座的平板形态,甚至还包含滑盖、翻转等多种个性产品。

当然在入门、中端、专业的三个级别上,在面对这么多的设备,我们更多的需要根据自己的需求去选择和购买产品。

入门华硕VivoBook是一款颇具性价比的产品,VivoBook搭载一块1366*768分辨率的14寸触控屏幕,能够降低老年用户对鼠标操控的学习成本,同时结合Win8的多点触控特性,老年用户还可以通过手指的捏合来放大/缩小屏幕上的显示元素。

此外,VivoBook内置英特尔酷睿i5 3317U处理器,标配4GB内存和524GB混合硬盘,采用英特尔HD 4000显卡。

而华硕S200E作为VivoBook系列中的一款追求极高性价比的Win8触屏超极本,S200E所拥有的功能性一点不差:11.6英寸显示屏搭配金属为材质的机身,裸机重量仅为1.395Kg,非常适合随身携带。

而S200E所提供的多种颜色加上超薄小巧的机身,算得上是女性用户值得选择的Win8笔记本产品。

神州精盾Q480S-i7 D1笔记本同样是一款性价比非常高的产品,目前官方提供的售价为4999元人民币。

尽管售价不高,但是机器却配备了较为高端的硬件:搭载一颗酷睿i7-3630QM四核心处理器,内置8GB 内存和500GB硬盘,同时配备2G 显存的英伟达GT640M独立显卡和英特尔HD 4000集成显卡,并拥有一颗130万像素的高清摄像头。

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