2024年5月26日发(作者：何依秋)
Form W-8BEN (Rev. February 2006) Department of the Treasury Internal Revenue
Service
W-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。
Instead, use
Form:
代替的，应该对应
使用如下表格。
Do not use this form for:
不要将本表用作以下用途：
U.S. citizen or other U.S. person, including a resident
alien individual W-9
美国公民或其他美国境内居民,包括居住在美国的外国人
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 . W-8ECI
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
A foreign partnership, a foreign simple trust, or a
foreign grantor trust (see instructions for exceptions).
W-8ECI or W-8IMY
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).
A 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 is
W-8ECI or W-8EXP
Claiming 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)。
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-8BEN
A 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:(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 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。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
2024年5月26日发(作者：何依秋)
Form W-8BEN (Rev. February 2006) Department of the Treasury Internal Revenue
Service
W-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。
Instead, use
Form:
代替的，应该对应
使用如下表格。
Do not use this form for:
不要将本表用作以下用途：
U.S. citizen or other U.S. person, including a resident
alien individual W-9
美国公民或其他美国境内居民,包括居住在美国的外国人
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 . W-8ECI
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
A foreign partnership, a foreign simple trust, or a
foreign grantor trust (see instructions for exceptions).
W-8ECI or W-8IMY
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).
A 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 is
W-8ECI or W-8EXP
Claiming 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)。
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-8BEN
A 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:(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 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。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