FATCA CRS

(Foreign Account Tax

Compliance Act) ( CRS)

Foreign Account Tax Compliance Act

(CRS)

( )

( )

( ) /

( )

( )

( )

( ) ( SSN)

( )

( )

( ) /

( )

( )

( )

1. ( )

2.

3. (

(Internal Revenue Service)

4.

( )

( )

*N00315* N00315

( )

1.

2.

3.

( ) (

)

(Recalcitrant Account)

2

FATCA/CRS

A.

____________________________

B.

( )

( )

( )

1. W-8BEN

2.

C.

A

F G J M Q (

) 31

183

1. Form W-9

D.

(ROC)

(i) (ii)

(i) (ii)

( ) ( A B C B

)

1

2

3

A -

B - ( )

C - ( : )

(* )

1

Name in Chinese

*

Name in English

First or

Given

Name

Middle

Name(s)

Family name

or

Surname(s)

2

*

Current residential

address

(Number, street, and room or suite)

/ (City or Town)

/ / (State/Province/Region)

(Country) (Postcode)

3 *

Date of birth

4 *

Place of birth

*:

Country/Jurisdiction*:

*

City*

Declaration and Signature*

-( ) (Foreign Account Tax Compliance

Act)( SSN)

FATCA CRS

FATCA CRS

FATCA CRS

/

(FATCA CRS )

30 FATCA CRS

( )

(FATCA)

Foreign Account Tax Compliance Act (FATCA)

1. ( )

2014 7 1

2.

Taxpayer Identification Number TIN

( )

( )

3.

W-9

W-9

4. 3

183 183

; 183 31 1/3

1/6 183

F J M Q

5.

(1)

W-8 (2)W-8 (3) (4)

6. FATCA

1. 5 1 6

( CRS )

2. CRS

/

/

(

) OECD

(Rules governing tax residence,

http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-

assistance/tax-residency/#d.en.347760)

3.

/