{"id":31107,"date":"2025-06-14T21:28:44","date_gmt":"2025-06-14T13:28:44","guid":{"rendered":"https:\/\/rejoiceshuscpa.com\/foreign-owned-single-member-llc-us-tax-filing\/"},"modified":"2026-02-17T23:08:01","modified_gmt":"2026-02-17T15:08:01","slug":"foreign-owned-single-member-llc-us-tax-filing","status":"publish","type":"post","link":"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/","title":{"rendered":"\u7f8e\u570b\u958b\u516c\u53f8: Foreign-Owned Single Member LLC\u5728\u7f8e\u570b\u7684\u7a05\u52d9\u8cac\u4efb\u8207\u7a05\u52d9\u8655\u7406"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u6211\u5728\u7f8e\u570b\u958b\u4e86\u516c\u53f8\uff0c\u662f\u4e0d\u662f\u958b\u59cb\u8981\u5411\u7f8e\u570b\u653f\u5e9c\u7e73\u7a05\u4e86\uff1f<\/p>\n<\/blockquote>\n\n\n\n<p>\u7b54\u6848\u662f\uff1a\u4e0d\u4e00\u5b9a\u3002<\/p>\n\n\n\n<p>\u9700\u4e0d\u9700\u8981\u7e73\u7a05\u7684\u5224\u5b9a\u91cd\u9ede: \u4f60\u5728\u7f8e\u570b\u7684\u516c\u53f8\u6709\u6c92\u6709\u5be6\u8cea\u7684\u7d93\u71df\u6d3b\u52d5\u3002<\/p>\n\n\n\n<p>\u6709\u5be6\u8cea\u7684\u71df\u696d\u6d3b\u52d5\u7522\u751f\u7684\u6536\u5165\uff0c\u8981\u7e73\u7a05<\/p>\n\n\n\n<p>\u6c92\u6709\u5be6\u8cea\u7684\u71df\u696d\u6d3b\u52d5\uff0c\u55ae\u7d14\u7528Stripe\u5de5\u5177\u6536\u6b3e\uff0c\u4e0d\u9700\u8981\u7e73\u7a05\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u5167\u5bb9\u76ee\u9304<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e8%bf%b7%e6%80%9d\" >\u8ff7\u601d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e4%bb%80%e9%ba%bc%e6%98%afeci%ef%bc%9f\" >\u4ec0\u9ebc\u662fECI\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e5%a6%82%e4%bd%95%e5%88%a4%e5%ae%9a%e6%9c%89%e6%b2%92%e6%9c%89eci\" >\u5982\u4f55\u5224\u5b9a\u6709\u6c92\u6709ECI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e6%9c%89eci\" >\u6709ECI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e6%b2%92%e6%9c%89eci\" >\u6c92\u6709ECI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e6%80%8e%e6%a8%a3%e7%ae%97%e6%9c%89%e7%87%9f%e6%a5%ad%e7%9b%b8%e9%97%9c%e6%b4%bb%e5%8b%95\" >\u600e\u6a23\u7b97\u6709\u71df\u696d\u76f8\u95dc\u6d3b\u52d5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#foreign-owned_single_member_llc%e5%a0%b1%e7%a8%85%e8%99%95%e7%90%86\" >Foreign-Owned Single Member LLC\u5831\u7a05\u8655\u7406<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e6%b2%92%e6%9c%89eci-2\" >\u6c92\u6709ECI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rejoiceshuscpa.com\/en\/foreign-owned-single-member-llc-us-tax-filing\/#%e6%9c%89eci-2\" >\u6709ECI<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e8%bf%b7%e6%80%9d\"><\/span>\u8ff7\u601d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6211\u7684\u5ba2\u6236\u7d93\u5e38\u6703\u63d0\u5230:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u56e0\u70ba\u6211\u7684\u516c\u53f8\u5728\u7f8e\u570b\uff0c\u6240\u4ee5\u6211\u5728Stripe\u88e1\u9762\u6240\u6536\u7684\u6b3e\u9805\u90fd\u5c6c\u65bc\u7f8e\u570b\u7684\u6536\u5165\uff0c\u5982\u679c\u5728\u53f0\u7063\u5831\u7a05\uff0c\u9019\u90e8\u5206\u5c31\u662f\u6211\u7684\u6d77\u5916\u6536\u5165\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u5be6\u969b\u4e0a\u662f:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u6211\u96d6\u7136\u5728\u7f8e\u570b\u958b\u516c\u53f8\uff0c\u4f46\u6211\u9084\u662f\u5728\u7f8e\u570b\u5883\u5916 (\u4f8b\u5982:\u53f0\u7063\u6216\u6578\u4f4d\u904a\u7267\u6240\u5728\u570b\u5bb6) \u63d0\u4f9b\u670d\u52d9\uff0c\u6211\u5011\u53ea\u662f\u7528\u7f8e\u570b\u7684\u91d1\u6d41\u5de5\u5177Stripe\u6536\u6b3e\u800c\u5df2\uff0c\u6240\u4ee5\u9019\u90e8\u5206\u9084\u662f\u5c6c\u65bc\u6211\u7684\u53f0\u7063\u6536\u5165\uff0c\u8981\u5728\u53f0\u7063\u7e73\u7a05; \u5982\u679c\u662f\u5728\u5176\u4ed6\u6578\u4f4d\u904a\u7267\u7684\u570b\u5bb6\uff0c\u8acb\u53c3\u7167\u7576\u5730\u7a05\u6cd5\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u9664\u975e<\/p>\n\n\n\n<p>\u6709\u4eba\u66ff\u4f60\u5728\u7f8e\u570b\u57f7\u884c\u4e00\u4e9b\u76f8\u95dc\u7684\u884c\u92b7\uff0c\u884c\u653f\u696d\u52d9\uff0c\u5e6b\u52a9\u4f60\u5728\u53f0\u7063\u53ef\u4ee5\u63a5\u5230\u5728\u7f8e\u570b\u7684\u6848\u5b50\uff0c\u9019\u6a23\u624d\u7b97\u5728\u7f8e\u570b\u7684\u6536\u5165\uff0c\u4e5f\u624d\u7b97\u53f0\u7063\u7684\u6d77\u5916\u6536\u5165<\/p>\n\n\n\n<p>\u9019\u6a23\u7684\u6536\u5165\u7f8e\u570b\u570b\u7a05\u5c40\u7d66\u4e86\u4e00\u500b\u540d\u7a31\uff0c\u53eb\u505a\u6709\u6548\u95dc\u806f\u6027\u6536\u5165<\/p>\n\n\n\n<p>Effectively Connected Income, \u4ee5\u4e0b\u7c21\u7a31ECI\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%bb%80%e9%ba%bc%e6%98%afeci%ef%bc%9f\"><\/span>\u4ec0\u9ebc\u662fECI\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Effectively Connected Income\uff0c\u6709\u6548\u6027\u95dc\u806f\u6536\u5165<\/p>\n\n\n\n<p>\u4f60\u7684\u7f8e\u570b\u516c\u53f8\u5728\u7576\u5730\u6709\u7522\u751f\u76f8\u95dc\u7684\u71df\u696d\u6d3b\u52d5\uff0c\u5e6b\u52a9\u4f60\u5728\u7f8e\u570b\u5883\u5167\u7522\u751f\u7684\u6536\u5165\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e5%a6%82%e4%bd%95%e5%88%a4%e5%ae%9a%e6%9c%89%e6%b2%92%e6%9c%89eci\"><\/span>\u5982\u4f55\u5224\u5b9a\u6709\u6c92\u6709ECI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u600e\u9ebc\u5224\u5b9a\u4f60\u7684\u7f8e\u570b\u516c\u53f8\u5728\u7576\u5730\u6709\u6c92\u6709\u5be6\u8cea\u7684\u71df\u696d\u6d3b\u52d5\uff1f<\/p>\n\n\n\n<p>\u63db\u8a00\u4e4b\uff0c\u4f60\u7684\u7f8e\u570b\u516c\u53f8\u6240\u8cfa\u7684\u9322\u548c\u7f8e\u570b\u7576\u5730\u6709\u6c92\u6709\u5be6\u969b\u7684\u9023\u7d50\uff1f<\/p>\n\n\n\n<p>\u5224\u5b9a\u6709\u7121ECI\u7684\u5169\u9805\u6307\u6a19\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u670d\u52d9\u63d0\u4f9b\u5730\u4f7f\u5426\u5728\u7f8e\u570b<\/li>\n\n\n\n<li>\u5728\u7f8e\u570b\u5883\u5167\u662f\u5426\u6709<strong>\u7a4d\u6975\u7684<\/strong>\u696d\u52d9\u6216\u5546\u696d\u6d3b\u52d5<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%9c%89eci\"><\/span>\u6709ECI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>\u670d\u52d9\u63d0\u4f9b\u5730\u662f\u5426\u5728\u7f8e\u570b\uff1a<\/strong><\/p>\n\n\n\n<p>\u4f60\u672c\u4eba\u5c31\u5728\u7f8e\u570b\u7576\u5730\u63d0\u4f9b\u670d\u52d9<\/p>\n\n\n\n<p><strong>\u5728\u7f8e\u570b\u5883\u5167\u662f\u5426\u6709\u7a4d\u6975\u7684\u696d\u52d9\u6216\u5546\u696d\u6d3b\u52d5<\/strong><\/p>\n\n\n\n<p>\u4f60\u672c\u4eba\u96d6\u7136\u6c92\u6709\u5728\u7f8e\u570b\u63d0\u4f9b\u670d\u52d9\uff0c\u4f46\u4f60\u5728\u7f8e\u570b\u8a2d\u6709\u8fa6\u516c\u5ba4\u4e26\u96c7\u7528\u54e1\u5de5\uff0c\u8655\u7406\u4e00\u4e9b\u548c\u71df\u696d\u6d3b\u52d5\u76f8\u95dc\u7684\u5de5\u4f5c\uff08\u884c\u653f\uff0c\u884c\u92b7\u7b49\uff09<\/p>\n\n\n\n<p>\u6216<\/p>\n\n\n\n<p>\u6c92\u6709\u8a2d\u8fa6\u516c\u5ba4\uff0c\u4f46\u6709\u96c7\u7528\u4e00\u500b\u5925\u4f34\u5728\u7f8e\u570b\u5e6b\u4f60\u8655\u7406\u5c08\u6848\u56e0\u800c\u7522\u751f\u6536\u5165<\/p>\n\n\n\n<p>\u4f8b\u5982:&nbsp;<\/p>\n\n\n\n<p>\u4f60\u6709\u5728\u6559\u7dda\u4e0a\u8ab2\u7a0b\uff0c\u4f60\u5728\u7f8e\u570b\u7576\u5730\u6709\u4e00\u500b\u5408\u4f5c\u5925\u4f34\uff0c\u4ed6\u5728\u7576\u5730\u70ba\u4f60\u57f7\u884c\u4e00\u4e9b\u884c\u92b7\uff0c\u63a8\u5ee3\u76f8\u95dc\u62db\u751f\u5de5\u4f5c\uff0c\u4e26\u70ba\u4f60\u5728\u7f8e\u570b\u7576\u5730\u62db\u52df\u5230\u5b78\u54e1\uff0c\u50cf\u9019\u7a2e\u60c5\u6cc1\u5c31\u6709\u53ef\u80fd\u88ab\u7f8e\u570b\u570b\u7a05\u5c40<\/p>\n\n\n\n<p>\u8a8d\u5b9a\u70ba\u7f8e\u570b\u5883\u5167\u6536\u5165\uff0c\u8981\u5411\u7f8e\u570b\u653f\u5e9c\u7e73\u7a05\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%b2%92%e6%9c%89eci\"><\/span>\u6c92\u6709ECI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6240\u4ee5\u8ac7\u5230\u9019\u88e1\uff0c\u4f86\u5230\u7f8e\u570b\u958b\u516c\u53f8\u4f7f\u7528Stripe\u91d1\u6d41\u7684\u8001\u95c6\u5011\uff0c\u4f60\u5011\u7684\u60c5\u6cc1\u662f\uff1a<\/p>\n\n\n\n<p><strong>\u670d\u52d9\u63d0\u4f9b\u5730\u662f\u5426\u5728\u7f8e\u570b<\/strong><\/p>\n\n\n\n<p>\u4f60\u5728\u53f0\u7063\u63d0\u4f9b\u670d\u52d9\uff0c\u53ea\u662f\u6536\u6b3e\u5de5\u5177\u4f7f\u7528\u7f8e\u570b\u7684Stripe<\/p>\n\n\n\n<p><strong>\u5728\u7f8e\u570b\u5883\u5167\u662f\u5426\u6709\u7a4d\u6975\u7684\u696d\u52d9\u6216\u5546\u696d\u6d3b\u52d5<\/strong><\/p>\n\n\n\n<p>\u4f60\u53ea\u662f\u7528Stripe\u6536\u6b3e\uff0c\u5728\u7f8e\u570b\u5883\u5167\u6c92\u6709\u5f9e\u4e8b\u4efb\u4f55\u4ee5\u4e0a\u63d0\u5230\u7684\u76f8\u95dc\u71df\u696d\u6d3b\u52d5\uff0c\u6240\u4ee5\uff0cStripe\u88e1\u9762\u6536\u5230\u7684\u6b3e\u9805\uff0c\u4e0d\u7b97ECI\uff0c\u662f\u4e0d\u7528\u7e73\u7a05\u7d66\u7f8e\u570b\u653f\u5e9c\u7684\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982:&nbsp;<\/p>\n\n\n\n<p>\u4f60\u6709\u5728\u6559\u7dda\u4e0a\u8ab2\u7a0b\uff0c\u4f60\u5728\u7f8e\u570b\u7576\u5730\u6c92\u6709\u5408\u4f5c\u5925\u4f34\uff0c\u6c92\u6709\u4efb\u4f55\u4eba\u7576\u5730\u70ba\u4f60\u57f7\u884c\u4efb\u4f55\u884c\u92b7\uff0c\u63a8\u5ee3\u7b49\u76f8\u95dc\u62db\u751f\u5de5\u4f5c\uff0c\u4f60\u55ae\u7d14\u90fd\u5728\u53f0\u7063\u62db\u751f\u4e26\u6388\u8ab2\uff0c\u53ea\u662f\u4f7f\u7528Stripe\u91d1\u6d41\u6536\u9019\u4e9b\u6b3e\u9805<\/p>\n\n\n\n<p>\uff0c\u9019\u6a23\u7684\u60c5\u5f62\u6240\u6536\u5230\u7684\u6536\u5165\u5c31\u4e0d\u7b97\u7f8e\u570b\u7684ECI\uff0c\u4e0d\u9700\u8981\u7e73\u7a05\u7d66\u7f8e\u570b\u653f\u5e9c\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u9019\u908a\u518d\u4f86\u7e3d\u7d50\u4e00\u4e0b\uff0c\u600e\u6a23\u7b97\u6709\u71df\u696d\u6d3b\u52d5\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%80%8e%e6%a8%a3%e7%ae%97%e6%9c%89%e7%87%9f%e6%a5%ad%e7%9b%b8%e9%97%9c%e6%b4%bb%e5%8b%95\"><\/span>\u600e\u6a23\u7b97\u6709\u71df\u696d\u76f8\u95dc\u6d3b\u52d5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u71df\u696d\u5834\u6240<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>\u5728\u7f8e\u570b\u8a2d\u6709\u71df\u696d\u5834\u6240\uff0c\u4f8b\u5982\u5728\u7576\u5730\u79df\u7528\u4e86\u4e00\u9593\u8fa6\u516c\u5ba4\uff0c\u6709\u96c7\u7528\u81f3\u5c11\u4e00\u4eba\u5728\u8fa6\u516c\u5ba4\u8655\u7406\u884c\u653f\u6216\u4efb\u4f55\u884c\u92b7\u7b49\u76f8\u95dc\u696d\u52d9\uff0c\u4ee5\u81f4\u6709\u7522\u751f\u76f8\u95dc\u71df\u696d\u6536\u5165\uff0c\u6b64\u6536\u5165\u5c31\u8981\u8ab2\u7a05\u3002<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>\u5925\u4f34\uff0c\u54e1\u5de5&nbsp;<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u5728\u7f8e\u570b\u96d6\u7136\u6c92\u6709\u71df\u696d\u5834\u6240\uff0c\u4f46\u4f60\u6709\u96c7\u7528\u4e00\u500b\u5925\u4f34\u5728\u7576\u5730\u5e6b\u4f60\u8655\u7406\u4efb\u4f55\u884c\u653f\u6216\u884c\u92b7\u76f8\u95dc\u4e8b\u52d9\uff0c\u4ee5\u81f4\u5728\u7576\u5730\u6709\u7522\u751f\u4efb\u4f55\u71df\u696d\u6536\u5165\uff0c\u6b64\u6536\u5165\u8981\u8ab2\u7a05<\/p>\n\n\n\n<p>\u7e3d\u7d50\u4e0a\u9762\u5169\u9805\u91cd\u9ede\u53ef\u4ee5\u767c\u73fe\uff0c\u53ea\u8981\u6709\u4eba\u5728\u7576\u5730\u5e6b\u4f60\u8655\u7406\u71df\u696d\u76f8\u95dc\u4e8b\u52d9\uff0c\u9019\u4e9b\u5c31\u662f\u6709\u6548\u95dc\u806f\u6027\u4e8b\u52d9\uff0c\u9032\u800c\u7522\u751f\u6709\u6548\u95dc\u806f\u6536\u5165\uff0c\u9019\u6a23\u7684\u6536\u5165\uff0c\u5c6c\u65bc\u7f8e\u570b\u4f86\u6e90\u6536\u5165\uff0c\u8981\u5728\u7f8e\u570b\u7e73\u7a05\u3002<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u91cd\u9ede\u662f\u8cfa\u9322\u6d3b\u52d5\u5728\u54ea\u88e1\uff1fStripe\u6536\u6b3e\u53ea\u662f\u8f14\u52a9\u4f60\u8cfa\u9322\u6d3b\u52d5\uff0c\u7528\u4f86\u6536\u6b3e\u7684\u5de5\u5177<\/p>\n\n\n\n<p>\u4f60\u7684\u8cfa\u9322\u6d3b\u52d5\u5728\u7f8e\u570b\uff0c\u5c31\u5728\u7f8e\u570b\u7e73\u7a05<\/p>\n\n\n\n<p>\u4f60\u7684\u8cfa\u9322\u6d3b\u52d5\u81ea\u53f0\u7063\uff0c\u5c31\u5728\u53f0\u7063\u7e73\u7a05<\/p>\n\n\n\n<p>\u4f60\u7684\u8cfa\u9322\u6d3b\u52d5\u5728\u7f8e\u570b\u4ee5\u53ca\u53f0\u7063\u4ee5\u5916\u7684\u570b\u5bb6\uff0c\u5c31\u8981\u6839\u64da\u8a72\u570b\u5bb6\u7684\u7a05\u6cd5\u898f\u5b9a\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"foreign-owned_single_member_llc%e5%a0%b1%e7%a8%85%e8%99%95%e7%90%86\"><\/span>Foreign-Owned Single Member LLC\u5831\u7a05\u8655\u7406<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5916\u570b\u4eba\u64c1\u6709\u7684\u55ae\u4e00\u6210\u54e1LLC\u5728\u7f8e\u570b\u8981\u5982\u4f55\u5831\u7a05\uff0c\u6703\u4f9d\u6709\u6c92\u6709ECI\uff0c\u6709\u4e0d\u540c\u7684\u5831\u7a05\u8655\u7406\u65b9\u5f0f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%b2%92%e6%9c%89eci-2\"><\/span>\u6c92\u6709ECI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5728\u7f8e\u570b\uff0c\u53ea\u8981\u4f60\u6709\u958b\u516c\u53f8\uff0c\u5c31\u8981\u505a\u7a05\u52d9\u7533\u5831\u8655\u7406\uff0c\u4e0d\u7ba1\u4f60\u6709\u6c92\u6709\u6536\u5165\u3002<\/p>\n\n\n\n<p><strong>\u70ba\u4ec0\u9ebc\uff1f<\/strong><\/p>\n\n\n\n<p>\u7f8e\u570b\u70ba\u4e86\u907f\u514d\u6709\u5fc3\u4eba\u58eb\u900f\u904e\u5728\u7f8e\u570b\u958b\u516c\u53f8\uff0c\u505a\u4e00\u4e9b\u4e0d\u6cd5\u9014\u5f91\uff0c\u4f8b\u5982\u6d17\u9322\uff0c\u76e1\u91cf\u53ef\u4ee5\u638c\u63e1\u516c\u53f8\u7684\u72c0\u6cc1\uff0c<\/p>\n\n\n\n<p>\u5373\u4f7f\u4f60\u5728\u7f8e\u570b\u958b\u7684\u516c\u53f8\u6c92\u6709\u4efb\u4f55ECI\uff0c\u4e0d\u9700\u8981\u7e73\u7a05\uff0c\u9084\u662f\u8981\u586b\u5beb\u8cc7\u8a0a\u7a05\u8868 (information return) \uff0c\u7533\u5831\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u7d66\u7f8e\u570b\u570b\u7a05\u5c40\uff0c\u8b93\u4ed6\u5011\u4e86\u89e3\u4f60\u7684\u904b\u4f5c\u72c0\u6cc1\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5982\u4f55\u5831\u7a05<\/h4>\n\n\n\n<p>\u8981\u586b\u5beb\u7684\u8868\u683c\u70baForm 1120 + Form 5472<\/p>\n\n\n\n<p>Form 1120\u5176\u5be6\u662f\u4e00\u822c\u7f8e\u570bC\u516c\u53f8\u7533\u5831\u516c\u53f8\u6240\u5f97\u7a05\u7684\u8868\u683c<\/p>\n\n\n\n<p>Single Member LLC\u901a\u5e38\u662f\u4e0d\u9700\u8981\u586bForm 1120<\/p>\n\n\n\n<p>\u4f46\u70ba\u4e86\u6709\u4e00\u5f35\u53ef\u4ee5\u586b\u516c\u53f8\u57fa\u672c\u8cc7\u6599\u7684\u8868\u683c\uff0c\u5c31\u62ffForm 1120 \u7b2c\u4e00\u9801\u4f86\u7576\u4f5c\u5c01\u9762\uff0c\u7b97\u662f\u4e00\u5f35\u5c01\u9762\u8868\uff0c\u53ea\u8981\u586b\u5beb\u516c\u53f8\u57fa\u672c\u8cc7\u6599\u5c31\u53ef\u4ee5\uff0c\u4e26\u4e14\u5728\u8868\u683c\u6700\u4e0a\u65b9\u6a19\u6ce8\u201cForeign-Owned U.S. Disregarded Entity\u201d\uff0c\u91cd\u9ede\u662f\u5f8c\u9762\u9644\u4e0a\u7684Form 5472\u3002<\/p>\n\n\n\n<p><strong>\u4ec0\u9ebc\u662fForm 5472<\/strong><\/p>\n\n\n\n<p>\u5168\u540d\u662f<\/p>\n\n\n\n<p>Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business<\/p>\n\n\n\n<p>\u5916\u570b\u4eba\u5230\u7f8e\u570b\u958b\u516c\u53f8\u7684\u8001\u95c6\u5011\u5927\u90e8\u5206\u662f\u5c6c\u65bc\u524d\u8005\uff0c\u4f60\u5c0d\u65bc\u4f60\u7684\u7f8e\u570b\u516c\u53f8\u64c1\u670925%\u4ee5\u4e0a\u7684\u64c1\u6709\u6b0a\uff0c\u9700\u8981\u586b\u9019\u5f35\u8868\u683c\u3002<\/p>\n\n\n\n<p><strong>5472\u7684\u76ee\u7684<\/strong><\/p>\n\n\n\n<p>\u7c21\u55ae\u4f86\u8aaa\uff0c\u9019\u5f35\u8868\u7684\u4f5c\u7528\u662f\u7f8e\u570b\u570b\u7a05\u5c40\uff08IRS\uff09\u7528\u4f86\u76e3\u63a7\u4f60\u662f\u5426\u6709\u4f7f\u7528\u4f60\u7684\u7f8e\u570b\u516c\u53f8\u9032\u884c\u4e0d\u7576\u7684\u8cc7\u91d1\u64cd\u4f5c\u6216\u9003\u6f0f\u7a05\u3002<\/p>\n\n\n\n<p>\u4f60\u7684\u5ba2\u6236\u6216\u5b78\u54e1\u5011\u7d93\u7531Stripe\u91d1\u6d41\u5237\u5361\uff0c\u5f8c\u7e8cStripe\u91d1\u6d41\u7cfb\u7d71\u8f49\u51fa\u4f86\u7684\u9322\uff0c\u570b\u7a05\u5c40\u8981\u900f\u904e\u9019\u5f35\u8868\uff0c\u4e86\u89e3\u53bb\u5411\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e6%9c%89eci-2\"><\/span>\u6709ECI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5982\u679c\u4f60\u5728\u7f8e\u570b\u7684\u516c\u53f8\uff0c\u6709\u4efb\u4f55ECI\u7522\u751f\uff0c\u53ef\u80fd\u5c31\u4e0d\u53ea\u662f\u55ae\u7d14\u7684Form 5472\u8cc7\u8a0a\u8868\u683c\uff0c\u6703\u727d\u626f\u5230\u7f8e\u570b\u5883\u5167\u7684\u7a05\u52d9\u554f\u984c\uff0c\u4e5f\u5c31\u662f\uff0c\u4f60\u7684\u516c\u53f8\u662f\u6709\u53ef\u80fd\u9700\u8981\u7e73\u7a05\u7684\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5982\u4f55\u5831\u7a05<\/h4>\n\n\n\n<p>Form 1040 NR with Schedule C + Form 5472<\/p>\n\n\n\n<p>\u5728\u7f8e\u570b\u7684Single Member LLC (\u4e00\u4ebaLLC\u4f01\u696d\uff09\u7684\u6536\u5165\uff0c\u9700\u8981\u586b\u5bebForm 1040NR\uff0c\u6bd4\u7167\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11\u5831\u7a05\u65b9\u5f0f\uff0c\u4f75\u5165\u500b\u4eba\u6240\u5f97\u7a05\u88e1\u7533\u5831\u7e73\u7a05\u3002<\/p>\n\n\n\n<p>\u518d\u4f86\uff0c\u4e00\u6a23\u8981\u9644\u4e0a\u8868form 5472\uff0c\u8b93\u570b\u7a05\u5c40\u4e86\u89e3\u4f60\u7684\u8cc7\u91d1\u53bb\u5411\u3002<\/p>\n\n\n\n<p><strong>\u4ec0\u9ebc\u662f1040NR?<\/strong><\/p>\n\n\n\n<p>Form 1040\u662f\u7f8e\u570b\u7684\u500b\u4eba\u5728\u5831\u500b\u4eba\u7a05\u7684\u6642\u5019\u586b\u7684\u8868\u683c\uff0c\u800c\u56e0\u70ba\u4f60\u662f\u5916\u570b\u4eba\uff0c\u6240\u4ee5\u586b\u975e\u7a05\u52d9\u5c45\u6c11\u7528\u76841040NR, NR\u662fNon-Resident (\u975e\u7a05\u52d9\u5c45\u6c11\uff09\u7684\u610f\u601d\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u7576\u5916\u570b\u4eba\u9700\u8981\u5831\u7f8e\u570b\u6536\u5165\u6642<\/p>\n\n\n\n<p>\u9644\u4e0aSchedule C\uff0c\u7528\u4f86\u8a18\u9304\u4f60\u7684\u6536\u5165\u4ee5\u53ca\u652f\u51fa\u7684\u8868\u683c\uff0c\u6839\u64da\u9019\u5f35\u8868\u683c\u8a08\u7b97\u51fa\u640d\u76ca\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u8981\u7e73\u7a05\uff0c\u7a05\u7387\u5927\u6982\u843d\u572810%-37%\u7684\u7a05\u7387\u7d1a\u8ddd\uff0c\u8996\u4f60\u7684\u6536\u5165\u591a\u5be1\u800c\u5b9a\u3002<\/p>\n\n\n\n<p><strong>ITIN\u7a05\u865f<\/strong><\/p>\n\n\n\n<p>\u53e6\u5916\uff0c\u5728\u7533\u5831Form 1040NR \u500b\u4eba\u6240\u5f97\u7a05\u7684\u6642\u5019\uff0c\u5fc5\u9808\u8981\u6709\u4e00\u500b\u7a05\u865f\uff0c\u56e0\u70ba\u5916\u570b\u4eba\u662f\u5c6c\u65bc\u975e\u7a05\u52d9\u5c45\u6c11\uff0c\u6240\u4ee5\u8981\u7533\u8acb\u5916\u570b\u4eba\u5c08\u7528\u7684ITIN\u7a05\u865f (Individual Taxpayer Identification Number)<\/p>\n\n\n\n<p><strong>\u5982\u4f55\u7533\u8acbITIN?<\/strong><\/p>\n\n\n\n<p>\u6e96\u5099\u4ee5\u4e0b\u8cc7\u6599<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u586b\u5bebW-7\u8868\u683c\uff0c<\/li>\n\n\n\n<li>\u8b77\u7167\u6216\u4efb\u4f55\u5176\u4ed6\u53ef\u4ee5\u8b49\u660e\u4f60\u662f\u5916\u570b\u4eba\u8eab\u4efd\u7684\u6587\u4ef6\uff0c\u6b63\u672c\u6216\u7d93\u6838\u51c6\u7684\u526f\u672c\uff0c<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u7b2c\u4e00\u6b21\u7533\u5831\u500b\u4eba\u6240\u5f97\u7a05\u6642\uff0c\u8ddf\u84571040NR\u4e00\u8d77\u5bc4\u7d66\u570b\u7a05\u5c40\uff0c\u5927\u7d047\u9031\u5f8c\uff08\u6839\u64daIRS\u5b98\u7db2\u8aaa\u660e\uff09\uff0c\u570b\u7a05\u5c40\u6703\u5bc4\u4e00\u5c01\u4fe1\u7d66\u4f60\uff0c\u4fe1\u4e0a\u6703\u6838\u767c\u7d66\u4f60\u4e00\u500bITIN\uff0c\u5728\u5f80\u5f8c\u5831\u7a05\u7684\u6642\u5019\uff0c\u9019\u5c31\u662f\u4f60\u7684\u7a05\u865f\u4e86\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 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