文｜Kim Li 李金金會計師
If you want to sell APP or iBooks on Amazon, iPhone or iPad, no matter which country's App store you are using, there will be US tax issue. For e.g. Amazon will withhold 30% tax for all sales commission paid to non-Americans. For this purpose, you will need to provide EIN to Amazon.
What is EIN? 什麼是EIN?
An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, is the number allocated by the US federal government to company for tax purposes. It is used to identify a business entity, very similar to Taiwan's uniform tax ID. EIN is commonly used in Amazon, PayPal, Google, etc. EIN is also required for opening a bank account. Individual can also apply for EIN as a sole proprietor. Once an EIN has been assigned to a business entity, it becomes the permanent Federal taxpayer identification number for that entity. IRS cannot cancel your EIN, unless the company wants to close it.
EIN就是雇主身份識別號碼，也稱作聯邦雇主報稅號碼，是美國聯邦政府為稅收目的而分配給公司的編號，就像是台灣的統一編號，EIN 常用於Amazon、PayPal、 Google...等，就連銀行開戶也需要提供EIN，個人也可以以獨資的方式申請，而EIN 一旦分配，就永久不會收回，除非公司主動向國稅局申請關閉EIN。
withholding tax 扣繳
business entity 企業個體
sole proprietor 獨資