莫桑比克投资优惠政策-Mozambique

InvestmentOpportunitiesinMozambique-Tourism莫桑比克旅游业投资机会Mozambique莫桑比克•Location:SouthernAfrica•Boundaries–Tanzania–Malawi–Zambia–Zimbabwe–SouthAfrica–Suaziland•Capital:Maputo•Population:20,366,795(2007)•Surface(area):799,380sqkm•Coastline:2,515Km•MainRiver:Zambeze•MainLake:Niassa(Malawi)•Officiallanguage:Portuguese•地理位置：非洲南部•邻国-坦桑尼亚-马拉维-赞比亚-津巴布韦-南非-斯威士兰•首都：马普托•人口：20,366,795•面积：799,380平方公里•海岸线：2,515Km•主要河流：赞比西河•主要湖波：尼亚萨湖（马拉维）•官方语言：葡萄牙语MacroeconomicData宏观经济指数•GlobalDomesticProduct(GDP)in20068.5%•GDPpercapita(US$)–2003264–2004311–2005347–2006394•Inflation(Dez06/Dez05)8.1%•Exports(US$000)–20041504000–20051745000–20062381132•Imports(US$000)–20042035000–20052408000–20062869327•2006年国民生产总值（PIB）增长：8.5％•人均国民生产总值（US$）-2003264-2004311-2005347-2006394•通涨率（06年12月/05年12月）：8.1％•出口额（US$000)-20041504000-20051745000-20062381132•进口额（US$000)-20042035000-20052408000-20062869327MacroeconomicDataGlobalDomesticProductEvolution宏观经济指数国民生产总值发展010,00020,00030,00040,00050,00060,00070,00080,0001997199819992000200120022003200420052006MilhõesdeMTExternalTrade–2006对外贸易-2006•Exports–Products•Aluminium•Cashewnuts•Timber•Cotton•Seafood•Tobbacco–Destination1.Holland(Nederland)2.SouthAfrica3.Zimbabwe4.Suiwtzerland5.Spain6.China7.India8.Portugal9.Germany10.Malawi•出口–产品•铝•腰果•木材•棉花•海产品•烟草–对象国1.荷兰2.南非3.津巴布韦4.瑞士5.Espanha6.中国7.印度8.葡萄牙9.德国10.马拉维ExternalTrade–2006对外贸易-2006•Imports–Products•Alumina•Transportequipment•Electricalequipment•Industrialmachinery•Oilproducts•Cereals–Origin1.SouthAfrica2.Holland(Nederland)3.Portugal4.India5.China6.UnitedStatesofAmerica7.UnitedArabeEmirates8.Germany9.Thailand10.Pakistan•进口–产品•氧化铝•交通器材•电器•工业设备•石油产品•谷类–来源国1.南非2.荷兰3.葡萄牙4.印度5.中国6.美国7.阿联酋8.德国9.泰国10.巴基斯坦TaxationSystem税收体系•Importduties–Equipment5.0%–Rawmaterial2.5%–Semi-processedgoods7.5%–Goodsforconsumption20.0%•ValueAddedTax17.0%•IncomeTax–General32.0%–Agriculture(Until2010)10.0%•SocialSecurity7.0%–Employee3%–Employer4%•进口关税–设备5.0%–原材料2.5%–半加工品7.5%–消费品20.0%•增值税17.0%•所得税–总体32.0%–农业(至2010年)10.0%•社会安全税7.0%–被雇佣者3%–雇佣者4%InvestmentLegislation投资方面的法规•InvestmentLaw•RegulationonInvestmentLaw•CodeofFiscalBenefits•RegulationonExportProcessingZones•SpecialRegimeforIndustry•投资法•投资法条例•税收优惠条例•工业自由区规定•加工业特殊政策InvestmentLaw投资法•Guarantees–Legalprotectionofgoodsandrights–Norestrictiononimportofcapitalandloans,includingtheirrepayment–100%remittanceofprofitallowed–Compensation,incaseofexpropriation•Nationalinterest•Nationalsecurity•Publichealth•投资保障:–对财产和权利的法律保护–对境外贷款和境外利息支付不作限制–红利100%输出–征用时的补偿•国家利益•国家安全•公共健康RegulationonInvestmentLaw投资法条例•MinimalamounttobeinvestedtogetthestatusofForeignInvestorUS$50000•Rights–GuaranteesprovidedbytheInvestmentLaw–IncentivesprovidedbytheCodeofFiscalBenefits•外国直接投资最小金额：US$50000•保证得到–投资法中提及的保证–税收优惠条例中提到的税收优惠政策CodeofFiscalBenefits税收优惠条例•Incentives–Exemptionof•Customsduties•ValueAddedTax–FiscalCredit5%-20%–Accelereteddepreciation–50%rebateonpropertytransfertax–SpecialRegimeforAgriculture•80%rebateonIncomeTax(Until2012)•优惠–免税•海关关税•增值税–税收抵免5%-20%–加速偿还–土地税减免50%–农业的特殊政策•所得税减免80%(至2012年)CodeofFiscalBenefits税收优惠条例•SpecialRegimes–Agriculture–Hotels–LargeProjects(InvestmentUS$500Million)–RapidDevelopmentZones•特殊政策–农业–酒店业和旅游业–大规模的项目(最小投资额为500万美金)–高速发展区域ExportProcessingZones工业自由区•Obligations–Exportof85%ofannualproduction–Employ,atleast,20mozambicanemployees•Nocustomsdutiesonimportofgoods•60%rebateonIncomeTaxduring10years•Nopropertytransfertax•NoValueAddedTaxonalltransactions•要求–出口量达到年产量的85％–雇佣20个莫桑比克员工•进口设备–免海关关税•十年之内的所得税减免60％•免土地税•所有交易免增值税Land土地•InMozambiquelandbelongstoStateandcannotbesold•Concessionfor50years,renewblefor50years•Annualfee(MZM/hectare)–Livestock2.00–Permanentcrops2.00–Othercrops15.00–Outrersactivities30.00•土地属国家所有，不得购买，出售，租借或抵押•许可期限为50年＋50年•年费用(MZM/公顷)–畜牧业2.00–永久作物2.00–农业15.00–其他活动30.00InvestmentOpportunitiesonTourismSector旅游业的投资机会InvestmentOpportunitiesonTourismSector旅游业的投资机会•MaputoSpecialReserve–Location:SouthofMaputo–Characteristic:eco-systemwithsavanna,forests,lakes,rivers,birds,turtles,elephants.–Access:Byroadorbyplane.–Envisagedinvestment:opportunityfordevelopmentof3luxurylodges•马普托国家保护区–位置:马普托南部–特点:该地的生态系统含括了大草原，森林，湖波，河流，鸟类，海龟和大象等。–到达方式:公路或飞机。–投资:在该地区可开发三个豪华旅游区。TourismInvestmentOpportunitiesonTourismSector旅游业的投资机会•GiléandIlhasPrimeiras(Islands)–Location:ZambeziaProvince,GiléandPebaneDistricts–Characteristic:TheGiléReservehaselephants,lions,wilddogsin2100Km²ofland.–Access:ToGileReserve,byroadandtotheIslandsbyboat–Envisagedinvestment:IntheIslandssmallluxurieslodgesshouldbedevelopedincombinationwithprivatehouses.•基莱和普里美拉群岛–位置:赞比西亚省，基莱和佩巴内区–特点:基莱保护区占地面积Km²，在其区域内有大象，狮子，野狗，和其他野生动物。–到达方式:从公路到达保护区，坐船到达各岛屿。–投资:在岛屿上，可开发小型豪华旅游区，与私人住宅相结合。TourismInvestmentOpportunitiesonTourismSector旅游业的投资机会•PraiadaRocha(RockBeach)–Location:InhambaneProvince–Characteristic:260hectaresseafrontareawithsandybeach–Access:Goodaccessbyroad–Envisagedinvestment:Asemi-luxuryundertakingshouldbedeveloped.•罗沙沙滩–位置:伊尼扬巴内省–特点:面积260公顷，面对大海，美丽的沙滩。–到达方式:通过公路，可方便到达。–投资:该地区需要中高档次的发展。TourismInvestmentOpportunitiesonTourismSector旅游业的投资机会•Quissico–Inhambane•Dongane–Inhambane•Inhassoro–Inhambane•Cru