莫桑比克投资优惠政策-Mozambique.ppt

InvestmentOpportunitiesinMozambique-Tourism,莫桑比克旅游业投资机会,Mozambique莫桑比克,Location:SouthernAfricaBoundariesTanzaniaMalawiZambiaZimbabweSouthAfricaSuazilandCapital:MaputoPopulation:20,366,795(2007)Surface(area):799,380sqkmCoastline:2,515KmMainRiver:ZambezeMainLake: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$)2003264200431120053472006394Inflation(Dez06/Dez05)8.1%Exports(US$000)200415040002005174500020062381132Imports(US$000)200420350002005240800020062869327,2006年国民生产总值（PIB）增长：8.5人均国民生产总值（US$）-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)-20042035000-20052408000-20062869327,MacroeconomicDataGlobalDomesticProductEvolution宏观经济指数国民生产总值发展,ExternalTrade2006对外贸易-2006,ExportsProductsAluminiumCashewnutsTimberCottonSeafoodTobbaccoDestinationHolland(Nederland)SouthAfricaZimbabweSuiwtzerlandSpainChinaIndiaPortugalGermanyMalawi,出口产品铝腰果木材棉花海产品烟草对象国荷兰南非津巴布韦瑞士Espanha中国印度葡萄牙德国马拉维,ExternalTrade2006对外贸易-2006,ImportsProductsAluminaTransportequipmentElectricalequipmentIndustrialmachineryOilproductsCerealsOriginSouthAfricaHolland(Nederland)PortugalIndiaChinaUnitedStatesofAmericaUnitedArabeEmiratesGermanyThailandPakistan,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南非荷兰葡萄牙印度中国美国阿联酋德国泰国巴基斯坦,TaxationSystem税收体系,ImportdutiesEquipment5.0%Rawmaterial2.5%Semi-processedgoods7.5%Goodsforconsumption20.0%ValueAddedTax17.0%IncomeTaxGeneral32.0%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,InvestmentLawRegulationonInvestmentLawCodeofFiscalBenefitsRegulationonExportProcessingZonesSpecialRegimeforIndustry,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,GuaranteesLegalprotectionofgoodsandrightsNorestrictiononimportofcapitalandloans,includingtheirrepayment100%remittanceofprofitallowedCompensation,incaseofexpropriationNationalinterestNationalsecurityPublichealth,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$50000RightsGuaranteesprovidedbytheInvestmentLawIncentivesprovidedbytheCodeofFiscalBenefits,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,IncentivesExemptionofCustomsdutiesValueAddedTaxFiscalCredit5%-20%Accelereteddepreciation50%rebateonpropertytransfertaxSpecialRegimeforAgriculture80%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,SpecialRegimesAgricultureHotelsLargeProjects(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,ObligationsExportof85%ofannualproductionEmploy,atleast,20mozambicanemployeesNocustomsdutiesonimportofgoods60%rebateonIncomeTaxduring10yearsNopropertytransfertaxNoValueAddedTaxonalltransactions,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,InMozambiquelandbelongstoStateandcannotbesoldConcessionfor50years,renewblefor50yearsAnnualfee(MZM/hectare)Livestock2.00Permanentcrops2.00Othercrops15.00Outrersactivities30.00,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30.00,InvestmentOpportunitiesonTourismSector旅游业的投资机会,InvestmentOpportunitiesonTourismSector旅游业的投资机会,MaputoSpecialReserveLocation:SouthofMaputoCharacteristic: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。,Tourism,InvestmentOpportunitiesonTourismSector旅游业的投资机会,GilandIlhasPrimeiras(Islands)Location:ZambeziaProvince,GilandPebaneDistrictsCharacteristic:TheGilReservehaselephants,lions,wilddogsin2100Kmofland.Access:ToGileReserve,byroadandtotheIslandsbyboatEnvisagedinvestment: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Km，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。,Tourism,InvestmentOpportunitiesonTourismSector旅游业的投资机会,PraiadaRocha(RockBeach)Location:InhambaneProvinceCharacteristic:260hectaresseafrontareawithsandybeachAccess:GoodaccessbyroadEnvisagedinvestment: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。,Tourism,InvestmentOpportunitiesonTourismSector旅游业的投资机会,QuissicoInhambaneDonganeInhambaneInhassoroInhambaneCrusse/JamaliNampulaAngocheNampulaChiubaBeachCDLurioRiverFallsCD,InvestmentOpportunitiesonAgricultureSector农业的投资机会,RiceWheatMaizeSoybeansCassavaCitrusBananaSugarcaneCotton,水稻小麦玉米大豆木薯橙类香蕉甘蔗棉花,Agriculture,InvestmentOpportunitiesinOtherSectors其他领域的投资机会,LivestockFisheryandaquacultureIndustryTextileandGarmentAgro-processingGlassMetalworksWoodBuildingmaterialCementCeramicHousing,