库哈开发区综合介绍

南非库哈国家工业开发区

SouthAfricanCoegaNationalIDZSpecificCompanyNameDate/month/2012Contents目录TheCoegaOverview库哈概况KeyInvestmentSectors/Opportunities重点投资行业与机会ForeignTradeAgreements对外贸易协议InvestmentIncentives投资优惠政策CostsofDoingBusinessinCoegaIDZ开发区内的商业成本MajorTaxes主要税种OneStopServices一站式服务SuccessfulInvestmentsinCoegaIDZ成功投资项目TheCoegaOverview库哈概况TheCoegaOverview库哈概况BackgroundandLocation背景与地理位置

InfrastructureandLogistics基础设施与物流PortsofNgquraandPortElizabethNgqura港与伊莉莎白港Airport机场Road公路Rail铁路Background背景CoegaDevelopmentCorporation(Pty)Ltd.库哈发展集团（控股）有限公司WhollyownedbytheSouthAfricanGovernment南非政府全资拥有,南非国有公司CoegaDevelopmentCorporationisresponsibleforthemanagementofIndustrialDevelopmentZoneandNelsonMandelaBayLogisticsParkinUitenhage库哈发展有限公司负责管理工业开发区及位于Uitenhage的纳尔逊曼德拉湾物流园Location地理位置OnSouth–EasternIndianOceanCoastlineof SouthAfrica座落于南非印度洋海岸东南部Situated20kmeastofPortElizabethCity,SA 位于南非伊莉莎白港市以东20公里Covering11,000hectaresservedby2ports

whicharemanagedbyTransnet

占地11,000公顷,拥有二个深水港口

Ngqura港PortElizabeth伊丽莎白港港口Worldclassinfrastructurestandards

世界级标准的基础设施DirectrailandroadlinksfromtheIDZinto

SouthernAfricanlandnetworks开发区的公

路、

铁路直接与南部非洲的路网相连接

Coegaisplannedforsynergy为协同而设计的园区规划Infrastructure基础设施InlinewithstandardsthroughouttheIDZ,thesiteinZone2areservicedandthefollowingbulkanddistributioninfrastructureisinplace整个开发区的标准一致，2号区域内的厂房设有下列初装配套设施:BulkWater&SewerNetworks供水与排水网BulkStormWaterSystems泄洪系统InternalPotableWaterReticulation内部可接式供水管网InternalSewerReticulation(Gravity&Rising)内部排水管网（重力或提升式）InternalStormWaterNetwork内部泄洪网MajorRoadArterials&InternalRoad/Streets主干道和内部道路/街道SewerPumpStations排水泵站TelecommunicationSleeveNetworks电信管网ElectricalSubstations(HV&MV)分电站（中高压）OverheadPowerLines(HV)高架电线（高压）ReturnEffluentSystem(FutureforIrrigationandFire)废水返回系统(将来用于灌溉和消防)SewageTreatmentPlant(Future)污水处理厂（将来）MVCabling(11Kva)中压电缆（1.1万千瓦）StreetLighting;and道路照明ZoneSecurityInfrastructure区域保安设施Port1–NgquraDeep-WaterPort港口1–Ngqura深水港EntranceChannel-18m

入港航道-18米深700mTurningCircle–18m

700米转弯半径–18米深2*ContainerBerths–16m

2个集装箱泊位–16米深1.6mTidalRange1.6米潮汐幅度2*DryBulk–16m2个干泊位–16米深

LiquidBulk–18m散装液体泊位–18米深3*70tBollardPullTugs-Voith

3个70吨系缆柱–福伊特公司24hrsMarineService–Phase

24小时海运服

务–分段执行重型驱动跳板2009/2012–Ave.28TEU/hr.

2009/2012–平均28标箱/小时The11000TEUMSCRosacalledatNgqurainJuly2012OutreachWaterside–61m外延水域–61米TwinLiftCapacity–2*6m

双式起重能力–2个6米

Containers,9

集装箱，9层，

22Across,65–80Tones22行，65–80吨HoistSpeed100–175m/min.

起重速度100–175米/分Dredgingtoextendcontainerterminal–4Berths

清淤扩展集装箱码头–4个泊位latitude纬度-33.767，longitude经度25.667Port1–NgquraDeep-WaterPort港口1–Ngqura深水港WATERSIDE岸上

6xMega–MaxShip-to-ShoreCranes

6台麦高迪(Mega–Max)船岸起重机Outreach:61m

跨度：61米22ContainersAcrossDeck

22个集装箱横跨甲板TwinLiftCapability

双起重能力LANDSIDE陆上22x41TonRubberTyreGantry(RTG)cranes

22台41吨轮式桥架起重机1over5stackingheight

1台5层式堆垛式机7StackingRows+1Trucklane7行堆垛+1条卡车道36Haulersand36Trailers

36辆搬运车、36辆拖车4xEmptyContainerhandlers

4个空箱处理端口2xReachStacker2台横向堆垛机RAIL铁路2XRMGcranes

2台轨道式桥架起重机4xRailtracks

4条铁路线1Locorun-aroundtrack

1条车头转向道Port2–ThePortofPortElizabeth港口2–伊丽莎白港港口+-20minsbyRoadawayfromIDZ2ContainerBerths2个集装箱船泊位1Ro–RoBerth1个混装泊位3BreakBulkBerths3散货泊位1DryBulkBerth1干货泊位1LiquidBulkBerth1液体泊位Services3OEM’s&150suppliers服务于3个OEM厂商和15个供应商Ford福特GeneralMotor通用Volkswagen大众ChinaFAW中国一汽AccesstoGlobalMarkets通往国际市场的海运航行AccesstoGlobalMarkets通往国际市场的船运班次AccesstoRegionalSub-SaharaMarkets进入非洲市场的大门

LogisticsConnectivity物流连接PEAirportI机场25kilometersawayfromCoegaIDZ距库哈开发区25公里Passengerandcargoservices客运与货运服务+-1.5hrstointernationalconnections(e.g.JHB,CTN,DNB)距国际机场（如约堡、开普顿、德班）1.5小时以内Roads公路ArepartofSouthAfrica’snationalroadnetwork.属于南非国家公路网的一部分ThecoastalnationalN2stretchesfromCapeTownN2国家延海公路直通开普顿

Raillinenetwork铁路网

BetweenthePortofNgquraandtheNorthernCapeservices

连接伊港,Ngqura港和北开普省:Bloemfontein;Johannesburg;PretoriaAndCityDeep(InlandContainer

Terminal)布隆方丹；约翰内斯堡；彼

勒托利亚和内陆集装箱终点Note:TransportAvailabilityandcosts,pleaseseetheattacheddocumentAnIdealFullyIntegratedInvestmentLocation理想的一体化投资地点

11000公顷工业园区

11000HaIndustrialZone5Minutes5分钟

Ngqura深水港Ngquradeep-waterport

20Minutes20分钟Minutes20分钟

现代综合性大都市与港口FullintegrationwithmoderncityKeyInvestmentSectors重点投资行业SelectedPrioritySectors优先考虑的投资领域KeyInvestmentSectors/Opportunities重点投资行业与机会

AutomotiveAssembling,componentsandOEMs汽车组装，零部件与原始设备制造Metal–AutomotiveandTooling金属–汽车与工具RenewableEnergy可再生能源Pharmaceuticals制药Agro-processing农业加工BusinessProcessOutsourcing

商务流程外包AutomotiveAssemblinginSA南非汽车装配业EuropeanvehiclemanufacturersrepresentedinSA-MercedesBenz,BMW,RenaultandVolkswagenareallwhollyownedsubsidiaries.在南非的欧洲汽车制造商：梅塞得斯奔驰，宝马,雷诺与大众

全资子公司

JapaneseandAmericanMultinationalmanufacturers,Nissan,Toyota,GeneralMotors,andFordarealso100%controlledsubsidiaries

日本与其它跨国生产商，日产,丰田,通用,福

特由子公司100%拥有Chineseassemblers:FAW(SOP2014)中国装配商：一汽(2014年投产)Othermajormarquesimported–European(Peugeot/Citroen),Japanese(Daihatsu,Honda,Subaru),Korean(Daewoo,Hyundai,Kia),Indian(Tata,Mahindra),withChinesebrandsrecentlyenteringtheSAmarket(Chery,Chana,FAW,Foton,GWM)其它主要的许可进口商，欧洲（标志-雪铁龙），日本（大发，本田，富士），韩国（大宇，现代，起亚），印度（塔塔，马欣达），和目前正进入南非市场的中国品牌（奇瑞，长安，福田，长城汽车）AutomotiveComponentsinSA南非汽车零件业WidespreadbaseofautocomponentsuppliersincludingglobalfirsttiersupplierssuchasFaurecia,JohnsonControlsandBentelerbasedinPortElizabethandothercities汽车零部件供应商有着广泛的基础，包括全球一级供应商弗吉亚(Faurecia),约翰逊控制(JohnsonControls)和本特尔(Bentel)1201sttiersuppliers,75%ofthemmultinationals120家一级供应商，其中75%是跨国企业Over2002ndand3rd

tiersuppliers200多家二级、三级供应商，多数为本地企业Employmenttotals68,000,downfromthepeakof82,000:supplyoflabour‏从业人数68,000人，高峰期82,000人:员工供给

‏SalesexceededR75billion,with40%OEMassembly,35%export,25%aftermarket销售超R750亿，其中40%为OEM组装，35%出口，25%为售后服务

All1st

tierandmany2nd/3rd

tierareTS16949indicativeofworldclassadherencetoqualityandimprovementthroughthesupplychain所有一级和多数二、三级供应商为TS16949质量管理体系认证企业，通过供应链管理遵守质量与提高标准AcousticsComponentandLogisticsSuppliersAutomotive汽车:ComponentandOEMs

零部件与OEMTheautomotivesectoristhemostimportantmanufacturingsectorintheSouthAfricanEconomyandiscriticalfortheeconomicfutureoftheEasternCapeProvinceandtheNelsonMandelaBayMetro’sEconomy在南非经济中，汽车工业是最重要的制造业，它对东开普省和纳尔逊·曼德拉湾都市未来的经济起着至关重要的作用；TheAutomotivesectorsupportstheengineeringandtoolingsubsectorswithinmanufacturingwithsignificantopportunitiesforupstreamlinkagesintometals,chemicals,electronics,textiles,leatherandcapitalgoods汽车工业是制造业中工程与工具业的支持产业，并为与其密切联结的上游行业提供了巨大的机会，如金属、化工、电子、纺织与皮革等生产资料行业Significantpotentialgrowthopportunitiesexistsforlinkagestonewgreeneconomysectorsrelatingtoalternativeenergyaswellaselectricandothernewformsofmobility为新兴绿色经济中相关替代能源、电力或其它新型动力等行业提供了巨大的潜在增长机遇Thereisalsoadirectrelationshipbetweentheautomotiveandtoolingclustersofferinggrowthopportunitiestoinvestandgrowinthetoolingsupplycluster汽车业与工具行业有着直接的联系，为作为支持行业的工具制造业的投资与增长提供了成长机遇Automotive汽车:ComponentandOEMs

零部件与OEMTheIDZislocatedwithinthemanufacturingandexporthuboftheNelsonMandelaBaywhichhasbeenthehomeoftheautomotiveindustryinSAsince1925开发区位于纳尔逊·曼德拉湾制造与出口中心，从1925年便成为了南非汽车工业基地之家Zone2hasdesignedtostimulateautosectorindustrialexpansionandexportcompetitiveness

2号区的设计以提升汽车工业生产、扩建和出口竞争力为目的:Iswithina26kmradiusofawidevarietyofautomotivesuppliers

在26公里辐射半径内拥有大批的专业汽车供应商Investorscanaccesscomprehensiveindustrysupportincentives

向投资者提供完善的工业扶持鼓励Accesstoestablishedbaseofautomotiveskills接入已有的汽车工业技能资源LogisticalconnectivityenhancedbythenearbyNgquraContainerportwithregularservicestotheEast附近Ngqura集装箱码头提供东方定期航线，加强了物流的连通性Accesstoonestopinvestorfacilitationserviceswithrelevantgovernmentdepartmentsandagencies

政府部门及其办事机构协助投资者的一站式服务Accesstohigh-techcommunicationsinfrastructure高科技的通讯设施Pharmaceuticals

Domesticproductionmeetsaround55%ofpharmaceuticaldemandSouthAfricaisanattractiveexportbaseintolesspoliticallystableSouthernAfricannations. PharmaceuticalsisoneofthekeychemicalindustriesintheEasternCape.Nelson MandelaBayishometoAspenPharmaceuticals,thelargestgenericsmanufacturerin thesouthernhemisphere andtheleadingsupplierofgenericmedicinestoboththe privateandthepublicsectors.OtherleadingpharmacompaniesintheEasternCape includeJohnson&Johnson,Bodene,CliniSutandCondomi.

Thedti’sindustrialpolicyactionplanidentifiesthefollowingkeyopportunities: DomesticproductionofactivepharmaceuticalingredientsforkeyARVs; LocalproductionofreagentsforAIDS/HIVdiagnostics,underlicence; Domesticproductionofvaccinesunderlicence; Domesticproductionofbiologicalmedicinessuchaserythmpoietin, monoclonalantibodiesandvaccines.

PotentialmarketsizeisR4billiontoR5billionperyear. ThelocaluniversityinPortElizabethoffersprogrammessuchaschemistry, biochemistry, microbiology,biomedicaltechnology,pharmacy,andmostrequired engineeringdegrees.Agro-processingTheCDCagro-processingobjectivesarelinkedtotheNGP2010andIPAP(2012)anditskeyfocusisonjobcreationandeconomicdevelopmentintheECAgro-processingstrategyprimarilyfocusesonhorticulture,aquacultureandlivestockTheECProvinceisrichintermsofagriculturalproduce,butlimitedprocessingoftheprimaryproductshasmadeitoneofthepoorestProvincesinSATheCDCobjectivetosuccessfullyattractagro-processingcompaniesislinkedto:Availabilityofrawmaterial–theWesternRegioniswellknownforitshighproductionofcitrusfruits,woolandmohair,andfishProximitytothePorts–exportsarethroughthePE&NgquraPortsAquaculturethefastestgrowingglobalfoodproducingindustry–FAOpredictsthat45%ofseafoodconsumedworldwidewillbeproducedthroughaquaculturein2015.CertainsectionsofECcoastlinehasbeenidentifiedasbeingidealforaquaculturedevelopmentForeignTradeAgreements对外贸易协议Bi-LateralAgreements双边协议SA/EUAgreement南非–欧盟协议SA/IndiaAgreement南非–印度协议SA/ChinaAgreement南非–中国协议USA/SACUFreeTradeAgreement美国–非洲关税同盟自由贸易协定SouthAfricaisamemberofthefollowing南非是下列组织成员:AfricanGrowthandOpportunityAct(AGOA)非洲成长与机会法案TheIndianOceanRimAssociationforRegionalCooperation环印度洋区域合作组织TheWorldTradeOrganization(WTO)世界贸易组织TheWorldCustomsOrganization(WCO)世界关税组织WorldIntellectualPropertyOrganization(WIPO)世界知识产权组织PreferentialMarketAccessAgreements互惠市场准入协议SADC&

SACUMercosur-PTAIndia

PTAInvestmentIncentives投资优惠政策Incentives优惠政策National国家级Municipal市政级CoegaIDZ开发区内享有的优惠政策：CustomsControlledAreas海关监管区VAT增值税InvestmentAssistanceAgreementsbetweenChinaandSouthAfrica

中国政府和南非政府关于相互鼓励和保护投资协定

NationalIncentives国家级优惠政策–MIPManufacturingInvestmentProgramme

制造行业投资项目(MIP)ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Objective目标

:Toencouragelocalandforeigncapitalinvestmentinproductivequalifyingassets(plantandmachinery,landandbuildings)(ownedorrented),commercialvehicles).鼓励本地与国外资本进行生产型资产（工厂与设备，土地与建筑）（所有或租凭）（商用车）投资。Applicability适用:Enterprisesinvestingcapitalinnewprojectsorexpandinganexistingproject.企业投资于新项目或扩建Benefit收益:Ataxexemptcashgrantofbetween10%-30%ofthequalifyinginvestmentcostuptoamaximumgrantofR30million.相当于相符的投资成本10%-30%的抵税现金补助，最高限额3千万兰特。NationalIncentives国家级优惠政策–FIGForeignInvestmentGrant外国投资补助(FIG)ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Objective目标

:ToencourageforeignbusinessestoinvestinmanufacturingcompaniesbyassistinginthecostoftransportingproductivequalifyingassetstoSouthAfrica.鼓励国外企业对生产型公司投资，负担向南非输入生产性资产的运输成本。Applicability适用:SouthAfricanincorporatedcompanieswithaforeigndirectshareholdingofatleast50%.Qualifyingcostsassociatedwithtransportingnewplantandmachinery(excludingvehicles)fromabroad.FIGisconditionalontheapprovalofaprojectundertheMIP.南非合资公司的国外股份至少为50%。符合要求的成本为从国外运输新工厂设备（不包括汽车）的成本。外国投资补助（FIG）是制造性项目下的条件性条款Benefit收益:Theloweroftheactualqualifyingtransportationcostsor15%ofthecostofnewplantandmachineryacquiredabroad,limitedtoR10million.降低实际运输成本或从国外取得新工厂设备15%的成本，限额1千万兰特。NationalIncentives国家级优惠政策–AISAutomotiveInvestmentScheme汽车投资计划（AIS）ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Objective目标

:Toencourageinvestmentinthemotorindustrysectorbymanufacturersofspecifiedlightmotorvehiclesandautomotivecomponentswiththeaimofencouragingthelocalizationofcomponentsfittedtoneworreplacementmotorvehiclemodels,encouragingmanufacturestoachieveeconomiesofscalebyincreasingplantproductionvolumes,encouragingupgradinginmanufacturingprocessesandstrengtheningtheautomotivevaluechain.鼓励投资生产特种轻型汽车和汽车零部件促进汽车产业发展，旨在促进本地的零部件产业适应车辆的更新换代，鼓励制造商通过提高产能达到规模经济，鼓励对制造流程进行升级，增强汽车产业价值链。Applicability适用Motorvehicleassemblersandautomotivecomponentmanufacturersassociatedinmotorvehicleassemblerssupplychain.汽车组装和与汽车组装供应链相关的零部件制造。Benefit收益:20%taxablecashgrantofthevalueoftheinvestmentinproductiveassets,approvedbytheDTI,spreadequallyoverathree-yearperiod.Anadditionaltaxablecashgrant,5%or10%overandabovethe20%taxablecashgrantisavailabletoprojectsfoundtobestrategicbytheDTI.生产性投资价值20%的应税现金补助，由贸工部审批，在三年内平均分配。附加应税现金补助，5%或10%到20%的应税现金补助是贸工部的项目基金战略。NationalIncentives国家级优惠政策

–APDPAutomotiveProductionandDevelopmentProgramme汽车生产与开发项目（APDP）

ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Objective目标:Stimulateexpansionofautomotivevehicleproductionto1.2millionvehiclesperannumby2020withassociateddeepeningofthecomponentsindustry.深化汽车部件工业同时，刺激汽车产量在2020年达到1200万辆。Achievebetterbalancebetweendomesticandexportsalestosupplygrowingdomesticdemand.满足国内需求同时，平衡国内与出口销售Benefit收益:AIS:Investmentbasedincentivelinkedtoinvestmentsinbuildings,machinery,equipmentandtoolingtobeusedinmanufacturingofmotorvehiclesandrelatedcomponentstoincreaseplantproductionvolumesandstrengtheningoftheautomotivevaluechain.汽车投资计划：基于投资的鼓励用以提高产能和加强汽车价值链，与用于汽车制造和相关零部件生产的建筑、机器、设备和工具投资相关联。ProductionIncentive(PI):IncentiveavailabletofinalmanufacturersbasedintheSouthernAfricanCustomsUnion(SACU)andwillbebasedonvalueaddedintheproductionprocessofqualifyingautomotivecomponents.产品鼓励（PI）：提供给南非关税同盟（SACU）区内的最终汽车生产商，基于符合要求的汽车部件生产流程的附加值。LocalAssemblyAllowance(LAA):willcoverallthevehiclesassembledwithinSouthAfricairrespectiveoftheirmarketfocus.本地组装津贴（LAA）：覆盖南非的所有汽车组装业，与其目标市场不相关连。Note:Formoredetails,pleasereadtheattacheddocumentNationalIncentives国家级优惠政策–12iSection12iTaxAllowanceIncentive(TAI)第12条（i）税收津贴优惠政策(TAI)

ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Objective目标

:Investmentinmanufacturingassets,toimprovetheproductivityoftheSouthAfricanmanufacturingsector;andTrainingofpersonnel,toimprovelabourproductivityandtheskillsprofileofthelabourforce.投资生产性资产，提高南非制造业的生产力，培训人员，提高劳动生产力和劳动力技能Applicability适用:Greenfieldproject(newproject)未开发的新项目Brownfieldproject(expansionorupgrade)or已开发项目（扩建与升级）Classifiedunder'MajorDivision3:Manufacturing符合“主要部门3：制造业”定义Theprojectshould:项目应为UpgradeanindustrywithinSouthAfrica(viaaninnovativeprocess,cleanerproductiontechnologyorimprovedenergyefficiency)南非国内的升级（通过创新流程，清洁能源或提高能源效率）ProvidegeneralbusinesslinkageswithinSouthAfrica提高南非一般业务的联系Acquiregoodsandservicesfromsmall,mediumandmicro-sizedenterprises(SMMEs)获得中小微型企业(SMMEs)的货物与服务CreatedirectemploymentwithinSouthAfrica为南非创造直接就业ProvideskillsdevelopmentinSouthAfrica为南非提供技能发展;InthecaseofaGreenfieldproject,belocatedwithinanIndustrialDevelopmentZone(IDZ)工业开发区内的新开发项目NationalIncentives国家级优惠政策–12iSection12iTaxAllowanceIncentive(TAI)第12条（i）税收津贴优惠政策(TAI)

ManagedbytheDepartmentofTradeandIndustry(theDTI)由贸工部（DTI）审批及管理Benefit收益:R900millioninthecaseofanyGreenfieldprojectwithapreferredstatus优先等级的新开发项目9亿兰特R550millioninthecaseofanyotherGreenfieldproject其它新开发项目5.5亿兰特R550millioninthecaseofanyBrownfieldprojectwithapreferredstatus优先等级的扩建升级项目5.5亿兰特R350millioninthecaseofanyotherBrownfieldproject其它的扩建升级项目3.5亿兰特AnadditionaltrainingallowanceofR36000peremployeemaybedeductedfromtaxableincome额外每员工3.6万兰特的培训津贴，可抵扣应税收入Amaximumtotaladditionaltrainingallowanceperproject,amountingtoR20million,inthecaseofaqualifyingproject,andR30millioninthecaseofapreferredproject每项目额外培训津贴最多为2千万兰特，优先等级项目最多为3千万兰MunicipalIncentives市政提供的优惠政策Themagnitudeofthatofferwouldbedeterminedbythepositivecontributionofinvestor’sinvestmentinthefollowingarea优惠政策的量级将由投资者在下列方面做出的贡献决定：

InvestmentinassetsandcapitalinNelsonMandelaBay在纳尔逊·曼德拉湾投入的资产与资本Employmentcreationandpositivecontributiontoemployee’sincomeinNelsonMandelaBay纳尔逊·曼德拉湾创造的就业和对雇员收入的积极贡献

FuturepotentialtoincreasetheSAtaxbase增加未来南非税收基础的潜力.TherearetheexamplesoftheareaswheretheMetrocouldofferconcessions市政提供的优惠政策的领域样例:Raterebatesandrateholidayse.g.onpropertytax退税与免税期，如财产税

Providingfundinge.g.marketresearch,feasibilitystudiesetc提供基金，如市场调查、可行性研究等Prioritizedtreatmentonapplicationprocessese.g.applicationforprovisionofutilities,buildingplantapprovaletc

优先处理申请程序，如申请设施、工厂建设审批等Specializedskillstraininge.g.rareskillsthatcouldbejointlyofferedwitheducation/technicalcentersaccordingtoinvestor’srequirements

特殊技能培训，如教育/培训中心根据投资者要求提供的稀缺技能培训CoegaIDZ-CCAspecificIncentives开发区提供的优惠政策CustomsControlledArea海关监管区(CCA)

ValueAddedTax增值税(VAT)

Applicability适用:AllmanufacturersandexporterslocatedintheCCAdesignatedzonesofIDZs位于开发区海关监管区内的所有制造商与出口商Benefit收益:RebateofcustomsdutiesandVATon实施关税、增值税退税rawmaterialsandcomponentsimported进口的原材料与零部件CapitalEquipment(excl.Vehicles)固定资产（不含车辆）Manufacturingandprocessinggoodsforexport出口货物的制造与加工Applicability适用:AllmanufacturersandexporterslocatedintheCCAdesignatedzonesofIDZs所有位于开发区海关监管区指定区域内的制造商与出口商Benefit收益:TheSAVATActallowsavendortochargeVATatthezerorateonvarioustypesofsuppliesofgoodsorservicestoaCCAinsidetheIDZ位于开发区海关监管区内的供应商，南非增值税法案允许其所提供各种商品与服务的增值税实行零税率。Capitalequipment固定资产Localgoodsformanufacturing用于生产的当地产品Lease/Rentalagreementsonlandandequipment租赁土地与设备Servicessuchas:waterandElectricity,Telecommunication,transporttoCCAandconsultationserviceswithintheCCA以下服务：水电，通讯，监管区内的运输与咨询服务CustomsControlAreaBenefits在海关监管区内的好处

Items

项目Generalarea一般区域内CCAArea海关监管区域内Comments注解Machineryandequipment机器和设备Duty(o%to30%)andVAT的关税及增值税NoDutyandVAT免关税及增值税ExcludingMotorvehicles不包括汽车ImportedRawmaterials进口的原材料DutyandVAT需缴纳关税及增值税NoDutyandVAT免关税及增值税Storageormanufacturing存贮或生产LocalmaterialSupplies当地采购的材料14%VAT的增值税NoVAT免增值税Servicesrendered:cleaningservices,water/Electricity清洁，水/电14%VAT的增值税NoVAT免增值税Includedeliveryorcollectionofgoods包括货物的运送或收取Importedmaterials进口材料DutyandVAT需缴纳关税及增值税DutyandVATsuspended占免关税及增值税Localsupplies–Duty&VATpayableExports-NoDutyandVAT销售到当地市场-需缴纳关税及增值税用于出口-免关税及增值税Leaseagreement租赁合同VATpayable需缴纳增值税NoVAT免增值税Simplifiedprocedure便捷的流程Noarrangements无约定AgreementwithSARS与南非海关部签订合约Documentationandmovementofgoods货物的文件及运输Simplifiedbusinessstartupprocedures便捷的商务注册手续NoArrangements无约定AgreementwithSARS与南非海关部签订合约Registrationandaccreditationofcompany公司注册及认证InformationResource参考信息

具体详情请参阅由中国商务部投资促进事务局与有关国家的投资促进机构及学术研究机构共同合作，编撰的《中国对外投资促进国别/地区系列报告》之《投资南非InvestinSouthAfrica》第140页。Formoredetails,pleaserefertoPage140on<InvestinSouthAfrica>Brochure.此报告涵盖下列内容thebrochurecoversthefollowingtopics宏观经济Macro-Economy产业结构IndustryStructure投资法律InvestmentLaws政策及鼓励措施InvestmentIncentives外国企业的设立和人员进入程序ProcedureofStartingacompany生产成本CostsofDodingBusiness生活指南LifeGuide投资服务等InvestmentServiceContacts

商务部投资促进事务局出版Thebrochurewaspublishedby

InvestmentPromotionAgencyofMinistry ofCommerce,P.R.China(CIPA)CostsofDoingBusinessinCoegaIDZ库哈开发区的经营成本UtilitiesCost水、电及物业费ZoneLevy(current)区域税（物业税）R1200.00perhectareplusvat每公顷R1200.00含增值税Therateapplicabletotheclientwillbetheoneapplicableonthedayofcommissioningtheplant.从工厂运营日开始起征RentalRate地租Tobenegotiated可以协商EffluentDischargeR1.07PerKLPortableWater饮用水R9.71PerKL每千升Electricity电费Seeattached请看附件Note注:Tariffsapplicablefrom1July2012to30June2013费用有效期从2012年7月1日到2013年6月30日

LabourWageRates操作工工资AutomobileNationalBargainingForum(NBF)WageRates(effective01July2010)汽车工业国家商议论坛(NBF)工资等级（于2010年7月1日生效）.SkillLevel

技能水平EntryRate(PerHour)入职等级（每小时）QualifiedRate(PerHour)合格等级（每小时）EquivalentMinimumMonthlyrate(Entry)最低月费用（入职）EquivalentMinimumMonthlyrate(qualified)最低月费用（合格）Note注:Furtheracross-the-boardincreasesshallbeeffectedon进一步的全面增长将：·01July2011by9%于2011年7月1日提高9%·01July2012by9%于2012年7月1日提高9%

1R34.68R38.54R6006.58R6675.132R38.54R42.82R6675.13R7416.423R42.82R47.59R7416.42R8242.594R47.59R52.87R8242.59R9157.085R52.87R58.74R9157.08R10173.776Notapplicable不适用R70.49Notapplicable不适用R12208.877Notapplicable不适用R84.59Notapplicable不适用R14650.99RemunerationSurvey(September2011)薪资调查（2011年9月）

Ratesreflectedbelow=TotalAnnualCostofEmploymentinZAR下列反映的水平=南非共和国的年雇用成本

PE(EASTERNCAPE)伊港（东开普省）Johannesburg约翰内斯堡Durban(KwaZulu-Natal)德班祖鲁-纳塔尔省

Annualcostofemployment年雇用成本Annualcostofemployment年雇用成本Annualcostofemployment年雇用成本Title职位Median中等Median中等Median中等FinancialManager1财务经理1R863056R944495R876263AccountantCA(Senior1)会计（高级1）R640756R718442R670041AccountsClerk-DebtorsClerk会计员-记账员R168319R189898R172417SalesRepresentative销售代表R264866R292408R285258HROfficer人力资源经理R394602R394246R383131Secretary秘书R208660R228713R208707Receptionist接待员R121664R145177R124018ProductionManager生产经理R807717R858035R824344Foreman领班R410652R446428R426022SkilledArtisan–Millwright熟练工-技工R299109R311113R295909SemiSkilledLabour-OperativeGrade4半熟练工人-4级操作员R128675R136271R129635UnskilledLabor-OperativeGrade1非熟练工人-1级操作员R79502R84267R80107CompaRatioAverage均衡水平

Source:P-ECorporateServicesSA(Pty)Ltd(September2011Surveywithbenchmarksbasedonasampleof800SouthAfricanorganisationsemploying1.5millionemployees)来源：南非伊莉莎白港企业服务（控股）公司（2011年9月基于800个南非组织150万雇员的调查）MajorTaxes主要税种

Tobeconsideredwhenstartinganewcompany应缴纳的主要税负

IncomeTax收入税SecondaryTaxonCompanies二级所得税（股息税）ValueAddedTax(VAT)增值税PAYE薪资税UIF失业保险基金Note注:Formoredetails,pleaseseeattacheddocuments.InformationResource参考信息:BilateralTaxAgreements双边税务协定具体详情请参阅由中国商务部投资促进事务局与有关国家的投资促进机构及学术研究机构共同合作，编撰的《中国对外投资促进国别/地区系列报告》之《投资南非InvestinSouthAfrica》

第85页和第146页。Formoreinformation,pleaserefertoPage85andPage146on<InvestinSouthAfrica>Brochure.

商务部投资促进事务局出版ThebrochurewaspublishedbyInvestmentPromotionAgencyofMinistryof Commerce,P.R.China(CIPA)

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OneStopServices一站式服务ConstructionSolutionandProjectManagement建设方案与项目管理CoegaHumanCapitalSolutionsCentre人力资源中心CustomizedICTPackage量身订制的信息通讯技术服务CustomizedLogisticsServicePlan量身订制的物流服务计划LiaisonswiththeDepartmentsandofficesofNationalGovernment,EasternCapeProvinceandNMBMunicipality帮助取得并协调与国家，省政府及市政联系SuccessfulInvestmentsinCOEGAIDZ开发区内的成功投资项目ConstructionSolutionandProjectManagement厂房承建方案与项目管理

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