一带一路人力银行

巴基斯坦投资政策和优惠措施

发布日期：2019-04-27 09:42:00　

中华人民共和国驻巴基斯坦伊斯兰共和国大使馆经济商务参赞处 巴基斯坦制定投资政策的目标是为投资者创造一个友善的投资环境。和其他绝大多数发展中国家一样，巴基斯坦对外商投资实行鼓励和优惠政策，而且外国投资者与国内投资者享有同等的待遇。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　<span style="border-style: initial; border-color: initial; border-image: initial; outline-color: initial; outline-style: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">（一） 投资政策<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　巴基斯坦政府区别不同领域确定相应的吸引国内外投资的政策，巴政府公布的各主要领域投资政策如下：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　1．制造业和工业领域<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 巴政府将鼓励投资的制造业和工业类项目分为A、B、C、D四类。A类是<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 指高附加值工业和产品出口型工业。如果一个企业在投产后的前10年中出口值占其总产值的一半或以上，就为产品出口型企业，如果该企业扩大生产规模，其所扩大规模的至少50%也要出口才可以继续享受产品出口型企业待遇；高附加值工业是指包括在高附加值工业清单中的项目。B类是指高科技产业。C类是指其他重点产业。D类是指以农业为基础的产业。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 制造业和工业领域是吸收外商直接投资的优先领域，特别是纺织、皮革、电子、中小企业、农产品加工等行业都非常欢迎外商直接投资。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）外国投资者可以不经政府许可即可拥有工业投资项目100%的股权；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）除了下列情况之外，建立任何工业项目都不需要经过政府的审批，不论其活动范围、地点和规模如何：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　——武器弹药<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　——烈性爆炸物<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　——放射性物质<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　——特种印刷、钞票印制、铸币<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3）禁止新建酒精饮料和烈性酒生产企业；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（4）除了规定禁止的地区外，设立项目地可以任选而无需取得各省政府的“不反对证书”（NOC）；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（5）允许全部资本、资本收益、红利和利润汇回。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　2．农业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　巴基斯坦农业在国民经济中相当重要， 47%的人口从事农业。促进农业增长的主要有四大作物：小麦、稻米、甘蔗和棉花。2000-2001财年农业对国内生产总值的贡献率是25%。巴基斯坦有广阔的可开垦耕地，农业领域有众多的投资机会可以为潜在投资者提供良好的投资回报。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　农业领域的投资机会：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。土地开发，荒地开垦<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。沙地和山坡地用于农业目的和作物种植<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。滩涂、河套地的开垦<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。作物、水果、蔬菜和鲜花生产<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。耕种和作物加工一体化<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。水利灌溉设施改良，林业，园艺业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。乳品业，养羊业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。其他畜牧业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。冷库设施<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　。粮食储藏<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）允许100%外资拥有；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）最低投资限额不限；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3）允许资本、利润、红利汇回；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（4）公司化农业经营享受信贷和其他便利服务；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（5）本国或外国、国营或私营公司都可投资公司化农业经营；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（6）对拥有土地的上限没有限制；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（7）为公司化农业经营而转让土地享受免税待遇；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（8）进口农业机械设备享受零关税待遇。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　3．信息产业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　信息产业目前在世界经济舞台发挥着前所未有的重要作用。巴基斯坦该产业在过去两年里实现了软件出口增长50%。该产业被列入政府优先鼓励发展的产业，巴政府愿意做一个推动者和扶持者，促进其快速发展。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）计算机软件和信息产业已经被作为工业对待，归于鼓励类的B类；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）进口信息产业所需机械设备仅征收5%的关税，计算机软件和信息产业其他相关产品进口税率也仅5%；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3）第一年税收优惠相当于设备投资的90%；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（4）软件出口免征所得税15年；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（5）软件出口商可以留存创汇额的35%。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　4．石油和天然气/矿产资源<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　巴基斯坦政府近年来采取了有力措施促进石油天然气产业的发展，在此方面已经公布了一系列的鼓励措施。巴基斯坦的地质条件决定了其拥有丰富的煤、各种金属等矿产资源。2000-01财年矿产业对国内生产总值（GDP）的贡献率是6.15%，目前劳动力总人口的10.2%从事该行业。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）政府投资政策将采矿业和矿产加工列入鼓励类工业的A类，所需机械设备的进口享受5%的低关税，第一年的税收优惠相当于工厂机械设备投资的90%；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）建立冶炼厂无需经过政府许可；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3）允许从任何渠道进口原油，放开燃油和高速柴油进口，允许炼油厂出口剩余产品；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（4）近海石油开采的公司税减按40%收取（陆上石油开采按50-55%）<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（5）石油产地使用费在投产的前4年为0%；进口关税和税收在开采时为零，在投产后为3%。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　5．基础设施领域<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　巴基斯坦总道路里程现约18.8万公里。现有两个主要的运营港口。航空业主要有巴基斯坦国际航空公司（PIA）。此领域的投资机会主要是基础设施建设，包括建立工业园区。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）外方在项目投资总额中最低不低于30万美元；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）外资可以拥有100%的股份并允许汇回。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　6．旅游业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）旅游业已经被作为工业享受相关优惠待遇，归于鼓励类的C类；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）允许100%的外资拥有；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3）旅馆用品和旅游企业进口适用10%的关税税率。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　7．服务业<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　允许外商对服务业领域进行直接投资从事各项活动，但事先需经过有关机构的许可并获得有关许可证书或“不反对证书”（NOC），并遵守具体行业政策。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）外方对项目出资不低于30万美元；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）允许外国投资者拥有100%的股份，但在五年之内利润汇回最多只能达股本的60%，巴方合资者应拥有最低40%的股份。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　8．社会领域<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　社会领域的投资机会包括教育、技术和职业培训，人力资源开发，医院、医疗及诊断服务等。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　政策：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1）外商如投资此类项目，投资额最少为30万美元；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2）外资比例允许达到100%；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　（3）允许利润及红利汇出境外。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="border-style: initial; border-color: initial; border-image: initial; outline-color: initial; outline-style: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">（二）优惠措施<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　为了保持在国际间吸引投资的竞争力，巴基斯坦政府对外国和本地投资者提供下列优惠：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　1． 关税优惠<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　对于外商投资项目所需机械设备进口给予优惠关税待遇如下：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1） 用于生产出口产品的原材料进口享受零关税；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2） 对于A、B类（即高附加值和产品出口型工业、高科技产业）项目所需机械设备（本地不能生产的）的进口，适用5%的低税率；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3） 对于C、D类（即重点产业、以农业为基础的工业）项目所需机械设备（本地不能生产的）的进口，适用10%的关税税率；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（4） 对于其他领域（非制造业领域），机械设备进口关税为10%；<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（5） 2001年6月18日中央税收委员会通告清单中的农业机械进口关税为零。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　2．税收优惠<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（1） 对新上项目的税收优惠<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　对于新的投资，给予“第一年税收减让”待遇，减让幅度按其占厂房和机<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 械设备投资额的百分比计算。该税收减让额可以折低纳税年度内的法定收入。如果规定的减让额第一年没有用完，可以向下一年度顺延，直至用完为止。“第一年税收减让”因投资领域不同而不同，具体为：<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　A.制造业/工业领域：A、B类项目的“第一年税收减让”相当于厂房和机械设备投资额的90%；C、D类项目相当于厂房和机械设备投资额的75%；其他工业项目相当于厂房和机械设备投资额的50%。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　B.其他领域：基础设施和农业类项目的“第一年税收减让”相当于机械设备投入额的75%；服务业和社会领域相当于机械设备投入额的50%。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（2） 对再投资的税收优惠<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　为了鼓励投资者将投资收益用于扩大再生产和改进技术、增加产品品种，对<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 以进行设备升级换代为目的所做的机械设备投资，给予50%的“再投资税收减让”。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　（3） 厂房折旧减让<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　为鼓励发展中小企业，对于建设厂房出售、出租给中小企业的，在第一年给<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 予相当于厂房建设成本30%的“厂房折旧减让”。<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　3．企业正常税率<p style="margin-bottom: 15px; padding: 0px; border: 0px; outline: 0px; vertical-align: baseline; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 　　在巴基斯坦，企业正常缴纳税收的税率为：国有企业35%；其他企业45%；银行50%。以上税率包含附加费在内。此税率可以在来巴投资设立企业时参考。<div> </div>

（2019-04-27 09:42:00）

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巴基斯坦投资政策和优惠措施