一帶一路 | 哈薩克斯坦投資政策特點及外商直接投資現狀（二）

哈薩克斯坦投資的優先領域及其優惠政策

The priority areas of investment in Kazakhstan and their preferential policies

目前,哈薩克斯坦的優先投資領域主要包括機械製造、食品加工、建材、旅遊、紡織和冶金等行業。投資優先投資領域可以享受的優惠政策主要包括免除財產稅和土地稅、提供企業所得稅優惠(公司所得稅稅率從2008年的30%下調至2009年的20% , 2011年將下調至15%) 、減免稅、免除設備及其零部件進口關稅以及國家實物贈與等。在投資者權益保障方面,規定投資商可以自行支配稅後收入,在哈銀行開立本外幣帳戶;在實行國有化和收歸國有時,國家賠償投資商的損失;協力廠商完成投資後,可以進行投資商權利轉移。此外,為保持投資鼓勵政策延續性方面的有關規定解除了現有外資企業的後顧之憂。

At present, Kazakhstan’s priority areas of investment include machinery manufacturing, food processing, building materials, tourism, textiles, metallurgy and other industries. Investment priority investment areas which can enjoy the preferential policies mainly include exemption from property tax and land tax, enterprise income tax preferential (corporate income tax rate from 30% in 2008 down to 20% in 2009, 2011 will be reduced to 15%), exemption and relief equipment and spare parts from imported equipment, spare parts and enjoy the national physical gifts tariffs. In the protection of the rights and interests of investors, investment business income tax can be discretionary, investor can open a bank account of foreign currency in Kazakhstan’s bank. Afternationalization the government can compensate the loss to the investors.After the third party completed investment he can transfer his investment rights. In addition, in order to maintain investment incentives and encouragement there is a continuation of the relevant provisions to make foreign enterprises less worry.