PDF《投资政策和机遇》

17 17 STI INCENTIVES (OPTIONAL) 技术技能创新优惠政策(可选择) Investments and expenditures on: 投资和费用: ? Research and development or design 研究和开发或设计 ? Advanced technology training 先进的技术培训 ? Funding educational and research institutions 教育基金和研究基金 ? Contribution to Science and Technology Development Fund ?科学与技术开发捐赠基金 Criteria 标准 Required STI Investment &

Expenditures 技术技能创新(STI) 资金投入标准 Additional Year of Corporate Income Tax Exemption 额外免法人所得税 年限 Exemption of Import Duties on Machinery 免机械进口税 Removal of Corporate Income Tax Exemption Cap 无免法人所得税总额 上限 1% of the first

3 years'

sale or at least

150 million baht, whichever is less 头三年销售额的1%或至少1.5亿泰铢

1 ? ? 2% of the first

3 years'

sale or at least

300 million baht, whichever is less 头三年销售额的2%或至少3亿泰铢

2 ? ? 3% of the first

3 years'

sale or at least

450 million baht, whichever is less 头三年销售额的3%或至少4.5亿泰铢

3 ? ?

18 Application submission deadline: December 31,

2012 申请截至日期:2012年12月31日Special incentives for

3 groups of targeted activities 可特别优惠的三组行业 1) Manufacture of eco-friendly material and product, e.g. bioplastics 环保材料和产品制造行业,如生物塑料 2) Energy saving and alternative energy 节能及替代能源行业 3) High technology activities e.g. industrial electronics, electronic parts for vehicles, biotech, nano- tech, functional fiber etc. 高科技行业,如:工业电子、汽车电子零配件、生物技术、纳米技术和功能纤维等 Incentives 优惠政策 ? Exemption of import duties on machinery 免机械进口税 ? 8-year exemption of corporate income tax with no cap 免8 年企业所得税无资本总额限制 ? 5-year 50% reduction of corporate income tax on net profit 免税期满后再获企业所得税5年减半 ? 10-year double deduction of transportation, electricity and water supply costs 运输,水电费用可按双倍计算,为期10年?deduction from net profit of 25% of investment in infrastructure installation and construction costs in addition to normal capital depreciation 允许把基础设施的安装和建设费按25% 从纯利润中扣除 Policies for 2010-2012 Investment for Sustainable Development 2010-2012年可持续发展的投资政策

19 19 INVESTMENT OPPORTUNITIES 投资机遇

20 Target Industries from China 来自中国的目标产业 1. Auto and Auto Parts 汽车及其零配件 2. Electronic products and parts 电子产品及其部件 3. Machinery, equipment and parts 机械设备及其配件 4. Alternative energy 替代能源 5. High value added natural rubber product 高附加值的天然橡 胶产品 THAILAND'

S AUTOMOTIVE INDUSTRY OVERVIEW 泰国汽车产业总体概况 Thailand: 15th largest automobile producer in the world in

2011 泰国: 2011年世界最 大汽车生产国 排名第14位. Target: T........