为什么投资
为什么投资
为什么投资
激励措施和计划
根据柬埔寨王国投资法第24条，19个行业和活动有权享受投资激励：
涉及创新或研发的高科技产业；
具有高附加值的创新型或高度竞争的新兴行业或制造业;
为区域和全球生产链提供支持的行业;
支持农业、旅游业、制造业、以及区域和全球生产链和供应链的行业；
电气和电子行业;
配件、组装和安装行业;
机械和机器行业;
农业、农用工业、农产品加工业以及服务于国内市场或出口的食品加工业
优先行业的小型和中型企业，以及小型和中型企业集群发展、工业园区和科技创新园区；
旅游业和与旅游业相关的活动；
特殊经济区;
数字产业;
教育、职业培训和生产力提升;
健康;
基础设施;
物流;
环境管理与保护、生物多样性保护以及循环经济；
绿色能源、促进气候变化适应和减缓的技术;
本法未列出的其他部门和投资活动，被柬埔寨皇家政府视为具有社会经济发展潜力。
According to Article 24 of the Law on Investment of the Kingdom of Cambodia, 19 sectors and activities are entitled to investment incentives:
High-tech industries involving innovation or research and development;
Innovative or highly competitive new industries or manufacturing with high added value;
Industries supplying regional and global production chains;
Industries supporting agriculture, tourism, manufacturing, regional and global production chains and supply chains;
Electrical and electronic industries;
Spare parts, assembly, and installation industries;
Mechanical and machinery industries;
Agriculture, agro-industry, agro-processing industry, and food processing industries serving the domestic market or export;
Small and medium-sized enterprises in priority sectors and small and medium-sized enterprise cluster development, industrial parks, and science, technology, and innovation parks;
Tourism and tourism-related activities;
Special economic zones;
Digital industries;
Education, vocational training, and productivity promotion;
Health;
Physical infrastructure;
Logistics;
Environmental management and protection, biodiversity conservation, and the circular economy;
Green energy, technology contributing to climate change adaptation and mitigation;
Other sectors and investment activities not listed by this Law deemed by the Royal Government of Cambodia to have the potential for socio-economic development.
基本激励
注册为QIP的投资活动有权选择以下两种选项中的基本激励措施：
1- 选项1，将获得以下激励：
A- 自业务活动首次获得收入之时起，在特定时期内，根据附录2子法令所述的投资活动类别，享受收入税豁免：
组1：9（九）年；
组2：6（六）年；
组3：3（三）年。
B- 在收入税豁免期满后，有权按累计应纳税额采用比例的渐进税率缴纳收入税的激励：
前两年：25（百分之二十五）%；
接下来的两年：50（百分之五十）%；
最后两年：75（百分之七十五）%；
C- 在特定时期内，根据附录2子法令所述的投资活动类别，对收入税的预付款给予豁免：
组1：9（九）年；
组2：6（六）年；
组3：3（三）年。
D- 提供最低税豁免，前提是必须获得独立审计报告。
E- 出口税豁免，除非其他法律和规则另有规定。
2- 选项2，将获得以下激励：
A- 有权根据适用的税收规定，通过特殊折旧扣除资本支出。
B- 有权在特定时期内，根据附录2子法令所述的投资活动类别，扣除高达200（两百）百分比的某些费用：
组1：9（九）年；
组2：6（六）年；
组3：3（三）年。
– 某些费用包括：
为柬埔寨员工提供特定技能培训的费用，以替代外籍员工；
通过信息技术系统使用会计账簿的费用；
为柬埔寨员工提供出国学习特定技能奖学金的费用；
对新技术的学习、研究和开发以及雇用外籍专家提供培训的费用，涉及工业4.0，包括人工智能和机器人，或大数据存储的安排。
C- 在特定时期内，根据附录2子法令所述的投资活动类别，对收入税的预付款给予豁免：
组1：9（九）年；
组2：6（六）年；
组3：3（三）年。
D- 提供最低税豁免，前提是必须获得独立审计报告。
E- 出口税豁免，除非其他法律和规则另有规定。
除上述2种选择所提供的激励措施外:
拥有进口建筑材料、建筑设备和生产设备以服务其生产线权利的QIP将享有免除关税、特别税和增值税的待遇，
除了本段第1项之外，拥有进口生产投入以服务其生产线权利的出口QIP或支持产业出口QIP将享有免除关税、特别税和增值税的待遇。如果生产投入未用于供应生产线，则出口QIP或支持产业出口QIP必须根据适用法律和规则支付关税、特别税和增值税。
除法律另有规定外，任何涵盖在附录3子法令下的投资活动将获得进口建筑材料、建筑设备和生产设备的激励，享受免除关税、特别税和增值税的待遇，但在获得注册证书以证明QIP状态后，将不再享有税收激励。
根据附录4子法令，拥有进口生产投入权利的国内导向QIP将享有免除关税、特别税和增值税的待遇。
可以直接出口或将生产投入供应给任何从进口生产投入中制造的产品的出口QIP的国内导向QIP，并已完成纳税义务，将根据法律、法规和程序的适用要求，退还或保留用于将来进口商品的关税、特别税和增值税的支付。
Investment activities registered as QIP are entitled to choose basic incentives under the following two options:
1- Option 1, will receive the following incentives:
A- Tax on Income exemption starting from the time of receipt of first revenue from the business activity during a specific period according to the Investment Activity Category that is stated in the list of Investment Activity in Annex 2 of the Sub-Decree as follows:
9 (nine) years for Group 1;
6 (six) years for Group 2;
3 (three) years for Group 3.
B- Entitlement to the incentive to pay Tax on Income at a progressive rate proportional to the total amount of tax due after the expiration of the Tax on Income exemption period:
25 (twenty-five) percent for the first 2 (two) years;
50 (fifty) percent for the next 2 (two) years; and
75 (seventy) percent for the last 2 (two) years;
C- An exemption for the Prepayment of Tax on Income during a specific period according to the Investment Activity Category as stated in the list of Investment Activity of Annex 2 of the Sub-Decree as follows:
9 (nine) years for Group 1;
6 (six) years for Group 2;
3 (three) years for Group 3.
D- A Minimum Tax exemption provided that an independent audit report has been obtained.
E- An export tax exemption, unless otherwise stated in other laws and regulations.
2- Option 2, will receive the following incentives:
A- Entitlement to deduct capital expenditure through special depreciation as stated in the applicable provisions on taxation.
B- Entitlement to deduct up to 200 (two hundred) percent of certain expenses within a specific period according to the Investment Activity Category as stated in the list of Investment Activity in Annex 2 of the Sub-Decree as follows:
9 (nine) years for Group 1;
6 (six) years for Group 2;
3 (three) years for Group 3.
– Certain expenses include:
Expenses for training on specific skills for Cambodian employees to
substitute foreign employees;
Expenses for using accounting books via an information technology system;
Expenses for providing scholarships to Cambodian employees to study certain skills abroad;
Expenses for the study, research and development, and hiring of foreign experts to provide training on new technologies, Industry 4.0, including artificial intelligence and robotics, or the arrangement of big data storage.
C- An exemption for Prepayment of Tax on Income for a specific period according to the Investment Activity Category as stated in the list of Investment Activity in Annex 2 of the Sub-Decree as follows:
9 (nine) years for Group 1;
6 (six) years for Group 2;
3 (three) years for Group 3.
D- A minimum tax exemption provided that an independent audit report has been obtained.
E- An export tax exemption, unless otherwise stated in the other laws and regulations.
In addition to the incentives of the 2 (two) options above:
A QIP that has the right to import Construction Material, Construction Equipment, and Production Equipment to serve its production line will have customs duty, special tax, and value-added tax exemption,
In addition to Item 1 of this Paragraph, an Export QIP or Supporting Industry Export QIP that has the right to import the Production Inputs to serve its production line will have customs duty, special tax, and value-added tax exemption. In the case that Production Inputs are not used to supply the production line, the Export QIP or the Supporting Industry Export QIP must pay customs duty, special tax, and value-added tax in accordance with the applicable laws and regulations.
Except otherwise provided in the law, any Investment Activity covered by Annex 3 of the Sub-Decree shall be granted with incentives to import the Construction Material, the Construction Equipment, and the Production Equipment for its production line and the customs duty, special tax, and value-added tax exemption, but shall not be granted with the tax incentives after obtaining a Registration Certificate certifying a QIP status as stated in the Law on Investment of the Kingdom Cambodia.
The Domestically Oriented QIP with the Investment Activity covered under Annex 4 of the Sub-Decree that has the right to import the Production Inputs for its production line will have customs duty, special tax, and value-added tax exemption.
The Domestically Oriented QIP that can directly export or supply the Production Inputs to the Export QIP of any part of the products made from the imported Production Inputs and having fulfilled the tax obligations will be refunded or reserved for the payment of customs duty, special tax and value-added tax on goods to be imported at a later date according to the applicable laws, regulations, and procedures at the request of the Investor.
额外激励
除了基本要求外，QIP还应
获得以下额外激励：
QIP在购买用于实施QIP的本地生产投入时，免征增值税。该增值税免征适用零（0）百分比的税率。
QIP在以下活动中，可从税基中扣除150（百分之150）%的费用：
A. 研究、开发和创新。
B. 通过为柬埔寨工人/员工提供职业培训和技能提升来促进人力资源发展。
C. 为工人/员工建设住宿、食堂、免费或低价的餐饮区、托儿所及其他配套设施。
D. 对生产线所用设备进行现代化改造。
E. 为柬埔寨工人/员工提供福利待遇，例如舒适的通勤交通工具（从住宿到工厂）、住宿、食堂、免费或低价的餐饮区、托儿所及其他设施。
F. 投资或建设各类废物处理基础设施，包括固体废物、有害废物、液体废物及废气处理设施。
3- QIP有权为其投资项目位于投资项目场所的工人，仅进口建筑材料和建筑设备，免征关税、特别税和增值税。
扩展合格投资项目（EQIP）的额外激励措施
激励将根据以下内容授予EQIP：
1.若QIP申请扩展其投资活动，且扩展项目符合以下任何一种形式，则有权获得所得税免税期的激励措施。
A. 扩大现有生产规模。
B. 通过在同一产品线内实现产品多样化来扩展。
C. 通过安装可提高生产效率或有助于环境保护的新型现代技术进行扩展。
如果项目扩展采取任何其他形式，必须获取王国政府的许可以及。
从QIP扩展的时间起，EQIP有权根据投资活动类别在特定时期内获得相应投资活动的所得税免税，具体如下：根据附录2的投资活动清单规定：
A. 组1：9（九）年;
B. 组2：6（六）年;
C. 组3：3（三）年。
3. EQIP免税的收入部分等于总应税收入乘以EQIP资本的比例。EQIP资本的比例等于EQIP资本除以总投资资本。总投资资本等于最初注册的QIP的投资资本加上获得激励的EQIP资本。计算公式如下：
I TOIE = TTI x (EIC/TIC)
I TOIE = 免税收入
TTI = 总应税收入
EIC = 将获得激励的EQIP资本
TIC = 总投资资本（IIC + EIC）
IIC = QIP的初始投资资本
EQIP的所得税预付款将根据EQIP的所得税免税期内EQIP资本比例进行豁免。
EQIP有权获得最低限度的免税，前提是已获得独立审核报告。
Special Incentives:
Any specific sector and investment activities having high potential to contribute to national economic development may receive specific special incentives to be set out in the Law on Financial Management.
