缅甸投资 Q & A Myanmar Investment (EN_CN) ~ MYANMAR TRADE OFFICE (TAIPEI)

缅甸投资 Q & A Myanmar Investment

一般讯息

The General Information

国家Country 项目 Item	缅甸 Myanmar	越南 Vietnam	中国 China	台湾 Taiwan
面积 (万km²) Area (10,000km²)	68	33	957	3.6
人口 Population (万,ten thousand)	5,900	9,300	134,000	2,300
GDP (意美元) (billion USD)	590	1,700	89,000	20,870
人均 GDP (USD) GDP-per capital	1,000	1,932	6,642	20,870
最低薪资 min. wage USD (NTD)	70 (2,100)	130 (3,900)	295 (8,800)	630 (19,047)

*住Note:1以上海为例 wage base on Shanghai.

员工相关资讯

Relevant Information on Local Staff

Q>最低薪资为何?

What is the min. wage of general staff and other regions?

	缅甸 Myanmar	越南 Vietnam	上海 Shanghai	菲律宾 Philippines	台湾 Taiwan
行政人员 Admin USD (NTD)	120 (3,600)	200 (3,900)	260 (7,900)	230 (6,900)	830 (25,000)
劳动人员 Worker USD (NTD)	70 (2,100)	130 (3,900)	230 (6,900)	210 (6,300)	630 (19,047)

Q>劳工聘用规定为何？

What are the regulations of employing local labor?

A>首2年：缅籍劳工须占企业总人数至少25%以上
首3年起：缅籍劳工须占企业总人数至少25%以上
首5年起：缅籍劳工须占企业总人数至少25%以上
First 2 Years: Myanmar Labors should account for at least 25% of total staffs.
3^rd year on: Myanmar labors should account for at least 50% of total staffs.
5^th year on: Myanmar labors should account for at least 75% of total staffs.

Q>社会保险费率为何？
What is the social insurance rate?
A>依据社保法，超过5名员工之企业，雇主须强制为其员工投保社会保险；保险范围包括疾病，生产，死亡，及职业伤害。雇主负担2.5%，雇员负担1.5%。
According to the social insurance law, corporation with over five employees should purchase social insurance for the staffs; the insurance shall cover disease, maternity, death and occupational injury. Employer 2.5% and employee 1,5%.

	缅甸 Myanmar	越南 Vietnam	上海 Shanghai	菲律宾 Philippines	台湾 Taiwan
Employer	2.5%	22%	38.6%	8.3%	18%
Employee	1.5%	10.5%	11%	4.6%	5.2%

投资应注意之时限

Investment Deadline to be Aware

Q>会计年度期间及所得税申报期间？

What is the fiscal year and filing period in Myanmar?

A>会计年度为4/1之次年3/31；所得税需于4月至6月向国税局（the Office of Internal Revenue）提出申报，企业可依单据多寡按月或按季预先缴纳税款。

The fiscal year in Myanmar starts from April 1^st to March 31^st of the next year; and the income tax shall be declared to the Office of Internal Revenue from April to June. Corporation may pay tax in advance on monthly/ quarterly basics based on the number of invoices.

Q>注册资金何时汇入，最后期限为何？
When will the registered capital be remitted? When is the deadline?
A>企业於取得临时执照后，其有效期为6个月，但企业须在6个月期限内将50%注册资金完成到位。一旦期满未完成资金到位，将取消临时执照，且不予以退费；苦公司尚需继续，则需重新送件。
The temporary license of the company is valid for six months. However, 50% of the registered capital should be remitted within six month. If the capital is not remitted before the deadline, the temporary license held by the company will be cancelled without refund; documents should be sent again if the company still wants to continue the operation.

Q>一般土地租赁期限？
What is the period of land lease?
A>未经缅甸投资委员会(the Myanmar Investment Commission, 简称MIC) 许可之外资企业，其签署之租赁合约最长有效期为一年；2013年外商投资法 ( Foreign Investment Law ) 规定，外商取得MIC许可而进行投资之外司，可签署租期达50年之租赁合约，期满可申请展延，为数两次，每次得可展廷10年，租赁期限最高可达70年。
Lease contract signed by a foreign enterprise without the permission of Myanmar Investment Commission (MIC) is one year at maximum. According to the Foreign Investment Law in 2013, a company invested by foreigner with the permission of MIC may sign a lease contract of 50 years and the period may be extended twice (10 years each time). The lease period is 70 years maximum.

Q>经济特区内土地租赁期限？
How long is the land lease period within economic zone?
A>企业可於区内租赁土地30年；期满企业可依据莫大小申请延长，租赁期限最长可达75年。
Company may lease a land in the zone for 30 years; extension can be applied based on company scale. Lease period can be up to 75 years.

土地使用相关讯息

Information on Land Utilization

Q>外资可否购买土地？ Can the land be purchased with foreign capital?
A>依据1987年公布的不动产装让限制法 (the Transfer of Immovable Property Restriction Law) 规定，外国人仅可租赁，不得拥有土地。缅甸土地大部份均为国有，少部份公民虽有土地永久使用权利(FREE HOLD)，但仅限于缅籍当地人民之间买卖。
土地类型有四类：居住，工业，商业，农牧。
工厂用地仅可设点於工业区内，办公楼则不限。
缅甸当地土地厂房买卖，买卖双方都需缴税金给政府：

· 买方10%

· 卖方35-37%（内含土地交易税和印花税 5-7%），印花税会根据地区不同分为5-7%。According to the Transfer of Immovable Property Restriction Law in 1987, Foreigner may only lease land instead of owning land. Most of the land in Myanmar is state-owned. Although a small number of citizens are provided with perpetuity (FREE HOLD), transaction of land is limited among the Burmese.

There are 4 types of land: residential use, industrial use, commercial use and agriculture use.Land for industrial use may only be located in the industrial zone; location for office building is not limited. Both the seller and buyer of local land and factories should pay tax to the government;

· Buyer 10%

Seller 35-37% (including transaction tax (30%) and stamp tax (5-7%) based on regions).

Q>现有工业去及经济特区共有几个？
How many existing industrial zones and special economic zones?
A>已完成工业区19个，计划中7个，经济特区3个.
19 completed industrial zones, 7 under planning and 3 special economic zones.

Q>办公楼及厂房租货行情为何？

What is the lease price of office and factory in Myanmar and other regions?
A> 美金USD（台币NTD）/坪Ping

	缅甸 MM 1	越南 VN 2	上海 SH 3	菲律宾 PH 4	台湾 TW 5
办公 Office	33 (1,000)	25 (750)	67 (2,000)	23 (700)	40 (1,200)
住商 Res	17 (500)	30 (900)	禁设 N/A	20 (600)	37 (1,100)
工厂 Factory	10 (300)	6 (250)	10 (300)	13 (40	27 (800)

注Note: 1MM=Myanmar 2VN=Vietnam 3SH=Shanghai 4PH=Philippines 5TW=Taiwan
1坪Ping=3.3平方米m²=36平方英尺Square foot

Q>办理缅甸公司时，外国投资方户头应开立於何处？
Where should foreign investors open up bank account when establishing company in Myanmar?
A>因缅甸外汇受限，投资控股公司须将银行行户头开立於新加坡大华银行（UOB），华侨银行（OCBC），星展银行（DBS）或台湾的第一银行（账户需开立三个月以上），方可汇入资本金。
Sue to the limitation of foreign exchange control in Myanmar, investment holding company should set up bank account in Taiwan First Bank (acc must be at least 3 months old) or Singapore UOB/OCBC/DBS bank for capital remittance.

Q>主要港口?
Major port in Myanmar
A>.Kyauk Phyu Port (皎漂港)

.Yangon Port (仰光港)

.Sittwe Port (实兑港)

.Thandwe Port (山多威港)

.Mawlamyine Port (毛淡棉港)

.Dawei Port (土瓦港)

.Kawthaung Port (康萨昂港)

.Pathein Port (勃生港)

.Myeik Port (丹老港)

公司设立流程

Process of setting up company

Q>外资公司法设立公司应备文件，流程，股权比例，最低注册资金为何?
What are the required documents, process, equity ratio and minimum registered capital stipulated in the law for setting up foreign enterprises.
A>工厂最低注册资金USD50万，服务型公司最低注册资金USD30万，均可100%外资持有，最少须有2董事2股东。
Minimum registered capital of a factory is US500,000 and US30,000 for service-oriented companies, which may be 100% held by foreign investors. At least two directors and two shareholders needed.

Ӿ应备文件Required Documents:

1.境外控股公司For Offshore Company

1 董事护照影本一份

2 开业证明，章程..等基本资料

(须缅甸使馆认证正本一份)

3 资信签明英文版正本1分

· 1 photocopy of director’s passport.

· Business certificate, articles of association (1 original copy authenticated by the Burmese embassy).

· 1 copy of credit certification in English (at least USD 30,000 in bank account).

2.缅甸新设公司For the Burmese Company

1 缅甸公司董事护照影本2份

2 缅甸办公室英文地址 3 营运企划书正本一份

4 租货合同正本1份 (申请工厂应备)

5 董事个人账户资信签明英文版正本1份 (其中1位董事即可账户存款须达USD1, 000-2,000即可) 。

· 2 photocopy passport of director of the Burmese company

· English address of office in Myanmar

· 1 copy of business plan

· 1 copy of lease contract (for factory application)

· 1 copy of credit certification (in English) of personal account of one of the directors (deposit amount of USD1,000-2,000)。

Ӿ设立流程 Set up process:
1 缅甸投资委员会MIC (the Myanmar Investment Commission), 约1-2周。

2 投资暨公司管理局 DICA (the Directorate of Investment and Company Registration), 约1周。

3 公司注册局 CRO (the Companies Registration Office), 公司约1个月，工厂约2-3个月。

於DICA申请时会有临时执照，取得临时执照后，公司须汇入50%注册资金，工厂须汇入50%流动资金，方可取得正式执照，再送至注册局做最后注册登记。

· About 1-2 weeks for the approval of MIC (Myanmar Investment Commission).

· About 1 week for the approval of DICA (the Directorate of Investment and Company Registration).

· About 1 month (for company) or 2-3 months (for factory) for the approval of CRO (the Companies Registration Office).

Temporary license will be issued during the submission of application to the DICA. After obtaining the temporary license, the company should remit 50% of the registered capital and the factory should remit 50% of liquidity before obtaining the formal license. And then the application will be submitted to the CRO for final registration.

土地使用相关讯息

Information on Land Utilization

Q>投资法优于缅甸公司法之处？
Advantage of Foreign Investment Law over Myanmar Company Law?

A>1 外商投资法享有长期土地租货期。

2 可享租说优惠及投资保险 (不被或有化) 。

3 工厂如须进出口时，可申请进口/出口许可签，但不可只有单纯做进出口。

· Foreign Investment Law allows long-term land lease;

· Taxation incentives and investment guaranteed (not to be nationalized);

· May apply for export/import permit if necessary.

Q>经济特区投资优惠政策有那些？
What are the preferential policies for investment in special economic zone?
A>第1-5年：企业所得税免税优惠。
第6-10年：出口收入所得税50%减免优惠。
第11-15年：出口所获盈余在投资，其投资盈利可享50%所得税减免.
以上税务优惠期满，企业出口统值若达一定比例以上，当年度所得税可享免惠。

§ 首5年机械，车辆进口可豁免关税，次5年减免50%

§ 加工出口区内原物料，设备机械进口可豁免关税

§ 保险区内设置之外资不受缅甸政治情况变更影响

1^st-5^thyear: exemption of enterprise income tax.

6^th-10^th year: 50% exemption of tax from export income.

11^th-15^th year: if the gain profit from export is used for reinvestment, the gain from investment may be exempted from 50% of the income tax.

After the expiration of the above-mentioned tax relief period, if the total value of export accounts for certain proportion, income tax exemption may be offered for the year.

§ Tariff for machinery and vehicle import in the first five year may be exempted and 50% of that tariff may be exempted in the second five years.

§ Tariff for importing raw material, equipment and machinery for the export-oriented product process-ing area may be exempted.

The foreign capital invested in the guaranteed area is not affected by the change in political situation of Myanmar.

Q>公司之法律依据为何？

What is the legal basis for setting up co. in Myanmar?
A>

法规 Legislation	帆布时间 Promulgated time	过用对象 Applicable
缅甸公司法 MM Companies Act	1914/04/01；修法於 RV1989/01/21	一般公司设立 General Co. (Incorporation)
外商投资法 Foreign investment law	2013/11/02	外资，合资公司设立 Foreign,JV co. ( Incorporation)

Q>投资优化政策有那些？
What are the preference policies for foreign investment?
A>v 企业所得5年免税，期满1年内

v 商品出口

v 商品出口所得

v Exemption of enterprise income tax for five years and the reinvestment within one year after the expiration of five years;

v Commercial tax (at the rate of 5%) for product exporting may be reduced.

v 50% (maximum) of the enterprise income tax on the profit from product exporting may be exempted.

Q>公司/工厂最低注册资本颗为何？

What is the minimum register capital of foreign investment?

A>美金USD（台币NTD）/万ten thousand

	缅甸 MM 1	越南 VN 2	上海 SH 3	菲律宾 PH 4	台湾 TW 5
办事处Rep.	150万m Foreign bank	不须 Not required	不须 Not required	3 (90)	不须 Not Required
分公司 Branch	5 (150)	不须 Not required	禁设 N/A	20 (600)	不须 Not limited
子公司 Sub.	30 (900)	20 (600)	8 (250)	0.05 (1.5)	不须 Not limited
工厂 factory	50 (1,500)	30 (900)	17 (500)	20 (600)	不须 Not limited

注Note: 1.MM=Myanmar 2.VN=Vietnam 3.SH=Shanghai 4.PH=Philippines 5.TW=Taiwan

Q>业所得税及个人所得税各为何？
How much is the enterprise income tax and individual income tax in Myanmar?
A>v 企业所得税Enterprise income tax

子公司/工厂 Subsidiary/factory: 25%

分公司 Branch: 35%

v 个人所得税 Individual income tax

外国人如於课税年度内局住达183天或以上者，即视为居住者外国人；否则该外国人即被视为非居住者。

A foreigner living in the country for over 183 (inclusive) days within a taxable year should be deemed as a foreign resident; otherwise, the foreigner should be deemed as non-resident.

居住者税率Tax rate of resident:1-30%
非居住者外国人Non-resident foreigner:35%

	缅甸 Myanmar	越南 Vietnam	上海 Shanghai	菲律宾 Philippines	台湾 Taiwan
企业 Enterprise	25%	25%	25%	30%	17%
个人 Individual	1-35%	5-35%	5-45%	5-32%	5-40%