BELGIUM Springboard for Europe 2011 04 18 B

比利时：到欧洲的跳板 BELGIUM: Springboard for Europe 2011 -04 -18

B ELGIUM Springboard for Europe 比利时: 与欧洲三个主要文化接壤 Belgium: Link with Three Major European culture § 一千零三十万常住人口 10. 3 million inhabitants § 官方语言：法语，荷兰语，德语 Official Language: French, Dutch, German 盎格鲁. 撒克逊 § 于1830年独立 日耳曼 Founded in 1830 § 1981年为联邦政府制 Federal Government started from 1981 § 国王：阿尔贝二世 King: Albert II § 首都：布鲁塞尔 Capital: Brussels 拉丁

B ELGIUM 为什么选择比利时? Why Belgium? § 巧克力 Chocolate § 雅克罗格先生 Mr. Jacques Rogue § 丁丁 Din DIn § 钻石 Diamond § 啤酒 Beer § 撒尿小童 Manakenpis Springboard for Europe

BELGIUM Springboard for Europe 比利时: 由三个地方政府组成的联邦政府 BELGIUM: A federal state formed by Three Regional Governments 地方政府负责（Each region is responsible for）： è 贸易&投资政策 (Trade & Investment Policies) è 公共设施(Public Facilities) è 交通(Transportation) è 科学研究(Science & Technology Research) 法兰德斯地方政府 (Flanders Region) 布鲁塞尔首都区政府 (Brussels Capital Region) 瓦隆地方政府 (Walloon Region)

BELGIUM Springboard for Europe 1. 市场 Market 1. 1 处于欧洲市场的中心位置 Central Location of European Market 500 km 75% 欧洲市� (国内生��� ) European Market (GDP) 40% 消�者 Consumer 300 km 伦敦 阿姆斯特丹 法兰克福 巴黎

BELGIUM Springboard for Europe 1. 市场 Market 1. 2 最理想的实验市场 (Ideal Test Market) (Gateway to European market) è 多元的文化 (multi-culture) è 欧洲的多样性在一个小范围内的浓缩 (concentration of diversity) è 进入欧洲市场的大门 出口 Export 进口Import 76% GDP 73% GDP

BELGIUM Springboard for Europe 2. 交通便捷 Convenient Traffic Network 2. 1 铁路 - 欧洲高速列车网络的中心点 (Railway – Hub of European Fast Train) 巴黎Paris 1 小时 25分钟 每天 19个班次 1 h 15 m 19 trains per day 伦敦London 2小时 15分钟 每天 16个班次 1 h 15 m 16 trains per day 阿姆斯特丹 Amsterdan 2 小时 40分钟 每天 10个班次 2 h 40 m 10 trains per day 科隆 Koeln 1 小时 15分钟 每天七个班次 2 h 20 m 7 trains per day

BELGIUM Springboard for Europe 2. 交通便捷 Convenient Traffic Network 2. 2 航空– 布鲁塞尔机场 (Air – Brussels Int’l Airport) 公里 （12 km from Centre of Brussels) è 131 个客运航班 ，其中 92个飞往欧洲其他城市 (131 pessangers flights, among which 92 destinate to other European cities) è 81个货运航班，其中 42个飞往欧洲其他城市 (81 cargo flights, among which 42 destinate to other European cities) è 被评为欧洲效率最高的机场 (was rewarded as the most efficient airport in Europe) 与中国有直航——海航 (Direct flight with China by Hainan Airline) è 距离布鲁塞尔市中心仅12

BELGIUM Springboard for Europe 3. 一流的物流环境 Excellent Logistics è 欧洲范围最密集的公路网络，24小时免费（Most dense road network in Europe, 24 hours toll-free) è 密集的铁路，水路网络 (Dense railway and waterway network) è 5大国际港口：安特卫普，泽布鲁日，根特，奥斯坦德，列日 (5 Inernational ports: Antwerp, Zeebrugge, Gent, Oostende and Liege) 结果：抵达比利时任何一个港口的货物均可在 24小时内抵达欧洲客户 Result: All goods loaded in any ports in Belgium can be delivered to your destination customers in Europe within 24 hours.

BELGIUM Springboard for Europe 4. 国际首都 International Capital 4. 1 欧盟运作机构 (Operational Organization for EU) (European Commission) è欧洲评议委员会 (European Counsel) è欧洲议会 (European Parliament) è欧洲地区委员会 (European Committee of Regions) è欧洲经济和社会委员会 (European Economic & Social Committee) è欧洲委员会

BELGIUM Springboard for Europe 4. 国际首都 International Capital 4. 2 其他组织和机构 (Other Organizations & Institutions) (NATO) è欧洲最高外交使节团任务中心 (European Highest Commissioners) è 1500个国际专业委员会 (1500 Int’l Commissions) è全欧和区域政党代表处 (European/Regional Party Representatives) è全球新闻中心 (Global News Centre) è北约组织

BELGIUM Springboard for Europe 4. 国际首都 International Capital 4. 3 国际经济决策中心 (Int’l Economic Decisionmaking Centre) 众多跨国公司在布鲁塞尔设有决策中心 European Headquarters for Multinational Corporations è 约 1300家跨国公司在布鲁塞尔设立了欧洲总部或销售子公司 (1, 300 MNC has set up European HQ’s in Brussels) è 被欧洲高纬物业评为欧洲第四大商业城市, 仅排在伦敦、巴黎和法 兰克福之后 (rewarded by Cushman&Wakefield Cities Monitor as 4 th Commercial City in Europe behind London, Paris and Frankfurt)

BELGIUM Springboard for Europe 5. 国际化人力资源 Internationalized Human Resources 5. 1 劳动力高度多语化 (Multilingual Labor) è 三个欧洲重要文化的交汇点：央格鲁-萨克逊文化 、拉丁文化、日尔曼文 化 (meeting point of 3 major European culture: Anglo-Saxon, Latin and Germanic) è 三种官方语言：法语、荷兰语、德语 (3 official langues: French, Dutch and German) è 更易找到具有多语言能力的人才 (easy to find talented labor with multilingual skill) è 外籍人士占总人口的30% (30% of total population is foreigners)

BELGIUM Springboard for Europe 房产 Real Estate 布鲁塞尔是欧洲最优越的地方 (Brussels is the most competitive place in Europe)

BELGIUM Springboard for Europe 布鲁塞尔住宅 Housing in Brussels 房产具有竞争性 (Competitiveness)

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System www. invest. belgium. be 比利时国家财政部 Ruling è 虚拟利息扣减 Notional Interest Deduction (NID) è 利润返还免预提税 Dividends Withholding Tax è 外派人员 Foreign Executive Status è 其他激励措施 Other Incentives è 预先税务裁定 结果 (Result)： è 降低实际税率 reduced effective tax rate

BELGIUM Springboard for Europe 比利时名义税率 Tax Rate in Belgium § 公司名义税率 ： 33. 99% Ordinary corporate income tax rate = 33, 99% (flat rate) § 税前抵扣 Tax deductions § 实际税率 EFFECTIVE tax rate (ETR): Ø … ->25% -> 17% -> …. .

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 1. 预先税务裁定机制 (Tax Ruling) What is a Ruling? 什么是预先裁定机制 • 预先裁定机制是为了建立投资者投资信心 Advanced decisions or ruling is about creating CONFIDENCE to invest in Belgium • 根据投资者提供的情况，税务局按个例准确预测需要缴纳多少税务，以避免投资 者遇到未预料到的情况。The investor describes the facts, allowing the tax administration to determine, in advance, how the tax laws are to be applied on a CASE BY CASE basis • 令投资者准确预计到受法律保护的每一个投资项目的纳税内容 It ensures a LEGALLY BINDING ACCURATE FORECAST of all the tax implications of your investment project

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 1. 预先税务裁定机制 (Tax Ruling) 原则：(Principle) 按照投资者提供的情况、税务局可以很准确地预测与通 知要付多少税务。这样不会令投资者遇到未料到的问题 Advanced decision or ruling when investors describe the facts, ensures a legally binding accurate forcast. Applied on a case by case basis. è 5年有效，并可申请延期 Leagally binding for a 5 year renewable period è 结果：(Result) 投资者放心 (ensures a legally binding accurate forcast) 适用范围 公司税务，个人税务，进口税，增值税等 (can be applied to corporate tax, personal income tax, import tax, VAT, etc. )

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 2. Tax incentive to risk capital: Notional Interest Deduction 风险资本的税务激励：虚拟利息扣减 What is it ? 什么是虚拟利息扣减 • 一个概念性（非真正）利息，用于计算年度税基扣减A notional interest calculated and deducted yearly from the taxable basis • 用于抵销经营收入和财务收入，从而降低税率 used to off-set operational or financial income (lower effective tax rate) • 自动适用于在比利时的所有公司，包括外商投资 Automatically applicable to all Belgium companies and branches of foreign companies 结果 (Result)： è Reduced effective tax rate　降低实际税率。

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 2. Tax incentive to risk capital: Notional Interest Deduction 风险资本的税务激励：虚拟利息扣减 原则 (Principle): è 即使公司不贷款、它向税务局申报成交额的时候 还是可以扣掉投资的利息。Companies are allowed to claim a notional interest deduction reflecting the economic cost of using capital, 结果 (Result)： è Reduced effective tax rate　降低实际税率。

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 2. Tax incentive to risk capital: Notional Interest Deduction 风险资本的税务激励：虚拟利息扣减 如何计算 How does it work ? ANNUAL TAX DEDUCTION = EQUITY X RATE 年度减税� = 投�� X 利率 利率 -2009�政年： 4. 437%

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 3. 利润返还免预提税 Dividends. Withholding Tax (WHT) Parent company (HK) Div 无预提税（比利时国内税法） 0% WHT (Belgian domestic tax law) Belgian subsidiary Div EU subsidiary 无预提税 （欧盟境内） 0% WHT EU Parent–Subs. Directive

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 4. 外派人员 (Foreign Executive Status) 雇主： For the Employee 雇员： For the Employer è 出差在比利时以外的日期可不予课税 Exclusion of days performed outside Belgium è 可享受免税津贴Tax free allowances (relating to extra costs resulting from the Belgian employment) è 经理级别以上的雇员减免税赋相应减少雇 主的支出，Reduction of employment cost for expat’s

BELGIUM Springboard for Europe 优惠的税务系统 Favorable Tax System 4. 其他税务激励 Other Tax Incentives • �利抵扣 Patent Income Deduction = 80% X �利收入 （=80% X patent income) => 实际税率： 6. 798% （Effective Tax Rate: 6, 798%） • 研�人�个人所得税免税 75%Tax Reduction for Researchers • 增�税 VAT 比利�口岸免�交增�税 Avoidance VAT upon importation

BELGIUM Springboard for Europe 做生意 Doing Business 外国公民享有本国人的权利 Foreigners enjoys same rights as Belgian Open economy开放的经济 : 自由的环境 (Opening economy) è 设立公司不需要特殊许可证 （No barrier for setting up companies) è 有100%外国资本的公司是允许的 (100% foreign capital is allowed) è 回收资金与利息是没有条件限制的 (no limitation on dividents and interest) è 公司注册资金较低 –股份有限公司€ 61. 500/有限责任公司€ 18. 550 (Lower minimum capital – SA/NV € 61. 500 or BVBA/SPRL € 18. 550 ) è 设立公司很容易 (Easy to register) è

BELGIUM Springboard for Europe 投资比利时 请联系 § 布鲁塞尔 § 瓦隆 § 法兰德斯 布鲁塞尔企业促进署 www. investinbrussels. com 瓦隆大区外贸和外国投资总署 www. investinwallonia. com 法兰德斯大区外国投资和贸易促进局 www. investinflanders. com 联系人： 联系人: 在中国： Mr Stefano Missir di Lusignano Tel: +86 21 643 75 224 E-mail: mail@brussels-china. com 在上海: 在中国： 邹晓平小姐 Tel: +86 21 6437 9489 E-mail: jzou@investinwallonia. cn 周琤咏小姐 Tel: + 86 21 6437 8467 E-mail: janet. chow@fitagency. com 在比利时： Mr Emmanuel de Beughem Tel: +32 2 422 52 13 E-mail: edb@abe. irisnet. be 在深圳: 在比利时: 刘苗苗小姐 张一唯小姐 Tel: +86 13590406801 Tel: +32 02 504 88 71 E-mail: canton@awex-wallonia. com E-mail: yiwei. zhang@fitagency. be

BELGIUM Springboard for Europe YOUR CONTACTS To invest in Belgium § BRUSSELS § WALLONIA § FLANDERS The Brussels Enterprise Agency www. investinbrussels. com Flanders Investment and Trade www. investinflanders. com Contacts: Wallonia Foreign Trade & Investment Agency www. investinwallonia. com Contacts: In China: Mr Stefano Missir di Lusignano Tel: +86 21 643 75 224 E-mail: mail@brussels-china. com In Shanghai: Mrs Jacqueline Zou Tel: +86 21 6437 9489 E-mail: jzou@investinwallonia. cn In China: Mrs Janet Chow Tel: + 86 21 6437 8467 E-mail: janet. chow@fitagency. com In Belgium: Mr Emmanuel de Beughem Tel: +32 2 422 52 13 E-mail: edb@abe. irisnet. be In Shenzhen: Ms Miaomiao Liu Tel: +86 13590406801 E-mail: canton@awex-wallonia. com In Belgium: Mrs Yiwei Zhang Tel: +32 02 504 88 71 E-mail: yiwei. zhang@fitagency. be Contacts:

We look forward to welcoming you in BELGIUM 欢迎来到比利时