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[남아공] 외국인 투자 인센티브 및 일반 투자촉진정책
- 투자진출
- 남아프리카공화국
- 요하네스버그무역관 장충식
- 2011-06-08
- 출처 : KOTRA
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남아공의 투자 인센티브 및 투자촉진정책
□ 외국인 투자인센티브 기본 정책
남아공 정부는 경제발전을 위해 아래 5개 분야에 기여할 수 있는 외국인 투자기업에 대해 투자인센티브를 제공
- 광범위 투자(Broad Investment in South Africa)
- 흑인경제 육성정책(Black Economy Empowerment)
- 기술혁신(Innovation and Tecnology)
- 수출경쟁력 제고(Competitiveness and export capabilities)
- 산업개발지대(Industrial Development Zones)
ㅇ 투자유치 인센티브는 투자건 별로 세금면제, 현금 및 금융지원을 통해 운영.
ㅇ 세금면제의 경우, 법인세 면제는 없으며 부가세 및 수입관세 면제, 관세리베이트 형태로 제공.
ㅇ 현금지원은 교통, 통신, 전력, 쓰레기 처리시설, 연료공급 시스템 등 핵심 사회간접자본에 대한 투자일 경우 투자비용의 최대 30%까지 지원.
ㅇ 금융지원은 남아공 IDC(Industrial Development Corporation)에 의해 운영.
ㅇ IDC는 남아공 투자를 통해 고용을 창출하거나 수출경쟁력을 제고시키는 기업에 대해 장기저리의 특혜 금융을 제공.
□ 외국인 투자인센티브 주요 내용
Incentive
Benefit
Main Conditions
The Enterprise Investment Program (EIP)
The EIP (manufacturing) is a cash grant or locally based manufacturers who wish to establish a new production facility, expand an existing facility or upgrade an existing facility in the clothing and textiles sectors
the EIP will be used to stimulate investment within manufacturing and tourism, it will also be used to deliver on some of the IPAP's key performance areas, as well as priority sectors.
Foreign Investment Grant
To compensate qualifying foreign investors for the cost of moving qualifying new machinery and equipment from abroad to SA.
Foreign investors only
Industrial Development Zone
Exemption from VAT when sourcing goods and services from South African customs territory and duty-free imports of raw materials and inputs for export
Prospective IDZ operator companies must apply for permits to develop and operate an IDZ
Section 12i Tax Allowance
Tax deductions of up to R 900m depending on status viz. preferred or qualifying projects.
Training allowance/ deduction of up to R30m or R36 000 per employee.
Valid until December 2015
Capital investment > R 200m
Critical Infrastructure Fund
Infrastructure projects intended to service IDZ, shall qualify for a grant of 30% of the qualifying infrastructure development cost
The minimum qualifying infrastructure development cost is R15m
The Location Film & Television production Incentive
To encourage and attract large budget films and television productions that will contribute towards SA economic development and international profile and increase foreign direct investment
Incentive
BPO & O Investment Incentive
The BPO &O Investment Incentive comprises an Investment Grant and a Training Support Grant towards costs of company-specific training. The incentive is offered to local and foreign investors
Local and foreign investors establishing projects that aim primarily to serve offshore clients
Competitiveness Improvement Programme
Grants are to be used for the following interventions:
World-class manufacturing, principles. Training, Labour relations and employee wellness programmes, Product related Supply chain integration, Industrial engineering, Competitiveness improvement, Bottom line business processes
Clothing and Textile companies and clusters
Production Incentive (PI)
Aims to help the industry upgrade its processes, products and people.
Clothing manufacturers, Textiles manufacturers Cut, Make and Trim (CMT) operators, Footwear manufacturers, Leather goods manufacturers and
Leather processors (specifically for leather goods and footwearindustries).
Automotive Investment Scheme (AIS)
A taxable cash grant of 20 percent of the value of qualifying investment in productive assets
Motor vehicle assemblers/manufactures.
Motor component manufacturers
자료원 : 남아공통상산업부(DTI) 발표자료
별 첨 : 남아공통산산업부(DTI) 발표자료(KOIF 2011)
남아공통산산업부 투자촉진정책
<저작권자 : ⓒ KOTRA & KOTRA 해외시장뉴스>
KOTRA의 저작물인 ([남아공] 외국인 투자 인센티브 및 일반 투자촉진정책)의 경우 ‘공공누리 제4 유형: 출처표시+상업적 이용금지+변경금지’ 조건에 따라 이용할 수 있습니다. 다만, 사진, 이미지의 경우 제3자에게 저작권이 있으므로 사용할 수 없습니다.
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