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[남아공] 외국인 투자 인센티브 및 일반 투자촉진정책
  • 투자진출
  • 남아프리카공화국
  • 요하네스버그무역관 장충식
  • 2011-06-08
  • 출처 : KOTRA

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

 

   첨 : 남아공통산산업부(DTI) 발표자료(KOIF 2011)

           남아공통산산업부 투자촉진정책

     

 

<저작권자 : ⓒ KOTRA & KOTRA 해외시장뉴스>

공공누리 제 4유형(출처표시, 상업적 이용금지, 변경금지) - 공공저작물 자유이용허락

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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