印度特别经济区
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Exemption/refund from various state levies like VAT, entry tax etc.
Export Promotion Council for EOUs & SEZs
對特別經濟區的特殊財務規定
A) 對特別經濟區開發者的利益 用於特別經濟區發展的商品免關稅。 特別經濟區的開發者免除服務稅。 特別經濟區的開發者免除中央營業稅。 特別經濟區的開發者在營運的前十五年當中，可在連續十個課徵年
Export Promotion Council for EOUs & SEZs
印度的特別經濟區政策
• 印度特別經濟區方案簡介 • 對特別經濟區的特殊財務規定 • 免除各邦的稅賦 • 特別經濟區的單一窗口核准機關 • 特別經濟區內的電力可取得性 • 特別經濟區的基礎建設設施 • 特別經濟區單位的義務 • 特別經濟區的空間要求 • 印度特別經濟區的進展
簡報流程…
Export Promotion Council for EOUs & SEZs
India is a trillion dollar economy
As per EDELWEISS Capital Report – ‘India 2020 : Seeing Beyond’ - “Driven by a nominal annual growth rate of 13 per cent, GDP is set to quadruple over the next ten years and the country is likely to be Rs. 205 trillion (USD 4.5 trillion) economy by 2020”.
Manufacturing, servicing, trading, reconditioning, repair etc. allowed in the SEZs
SEZ unit permitted to import or procure goods from Domestic Tariff Area (DTA).
處理。
Export Promotion Council for EOUs & SEZs
SPECIAL FISCAL PROVISIONS FOR SEZs
A) BENEFITS FOR SEZ DEVELOPERS Duty free goods for development of SEZs. Exemption from Service Tax to SEZ Developer. Exemption from Central Sales Tax (CST) for SEZ Developer. SEZ developers given exemption from income tax for 10 consecutive
developers are exempted from MAT. FDI upto 100% is permitted under the automatic route subject to sectoral
norms. Proposals not covered under the automatic route can be approved by BOA.
度免除進口稅。 特別經濟區的開發者免除股利分配稅。 在印度，可適用的最低替代稅為18%，但特別經濟區的開發者得免
除此稅。 100%的外國直接投資可經由自動許可途徑來完成，但必須遵守產業
部門的規範。自動許可途徑未涵蓋的提案可由BOA核可。 加值稅、入境稅等各邦的稅賦，得免除/獲得退稅。
Export Promotion Council for EOUs & SEZs
B) BENEFITS FOR SEZ UNITS
Duty free goods for setting up SEZ Units.
Exemption from any duty of Customs for the goods required by SEZ unit.
Exemption from Service Tax to SEZ unit.
Exemption from Central Sales Tax (CST) for SEZ units.
Exemption from Income Tax to SEZ units for 15 years (First 5 years 100% export profit is exempted from income tax, next 5 years 50% export profit is exempted from income tax & next 5 years 50% of profit reinvested exempted).
Supply from DTA to SEZs is treated as physical export
SEZ units permitted to export or sell in DTA.
Supply from SEZs to DTA treated as imports for domestic buyers.
Export Promotion Council for EOUs & SEZs
印度特別經濟區 的投資機會
ቤተ መጻሕፍቲ ባይዱ
簡報人：
Export Promotion Council for EOUs & SEZs
L.B. Singhal博士 出口導向單位與特別經濟區 出口促進委員會 主席（ Director General ）
然而，為了提供長期的穩定性和持續性，印度在2005年6月制訂了 《特別經濟區法》，且該法與《特別經濟區規章》自2006年2月10 日起生效。
如今印度已有110個特別經濟區開始運作。在這110個特別經濟區當 中，有60個與IT（資訊科技）/ITES（資訊科技應用服務）產業有 關，包括電子硬體製造。
Export Promotion Council for EOUs & SEZs
SEZs are specially delineated duty free enclaves.
SEZ is Deemed to be a territory outside the customs territory of India.
Now 110 SEZs have started functioning in India. Out of 110 SEZs, 60 SEZs are relating to IT (Information Technology) / ITES (Information Technology Enabled Services) including Electronic Hardware manufacturing.
assessment year out of first 15 years of its operations. SEZ Developers exempted from Dividend Distribution Tax. In India Minimum Alternate Tax (MAT) is applicable @18%. But SEZ
The scheme was reviewed and the SEZ Scheme was introduced in the Export & Import Policy in the year 2000.
However, to provide long term stability and continuity SEZ Act was enacted in June 2005 and SEZ Act and SEZ Rules were made operational w.e.f. 10-2-2006.
SEZ Policy in India
the flow…
• Introduction about the SEZ Scheme in India • Special Fiscal provisions for SEZs • Exemption from state levies • Single Window Clearance in SEZs • Availability of Power in SEZs • Infrastructure facilities in SEZs • Obligations of SEZ units. • Space requirement for SEZs • Progress of SEZs in India
Investment Opportunities in Special Economic Zones in India
Presentation by :-
Dr. L.B. Singhal,
Director General, Export Promotion Council for EOUs & SEZs
Export Promotion Council for EOUs & SEZs
印度特別經濟區方案簡介
印度是亞洲第一個引進出口加工區方案的國家。第一個出口加工區 於1965年在Kandla成立。在1965年到2000年間，印度陸續成立了另 外七個出口加工區。
在2000年，印度檢討了上述方案，並在出口與進口政策中引進特別 經濟區方案。
Export Promotion Council for EOUs & SEZs
INTRODUCTION ABOUT SEZ SCHEME IN INDIA
India is the first Asian country to introduce the scheme of Export Processing Zone (EPZ). 1st EPZ was set up in India in 1965 in Kandla. Between 1965-2000, seven more EPZs were set up in India.
Analysts predict that Indian economy will become the 3rd largest in the world before 2025.
SEZ Scheme in India is providing a very comprehensive package and very favourable environment for making investment including for investment in Electronic Hardware.
Export Promotion Council for EOUs & SEZs
特別經濟區是特別規劃的免關稅區。 特別經濟區被視為印度關稅轄區以外的領土。 製造、服務、貿易、重建、維修等產業，均可在特別經濟區內設
立。 特別經濟區的單位得進口或採購來自國內關稅區的商品。 從國內關稅區供應到特別經濟區，被當作實質出口來處理。 特別經濟區的單位得出口到國內關稅區，或在國內關稅區內銷售。 從特別經濟區供應到國內關稅區，被當作是對國內買主的進口來
Export Promotion Council for EOUs & SEZs
印度是總值上兆美元的經濟體。 根據《EDELWEISS資本報告 – 印度2020年：看見未來》 - 「在高達13%的
名目年成長率驅動下，預期印度未來十年的國內生產總值將成長為四倍，且 印度到2020年很可能成為總值205兆印度盧比（4.5兆美元）的經濟體。」 分析師預估，印度在2025年以前將成為全球第三大經濟體。 印度的特別經濟區方案為各項投資提供了非常完整的配套，以及非常有利的 環境，包括電子硬體的投資。
Export Promotion Council for EOUs & SEZs
對特別經濟區的特殊財務規定
A) 對特別經濟區開發者的利益 用於特別經濟區發展的商品免關稅。 特別經濟區的開發者免除服務稅。 特別經濟區的開發者免除中央營業稅。 特別經濟區的開發者在營運的前十五年當中，可在連續十個課徵年
Export Promotion Council for EOUs & SEZs
印度的特別經濟區政策
• 印度特別經濟區方案簡介 • 對特別經濟區的特殊財務規定 • 免除各邦的稅賦 • 特別經濟區的單一窗口核准機關 • 特別經濟區內的電力可取得性 • 特別經濟區的基礎建設設施 • 特別經濟區單位的義務 • 特別經濟區的空間要求 • 印度特別經濟區的進展
簡報流程…
Export Promotion Council for EOUs & SEZs
India is a trillion dollar economy
As per EDELWEISS Capital Report – ‘India 2020 : Seeing Beyond’ - “Driven by a nominal annual growth rate of 13 per cent, GDP is set to quadruple over the next ten years and the country is likely to be Rs. 205 trillion (USD 4.5 trillion) economy by 2020”.
Manufacturing, servicing, trading, reconditioning, repair etc. allowed in the SEZs
SEZ unit permitted to import or procure goods from Domestic Tariff Area (DTA).
處理。
Export Promotion Council for EOUs & SEZs
SPECIAL FISCAL PROVISIONS FOR SEZs
A) BENEFITS FOR SEZ DEVELOPERS Duty free goods for development of SEZs. Exemption from Service Tax to SEZ Developer. Exemption from Central Sales Tax (CST) for SEZ Developer. SEZ developers given exemption from income tax for 10 consecutive
developers are exempted from MAT. FDI upto 100% is permitted under the automatic route subject to sectoral
norms. Proposals not covered under the automatic route can be approved by BOA.
度免除進口稅。 特別經濟區的開發者免除股利分配稅。 在印度，可適用的最低替代稅為18%，但特別經濟區的開發者得免
除此稅。 100%的外國直接投資可經由自動許可途徑來完成，但必須遵守產業
部門的規範。自動許可途徑未涵蓋的提案可由BOA核可。 加值稅、入境稅等各邦的稅賦，得免除/獲得退稅。
Export Promotion Council for EOUs & SEZs
B) BENEFITS FOR SEZ UNITS
Duty free goods for setting up SEZ Units.
Exemption from any duty of Customs for the goods required by SEZ unit.
Exemption from Service Tax to SEZ unit.
Exemption from Central Sales Tax (CST) for SEZ units.
Exemption from Income Tax to SEZ units for 15 years (First 5 years 100% export profit is exempted from income tax, next 5 years 50% export profit is exempted from income tax & next 5 years 50% of profit reinvested exempted).
Supply from DTA to SEZs is treated as physical export
SEZ units permitted to export or sell in DTA.
Supply from SEZs to DTA treated as imports for domestic buyers.
Export Promotion Council for EOUs & SEZs
印度特別經濟區 的投資機會
ቤተ መጻሕፍቲ ባይዱ
簡報人：
Export Promotion Council for EOUs & SEZs
L.B. Singhal博士 出口導向單位與特別經濟區 出口促進委員會 主席（ Director General ）
然而，為了提供長期的穩定性和持續性，印度在2005年6月制訂了 《特別經濟區法》，且該法與《特別經濟區規章》自2006年2月10 日起生效。
如今印度已有110個特別經濟區開始運作。在這110個特別經濟區當 中，有60個與IT（資訊科技）/ITES（資訊科技應用服務）產業有 關，包括電子硬體製造。
Export Promotion Council for EOUs & SEZs
SEZs are specially delineated duty free enclaves.
SEZ is Deemed to be a territory outside the customs territory of India.
Now 110 SEZs have started functioning in India. Out of 110 SEZs, 60 SEZs are relating to IT (Information Technology) / ITES (Information Technology Enabled Services) including Electronic Hardware manufacturing.
assessment year out of first 15 years of its operations. SEZ Developers exempted from Dividend Distribution Tax. In India Minimum Alternate Tax (MAT) is applicable @18%. But SEZ
The scheme was reviewed and the SEZ Scheme was introduced in the Export & Import Policy in the year 2000.
However, to provide long term stability and continuity SEZ Act was enacted in June 2005 and SEZ Act and SEZ Rules were made operational w.e.f. 10-2-2006.
SEZ Policy in India
the flow…
• Introduction about the SEZ Scheme in India • Special Fiscal provisions for SEZs • Exemption from state levies • Single Window Clearance in SEZs • Availability of Power in SEZs • Infrastructure facilities in SEZs • Obligations of SEZ units. • Space requirement for SEZs • Progress of SEZs in India
Investment Opportunities in Special Economic Zones in India
Presentation by :-
Dr. L.B. Singhal,
Director General, Export Promotion Council for EOUs & SEZs
Export Promotion Council for EOUs & SEZs
印度特別經濟區方案簡介
印度是亞洲第一個引進出口加工區方案的國家。第一個出口加工區 於1965年在Kandla成立。在1965年到2000年間，印度陸續成立了另 外七個出口加工區。
在2000年，印度檢討了上述方案，並在出口與進口政策中引進特別 經濟區方案。
Export Promotion Council for EOUs & SEZs
INTRODUCTION ABOUT SEZ SCHEME IN INDIA
India is the first Asian country to introduce the scheme of Export Processing Zone (EPZ). 1st EPZ was set up in India in 1965 in Kandla. Between 1965-2000, seven more EPZs were set up in India.
Analysts predict that Indian economy will become the 3rd largest in the world before 2025.
SEZ Scheme in India is providing a very comprehensive package and very favourable environment for making investment including for investment in Electronic Hardware.
Export Promotion Council for EOUs & SEZs
特別經濟區是特別規劃的免關稅區。 特別經濟區被視為印度關稅轄區以外的領土。 製造、服務、貿易、重建、維修等產業，均可在特別經濟區內設
立。 特別經濟區的單位得進口或採購來自國內關稅區的商品。 從國內關稅區供應到特別經濟區，被當作實質出口來處理。 特別經濟區的單位得出口到國內關稅區，或在國內關稅區內銷售。 從特別經濟區供應到國內關稅區，被當作是對國內買主的進口來
Export Promotion Council for EOUs & SEZs
印度是總值上兆美元的經濟體。 根據《EDELWEISS資本報告 – 印度2020年：看見未來》 - 「在高達13%的
名目年成長率驅動下，預期印度未來十年的國內生產總值將成長為四倍，且 印度到2020年很可能成為總值205兆印度盧比（4.5兆美元）的經濟體。」 分析師預估，印度在2025年以前將成為全球第三大經濟體。 印度的特別經濟區方案為各項投資提供了非常完整的配套，以及非常有利的 環境，包括電子硬體的投資。