外国政府贷款(以色列)- Ashra以色列成份新规定
中国居民赴以色列投资税收指南
中国居民赴以色列投资税收指南国家税务总局国际税务司国别投资税收指南前言以色列国（The State of Israel，以下简称“以色列”或“以”）作为“一带一路”沿线的重要国家之一，经济发展水平较高，并且以创新立国，大力发展高新技术产业，在通讯、信息、电子、生化、安保和农业等领域技术先进，其高科技产品在国际市场上极具竞争力。
2019年其国内生产总值约3953.14亿美元，人均GDP达43658美元，属发达国家行列。
为了更好地服务“走出去”企业，我们编写了《中国居民赴以色列国投资税收指南》（以下简称《指南》）。
该指南围绕赴以色列投资的税收环境、税收制度、税收优惠与管理、特别纳税调整、中以税收协定及相互协商程序、投资可能存在的税收风险六个方面进行详细的解读。
本指南共分为六章。
第一章介绍以色列国家概况以及投资环境。
以色列属世贸组织成员，与多国签订了自由贸易协定。
在投资方面，以色列鼓励外商投资，除少数跟国家安全相关的领域外，对外商投资行业基本上无限制。
以色列对投资企业进行不同分类，分为以色列公司、外国公司、合伙制企业、合作社和合资企业，不同类型企业投资适用不同的法律法规和税收征管办法。
第二章介绍以色列税收制度及主要税种。
以色列实行中央和地方两级课税制度，税收立法权和征收权主要集中在中央。
以色列现行的主要税种是：企业所得税、个人所得税、增值税、土地税、社会保障税、预提所得税等。
第三章介绍以色列的税收征收与管理制度。
在基本制度以外，尤其需要注意以色列在投资上给予的税收优惠。
以色列的税收优惠政策一方面视个人、公司的居民或非居民身份等的不同而有所区别，另一方面视行业的不同而有所区别。
第四章介绍以色列的转让定价和特别纳税调整相关政策。
本章重点是以色列的转让定价制度和受控外国公司制度。
以色列要求对关联交易相关信息进行披露，但是没有资本弱化制度和一般反避税规定。
第五章介绍中以税收协定及相互协商程序。
中国政府与以色列政府于1995年在北京签订《中华人民共和国政府和以色列国政府关于对所得和财产避免双重征税和防止偷漏税的协定》和《中华人民共和国政府和以色列国政府关于对所得和财产避免双重征税和防止偷漏税的协定议定书》两份文件，于1995年12月22日生效，并于1996年1月1日执行。
以色列政府贷款调研报告
以色列政府贷款调研报告根据以色列政府贷款调研报告，以色列政府贷款计划是一个重要的财政工具，被广泛用于促进经济增长和社会发展。
以下是本报告的主要结论和分析。
首先，以色列政府贷款在过去几十年中发挥了重要的作用。
政府贷款被用于支持重要的基础设施项目，如道路、铁路、港口和能源设施的建设与维护。
此外，政府贷款还用于推动创新和科技研发，支持创业公司和中小企业的发展，以及提供教育和医疗设施等公共服务。
其次，以色列政府贷款计划的有效实施对促进经济增长至关重要。
政府贷款的投资产生了就业机会，增加了工资收入和消费支出，从而刺激了国内市场。
此外，政府贷款还为以色列企业提供了更多的融资机会，促进了技术创新和产业升级。
然而，以色列政府贷款计划也面临一些挑战和风险。
首先，政府贷款的规模和利率需要谨慎管理，以避免对国家财政造成负担。
其次，政府贷款的投资项目需要经过严格的评估和监管，以确保其对经济和社会的实际效益。
鉴于以上的结论和分析，我们提出以下建议以进一步提高以色列政府贷款计划的效果和可持续性。
首先，政府应加强对贷款计划的监管和评估，确保所投资项目的质量和可行性。
其次，政府可以考虑与私人部门建立合作伙伴关系，共同开展贷款项目，从而分担风险和提高项目的效率和可持续性。
最后，政府应制定明确的政策和政策框架，以吸引更多的外国投资和国际合作，进一步促进以色列经济的发展。
总之，以色列政府贷款计划在促进经济增长和社会发展方面发挥着重要作用。
然而，为了确保贷款的有效使用和可持续性，政府需要加强监管和评估，与私人部门建立合作伙伴关系，并吸引国际合作。
通过这些措施，以色列政府贷款计划将能够更好地实现经济和社会的可持续发展。
以色列贷款可行性研究报告
以色列贷款可行性研究报告一、引言在全球范围内，贷款业务一直是金融机构的主要业务之一。
贷款是金融机构为个人和企业提供融资支持的一种重要方式，为经济的发展起到至关重要的作用。
以色列作为一个中东国家，其金融行业也是比较发达的，银行和其他金融机构提供各种类型的贷款产品，以满足不同客户的融资需求。
本报告旨在对以色列的贷款市场进行深入研究，分析其可行性，为相关机构和个人提供决策参考。
二、以色列贷款市场概况1. 以色列的金融体系以色列的金融体系由中央银行、商业银行、信用合作社、投资银行、保险公司等组成。
中央银行负责货币政策的制定和执行，监督金融市场运作，确保金融体系的稳定运行。
商业银行是主要的贷款机构，为企业和个人提供各类贷款产品。
信用合作社主要为农村居民和小微企业提供贷款。
投资银行和保险公司为投资者提供投资和风险管理服务。
2. 以色列的贷款市场规模以色列的贷款市场规模较小，但呈现出稳步增长的趋势。
据以色列中央银行数据显示，2019年以色列的贷款总额为约5500亿以色列谢克尔，较上年增长约5%。
其中，个人消费贷款占比最大，约占总贷款的40%，其次是企业贷款，占比约为30%。
3. 以色列的贷款产品以色列的贷款产品种类繁多，涵盖个人贷款、企业贷款、房地产贷款、汽车贷款等。
个人贷款包括消费贷款、教育贷款、住房贷款等，企业贷款主要为企业提供资金周转和扩张支持。
此外，以色列还有一些特殊的贷款产品，如小额贷款、无抵押贷款等，以满足不同客户的融资需求。
三、以色列贷款市场现状分析1. 贷款市场竞争激烈以色列的贷款市场竞争激烈，主要表现在利率竞争和产品创新上。
各大银行为了吸引客户，纷纷推出优惠利率和灵活的还款方式，提高了客户对贷款产品的选择性。
同时，一些非银行金融机构也开始介入贷款市场，加剧了市场竞争的激烈程度。
2. 贷款市场存在风险尽管以色列的贷款市场规模不大，但存在一定的风险。
个别金融机构的风险管理能力较弱，容易发生不良贷款的情况。
PPP新机制下城市更新项目的实务风险
PPP新机制下城市更新项目的实务风险目录一、内容概括 (2)1.1 背景介绍 (2)1.2 研究意义 (3)二、PPP新机制概述 (5)2.1 PPP模式定义 (6)2.2 新机制的特点与优势 (7)三、城市更新项目特点与风险 (8)3.1 城市更新项目定义 (9)3.2 城市更新项目的特点 (10)3.3 城市更新项目的风险 (11)四、PPP新机制下城市更新项目的实务风险分析 (13)4.1 政策风险 (14)4.1.1 政策法规调整风险 (15)4.1.2 政府信用风险 (16)4.2 技术风险 (17)4.2.1 技术更新风险 (18)4.2.2 技术实施风险 (19)4.3 经济风险 (20)4.3.1 融资风险 (21)4.3.2 收益风险 (22)4.4 管理风险 (23)4.4.1 合同管理风险 (24)4.4.2 运营管理风险 (26)五、PPP新机制下城市更新项目风险防范与应对策略 (27)5.1 完善政策法规体系 (29)5.2 加强技术研发与应用 (30)5.3 优化融资结构与降低融资成本 (31)5.4 强化项目管理与运营能力 (32)六、结论与展望 (34)6.1 结论总结 (35)6.2 研究展望 (36)一、内容概括本文档主要探讨了在PPP新机制下城市更新项目的实务风险。
文章首先介绍了PPP新机制的基本概念和特点，然后详细分析了城市更新项目在此机制下的实务风险，主要包括政策风险、法律风险、财务风险、项目执行风险和融资风险等。
文章提出了应对这些风险的策略和建议，包括建立健全风险管理体系、加强项目前期调研和风险评估、完善合同管理、强化财务监管等。
还探讨了PPP新机制对城市更新项目的积极影响以及如何通过PPP模式推进城市更新项目的实施。
总结了PPP新机制下城市更新项目实务风险管理的重点和难点，强调了在实践中应关注的关键问题和应对措施。
1.1 背景介绍随着中国社会经济的快速发展，城市化进程不断加速，城市人口急剧增加，城市土地资源日益紧张。
中华人民共和国财政部令第85号——国际金融组织和外国政府贷款赠款管理办法
中华人民共和国财政部令第85号——国际金融组织和外国政府贷款赠款管理办法文章属性•【制定机关】财政部•【公布日期】2016.10.11•【文号】中华人民共和国财政部令第85号•【施行日期】2017.01.01•【效力等级】部门规章•【时效性】现行有效•【主题分类】专项资金管理正文中华人民共和国财政部令第85号国际金融组织和外国政府贷款赠款管理办法财政部对《国际金融组织和外国政府贷款赠款管理办法》（财政部令第38号）进行了修订，修订后的《国际金融组织和外国政府贷款赠款管理办法》已经部务会议审议通过，现予公布，自2017年1月1日起施行。
部长楼继伟2016年10月11日附件国际金融组织和外国政府贷款赠款管理办法第一章总则第一条为了规范国际金融组织和外国政府贷款、赠款管理，防范政府债务风险，提高资金使用效益，根据《中华人民共和国预算法》等相关法律、行政法规，制定本办法。
第二条国际金融组织和外国政府贷款、赠款的管理工作适用本办法。
第三条本办法所称贷款是指财政部经国务院批准代表国家统一筹借并形成政府外债的贷款，以及与上述贷款搭配使用的联合融资。
本办法所称赠款是指财政部或者经国务院批准由财政部代表国家作为受赠方接受的、不以与贷款搭配使用为前提条件的国际赠款。
第四条财政部作为政府外债的统一管理部门，负责全国贷款、赠款的统一管理工作。
地方财政部门作为地方政府性债务归口管理部门，负责本地区贷款、赠款的管理工作。
第五条贷款、赠款的使用应当坚持创新、协调、绿色、开放、共享的发展理念，符合国民经济和社会发展战略，遵循中期财政规划，体现公共财政职能，促进可持续发展。
贷款、赠款的使用包括项目投融资、能力建设、政策咨询等多种形式。
第六条贷款、赠款的管理应当遵循统一筹措、规模适度，分类管理、责权明晰，讲求绩效、风险可控的原则。
第七条按照政府承担还款责任的不同，贷款分为政府负有偿还责任贷款和政府负有担保责任贷款。
政府负有偿还责任贷款，应当纳入本级政府的预算管理和债务限额管理，其收入、支出、还本付息纳入一般公共预算管理。
以色列旅游安全注意事项
以色列旅游安全注意事项1饮食犹太圣经《托拉》里对饮食有明确的规定，所以虔诚犹太人遵守洁食kosher规定，不吃猪肉和海鲜。
犹太教的饮食还严格规定了食物应该如何混合搭配食物。
奶制品绝对不能和肉类和家禽类食物一起吃，但可以和鱼类一起吃。
2货币以色列的货币是新谢克尔，货币代码为ILS，常用缩写 NIS，货币符号₪。
目前1美元约等于4谢克尔，在很多旅游景点可以用美元现金、旅行支票、VISA或者MASTER信用卡付款。
人民币在以色列不通用，建议在国内换好美金到以色列后再换谢克尔。
在机场或宾馆换钱兑换率低建议最好去银行、邮局或街上的兑换店3小费在以色列餐馆用餐是要给小费的，一般是餐费的10%-15%。
一些餐厅会直接写在菜单上，包含在餐费里。
而计程车司机不用付与小费。
4庆典节日以色列境内有三种宗教信仰：伊斯兰教星期五休息，基督教星期日休息，犹太教的安息日是从星期五的日落至星期六的日落为止。
在犹太教的安息日和其他节日，除了阿拉伯人口相对较多的拿撒勒以及海法、加利利地区的一部分路线之外，其他地区的公交车、火车等公共交通停驶。
但可以打出租车和乘坐固定线路的小黄巴希伯来语发音sherut。
5商店大部分商店均每天营业，时间为星期日至星期四。
有些银行网点在中午1:00到4:00休息。
星期五及主要犹太假期前夕，上午照常营业，下午较早关门。
6衣物耶路撒冷的一些地区明文规定不能过分裸露，所以建议带着长袖上衣、长裤、披肩或其他能够遮挡身体的东西。
不管是哪个城市，白天的以色列很晒，建议带一件薄长袖上衣防晒。
以色列部分地区早晚温差大，要带好保暖衣物。
7交通出行在以色列有很多租车公司，不同的车型价格不同，一天的价格从200-600元人民币不等。
也可以乘坐公共交通工具。
在以色列可以租车自驾，车辆靠右，驾驶座在左侧，跟中国一样。
8死海游玩死海的盐分很高，在33%左右，去死海体验漂浮的时候，建议不超过10分钟。
海水不小心掉进眼睛里的话，要立刻去岸边用清水冲干净。
bta法注意事项 -回复
bta法注意事项-回复有关bta法的注意事项。
以下是关于bta法的介绍以及在实践中需要注意的一些重要事项。
BTA法是指“并技术转移协议”，是一种通过购买方对产品或服务进行支付，同时也购买了提供产品或服务的技术的方法。
这种方法常用于国际贸易中，尤其是涉及一些高科技产品和服务的国际交易。
在使用BTA 法时，买方通常会购买一项技术，同时也会支付相关的产品或服务。
在实施BTA法时，有一些重要的事项需要特别注意，以确保交易的顺利进行。
以下是一些重要的注意事项：1. 合法性审查：在使用BTA法前，买方应对交易涉及的技术和产品进行合法性审查。
这包括确保所购买的技术和产品符合国际和当地的法律法规。
同时，买方也需要确保技术的提供方具有合法的资质和权威性。
2. 技术评估：在购买技术之前，买方应对技术进行全面的评估。
这包括评估技术的可行性、适用性和可靠性等方面。
买方应了解技术所涉及的风险和限制，并确保自己有能力和资源来使用和维护所购买的技术。
3. 合同条款：在签订BTA合同时，双方应仔细审查合同条款，并确保双方的权益得到充分保护。
合同中应明确规定技术的使用范围、期限和费用等重要条款。
同时，合同还应包含解决争议的机制和保密条款等内容。
4. 知识产权保护：在使用BTA法时，买方需要特别关注知识产权的保护。
买方应确保所购买的技术不侵犯他人的知识产权，并向技术的提供方要求提供相关的知识产权证明。
此外，买方还需要采取相应的措施来保护自己的知识产权，在技术使用过程中避免知识产权纠纷的发生。
5. 技术支持和培训：在购买技术时，买方应与技术的提供方协商好技术支持和培训的事宜。
技术的提供方应提供相应的技术支持，并就技术的使用和维护提供必要的培训。
买方应确保自身具备足够的技术能力来使用所购买的技术，并及时解决技术方面的问题。
6. 风险管理：在实施BTA法时，买方需要做好风险管理工作。
这包括评估技术使用可能带来的风险和潜在损失，并采取相应的措施进行风险防范和控制。
以色列政府贷款
以色列政府贷款1.贷款条件：（1）合同金额低于100万美元（含此额度）适用贷款条件方案A 或A-1。
A方案为固定年利率3.2%，贷款期7年，包括1年半宽限期；A-1方案为年浮动利率LIBOR+0.45%，贷款期7年，含2年宽限期。
（2）合同金额高于100万美元但低于500万美元（含此额度）适用贷款条件方案B或Ｂ-1。
B方案为固定年利率2.5%，B-1方案为年浮动利率LIBOR+0.5%；两者的贷款期均为10年，包括2年宽限期。
（3）贷款金额大于500万美元适用贷款条件方案C或C-1。
C方案为固定年利率3.6%，贷款期15年，包括1年半宽限期；C-1方案为年浮动利率LIBOR+0.5%，贷款期15年，包括2年宽限期。
加权计算的贷款赠与成份在25%或以上。
适用B类贷款条件的也可选用A类贷款条件；适用C类贷款条件的也可选用B类或A类贷款条件。
2.币种：美元。
3.使用领域：医疗卫生、环境保护、喷灌滴灌、高科技等领域。
4.采购要求：以色列供货比例不低于合同金额的40%。
以色列政府贷款简介为了促进以色列对中国的出口业务，以色列财政部和中国财政部于1994年签署了一份双边合作协议，并与以色列外贸风险保险公司合作。
2004年11月以色列财政部和中国财政部签署了《第二号财政协议》。
协议的额度已经从原来的2.5亿美元增加到5.5亿美元，贷款条件也更为灵活。
截至目前，以方承诺优惠贷款总额10亿美元，其中约5.5亿美元已生效，生效贷款项目190余个，项目涉及29个省（自治区、直辖市）、新疆生产建设兵团以及部分中央企业。
2010年5月11日-15日，财政部副部长李勇率团访问以色列，与以色列财政部长斯泰尼茨进行双边财政合作会谈，并签订了《中华人民共和国政府和以色列国政府第三号财政合作议定书》。
该议定书规定由以色列政府提供4亿美元优惠政府贷款，用于中方医疗卫生、农业开发、教育培训、智能交通管理、通信、消防、水处理、节能减排及其他高科技领域项目。
中央财政统借统还以色列政府贷款青海省农田水利设施建设项目及资金管理办法
中央财政统借统还以色列政府贷款青海省农田水利设施建设项目及资金管理办法文章属性•【制定机关】青海省水利厅•【公布日期】2020.05.25•【字号】•【施行日期】2020.05.25•【效力等级】地方规范性文件•【时效性】现行有效•【主题分类】水利综合规定正文中央财政统借统还以色列政府贷款青海省农田水利设施建设项目及资金管理办法第一章总则第一条为切实加强中央财政统借统还以色列政府贷款青海省农田水利设施建设项目（以下简称项目）管理，保证项目顺利实施，充分发挥资金效益，根据外国政府贷款相关管理规定，结合以色列政府贷款特点及我省实际，制定本办法。
第二条本办法的制定依据（一）国家发展和改革委员会、财政部《关于中央财政统借统还以色列政府贷款实施农田水利建设项目的通知》（发改办外资〔2012〕116号）。
（二）省政府办公厅《转发省水利厅关于进一步加强水利工程建设与管理工作指导意见的通知》（青政办〔2012〕217号）。
（三）中国进出口银行办公室《中央财政统借统还以色列政府贷款西北5省农田水利建设项目资金管理办法》（进出银办〔2012〕57号）。
（四）中国进出口银行办公室《中央财政统借统还以色列政府贷款西北5省农田水利建设项目资金管理办法（修订稿）》（进出银办〔2014〕66号）。
（五）省财政厅《关于选定以色列政府贷款青海省农业高效节水灌溉项目采购公司的通知》（青财国金字〔2012〕1075号）。
（六）《以色列政府贷款青海省农田水利设施建设项目可行性研究报告》和《以色列政府贷款青海省农田水利设施建设项目资金申请报告》。
第三条项目区域项目由西宁市湟中县、大通县，海东市互助县、民和县，海南州共和县，海西州乌兰县、德令哈市节水灌溉工程组成。
第四条主要建设内容及目标主要建设内容是引进以色列先进的农业高效节水灌溉技术设备和能力建设服务。
目标建设具有示范意义和推广价值的农田水利设施，推动我省农业节水灌溉技术推广与创新。
第五条组织方式项目实行省级组织和地方具体实施相结合的省、市（州）、县（市）三级项目管理方式，按照“省级统一领导、地方分级负责、各方共同参与”的原则组织实施。
荐!境外特殊目的公司融资及返程投资的法规解读及对应策略
王致人:境外特殊目的公司融资及返程投资的法规解读及对应策略国家外汇管理局综合司关于印发《国家外汇管理局关于境内居民通过境外特殊目的公司融资及返程投资外汇管理有关问题的通知》操作规程的通知为进一步明确《国家外汇管理局关于境内居民通过境外特殊目的公司融资及返程投资外汇管理有关问题的通知》（以下简称75号文）执行和适用中的相关问题，统一标准、规范操作，现将修改后的75号文操作规程（见附表）印发给你们，并于本通知发布之日起实施，原《国家外汇管理局综合司关于下发《关于完善外债管理有关问题的通知》及《关于境内居民通过境外特殊目的的公司融资及返程投资外汇管理有关问题的通知》操作规程的通知》中的附表6和附表7同时停止执行。
一境内居民所设立的特殊目的公司资金调回及开户境内居民“资本项目专用外汇帐户”的开户1、书面申请（详细说明境外特殊目的公司资本变动的时间、原因、方式等基本情况，资本变动所得收入的金额、拟开户银行等）。
2、境内居民法人提供其营业执照，境内居民自然人提交其合法身份证明（委托他人持有境外权益并调回收入的，还应当提交证明有关委托关系的法律文件）。
3、关于特殊目的公司资本变动的合法、有效的交易证明（如股权处置协议，特殊目的公司资本变动的董事会决议、股票交易的境外证券交易所的交易所的交割单等）。
4、境内居民境外投资外汇登记证明。
5、境内返程投资企业外汇登记证。
6、其他真实性证明材料。
二、特殊目的公司相关的资本项目专用外汇账户资金结汇1、书面申请（说明账户开户的银行、账号、资金结汇用途、金额等）。
2、境内居民法人提供其营业执照，境内居民自然人提交其合法身份证明（委托他人持有境外权益并调回收入的，还应当提交证明有关委托关系的法律文件）。
3、直接向其指定的收款人进行支付的书面支付命令。
4、税务机关的完税证明。
5、其他真实性证明材料。
二境内居民自然人为其已设立的特殊目的公司补登记1、书面申请（详细说明境内企业和实际控制人基本情况、境外特殊目的公司的股权结构以及境外融资情况，特殊目的公司对境内投资详细情况）。
以色列政府贷款条件
以色列政府贷款
1.贷款条件：包括长期融资贷款（占贷款金额85%）、预付款（定金）贷款（占贷款金额15%）两部分。
长期融资贷款融资条件为：
（1）合同金额低于100万美元（含此额度）适用贷款条件方案A 或A-1。
A方案为固定年利率3.2%，贷款期7年，包括1年半宽限期；A-1方案为年浮动利率LIBOR+0.4 5%，贷款期7年，含2年宽限期。
（2）合同金额高于100万美元但低于500万美元（含此额度）适用贷款条件方案B或Ｂ-1。
B方案为固定年利率2.5%，贷款期10年，70%的长期融资贷款在金融协议生效后第24个月起，分10次每半年等额偿还，余下30%长期融资贷款在金融协议生效后第66个月起，分10次每半年等额偿还；B-1方案为年浮动利率LIBOR+0.5%，贷款期10年，含2年宽限期。
（3）贷款金额大于500万美元适用贷款条件方案C或C-1。
C方案为固定年利率3.6%，贷款期15年，包括1年半宽限期；C-1方案为年浮动利率LIBOR+0.5%，贷款期15年，包括2年宽限期。
预付款（定金）贷款融资条件为：
固定利率1.5%/年，选择贷款方案A或B的，宽限期为1年；选择方案C的，宽限期为1年半；选择方案A-1的，宽限期为2年；选择方案B-1或C-1的，宽限期为4年。
2.币种：美元。
3.使用领域：医疗卫生、环境保护、教育培训、智能交通、气调库、喷灌滴灌、通信等高科技领域。
4.采购要求：以色列供货比例不低于合同金额的40%。
外贸英语口语亚洲国家和地区对进口单证的有关要求
外贸英语口语:亚洲国家和地区对进口单证的有关要求巴林①商业发票(4份)，发票上应注明有关以色列的声明：“商品并非以色列产品，亦不包含以色列生产的原料，更不是由以色列提供的”，发票须由商会认证；②原产地证明书(1-2份)，需注明有关于以色列的声明，并须领事认证；③对某些活牲畜，要求出具健康证明书；④卫生检验证明书，用于植物、植株部分和种子、面粉、大米、新鲜、速冻或冷冻的肉、鱼、鸡。
上述所有单据均要求手签。
孟加拉①商业发票(6份)，发票上应详细标出CIF费用和货物生产国；②原产地证明书(2份)；③卫生证明书，用于植物和植株部分(水果和蔬菜除外)；④消毒检验证书。
用于旧纺织物；⑤放射性物质含量证明书，用于大米、小麦、蔬菜、鱼、肉、食用油、食品、奶粉、奶制品。
文莱①提单；②发票；③装箱单；④原产地证明书；③进口许可证；⑥保证单。
上述单据各6份。
缅甸①商业发票(3份)，发票应注明：“兹证明，此发票是真实正确的”②原产地证明书；③海运提单；④兽医证明书，用于活牲畜。
印度①商业发票(3份)，应声明：“兹确认，发票是真实正确”；②原产地证明书；③海运提单；④货物清单；⑤卫生检验证明书，用于植物、植株、花的种子印度尼西亚①商业发票；②原产地证明书；③海运提单；④植物卫生检验证，用于活体植物和植物材料；⑤兽医证书，用于动物(单蹄动物、反刍动物和猪)；⑥检验证书，用于输血仪器；⑦卫生证书，用于食品、饮料；⑧涉外公证书，用于代合理合同伊拉克①商业发票(4份)；②原产地证明书；③生产商声明，由商会认证；⑦黑名单声明塞浦路斯①商业发票(3份)；②货物流转证明(1份)。
伊朗①商业发票(4份)，由商会认证；②原产地证明书；③提单；④形式发票；⑤合同；⑧报价单。
进口商的注册号必须打在上述单据内以色列①商业发票(3份)；②原产地证明书；③货物流转证明；④健康证书，用于牲畜；⑤检验证书，用于水果、植物、种子和蔬菜；⑧卫生检疫证日本①商业发票(3份)；②原产地证明书；③卫生检疫证明，用于牲畜、畜产品、植物种子、食品韩国①商业发票；②原产地证明书；③自由买卖证明，用于化妆品，证明对健康无害；④检验证书，用于药品；⑤卫生检疫证明，用于植物和植株部分、蔬菜、果实和粮食黎巴撤①商业发票，在发票上应由出口商签署具有法律效力的价格声明和原产地声明，还要声明该货物既不是从以色列进口的、又不含有任何从以色列进口的材料，发票应经商会认证和领事认证；⑨原产地证明书，一般要求2份，应由出口商签署具有法律效力的原产地声明、要求领事认证；③货物流转证明；④海运提单，必须填写承运人或出口商名称和黎巴嫩进口商名称，“指示提单”必须填写黎巴嫩进口商的被通知地址；⑤卫生检疫证书，针对所有食品，并与发票一起办理领事认证；⑥卫生防疫证明，用于动物产品和活物；⑦剃须刷必须有官方的消毒证明朝鲜①商业发票；⑦提单；③商检机构签发的品质及数量证明约旦标明制造商的名称、地址、承运船舶的船名，须商会认证并经领事认证；④对于某些商品要求提供商检证明；⑤有时约旦海关还要求卖方提供船东出具的船籍证明，以抵制以色列老挝①商业发票(3份)，在发票上应由出口商签署具有法律效力的原产地和价格声明：“兹证明，发票上所列商品是在其原产地x x生产的，发票上所列价格与出口国市场通行的价格一致”。
以色列项目税法介绍
以色列税法介绍2013年以色列对税法进行修订，2014年1月起实行新税法，以下内容均为新税法。
一、企业所得税1、以色列企业所得税税率为26.5%。
2、以色列确认成本、收入的方式为收付实现制。
以色列项目无预付款，项目结束无工程保留金，但需提供合同额5%的保函。
每月与业主办理计量结算收取工程款，年底累计收取的工程进度款为收入、发生的支出为成本，差额确认为利润缴纳企业所得税。
成本大于收入可以结转下年抵免，没有年限限制。
二、个人所得税个人所得税税档及适用税率（金额：谢克尔，年收入）为：0 – 63,360 11%63,361-108,120 15%108,121-168,000 22%168,001-240,000 32.4%240,001-501,960 36%501,961-811,560 50%811,560以上52%企业需要为雇佣（以色列职工）承担的社保、医保、养老等各项费用如下:1、national social security 工资总额的6%左右（以色列社会平均工资9809谢克尔/月，0—社会平均工资60%的部分税率为6.72%，大于社会平均工资的部分11.23%。
）2、health tax 3.1%——5%（以色列社会平均工资9809谢克尔/月，0—社会平均工资60%的部分税率为3.1%，大于社会平均工资的部分5%。
）3、pension(养老保险) 5%——6%（所有雇员在工作6个月之后可获得养老保险。
从前一个单位离职有养老保险资格的员工，在去新单位工作的前3个月，前单位将支付其养老保险。
雇主跟雇员缴纳养老保险的最低比例是5%。
在雇主是5%的情况下，两者最高达到15%）。
4、compensation resignation 8.33%（如果公司开除职工，必须根据职工工作的年限做出补偿，每工作一年补偿一个月工资，例如工作三年，要补偿3个月工资，平均下来，每个月补偿的比例是1÷12=8.33%，如果职工主动辞职，公司可以不支付这笔费用）5、vacation 约5.23%（职工每年享受带薪休假，如果职工不休假，企业要把这部分钱发给职工,休假天数根据工作年限不等）6、sickness（带薪病假）约6.73% （带薪病假- 每月1.5天。
世界银行贷款亚洲开发银行贷款项目审计指南(2012年12月20日)
二、国外贷援款项目审计安排
• 自1984年起，我国国外贷援款项目的审计 工作，由审计署统一组织完成。 • 我国法律的规定 • 审计法第二十条：“审计机关对国际组织 和外国政府援助、贷款项目的财务收支， 进行审计监督。” • 贷援款项目贷款协定的规定
国外贷援款项目审计安排
• 审计署授权省级审计机关，对其审计管辖 地域的地方项目进行审计。对审计署授权 项目，省级审计机关直接组织实施，不能 再向下级审计机关授权，省级审计机关对 审计署负责并出具审计报告。市县级审计 机关不能作为审计项目的执行单位，但应 根据本级政府要求和省级审计机关的统一 部署开展世行、亚行项目子项目和还贷情 况的审计监督。
世界银行及其贷款项目简介
• 世界银行宗旨：促进可持续发展，提倡投资于人， 保护环境，支持和鼓励民营企业发展、帮助政府 提高服务质量和效率，提高透明度，推进改革， 强调社会发展、全民参与、改善治理和机构建设， 从而达到减少贫困和提高人民生活水平的目的。 • 世界银行贷款项目周期 1.编制国别战略 2.项目识 别 3.项目准备 4.项目评估 5.项目谈判和执行董事 会审批 6.项目实施和监督检查 7.项目实施完工 8. 项目评价
评估重要性-职业判断
需要指出的是确定执行时的重要性水平不是 一个简单的计算问题，重要性的判断离不开特 定的环境，涉及到审计人员的职业判断，对 被审计单位的了解（在执行风险评估过程 中可能不断变化），以前审计中识别出的 错报的性质和范围，对特定类别交易的认 识，以及对当期错报的预期等等，都会影 响实际执行时的重要性
指南的法律地位
• 法律—法规—准则—指南（better practice） • 领会精神和内涵 • 指南中标准审计底稿（表格）可以根据项 目的具体情况适度改变
以色列政府贷款
以色列政府贷款发布日期：2014-01-10 浏览次数：25 字号：[ 大中小 ]1.贷款条件：包括长期融资贷款（占贷款金额85%）、预付款（定金）贷款（占贷款金额15%）两部分。
长期融资贷款融资条件为：（1）合同金额低于100万美元（含此额度）适用贷款条件方案A 或A-1。
A方案为固定年利率3.2%，贷款期7年，包括1年半宽限期；A-1方案为年浮动利率LIBOR+0.45%，贷款期7年，含2年宽限期。
（2）合同金额高于100万美元但低于500万美元（含此额度）适用贷款条件方案B或Ｂ-1。
B方案为固定年利率2.5%，贷款期10年，70%的长期融资贷款在金融协议生效后第24个月起，分10次每半年等额偿还，余下30%长期融资贷款在金融协议生效后第66个月起，分10次每半年等额偿还；B-1方案为年浮动利率LIBOR+0.5%，贷款期10年，含2年宽限期。
（3）贷款金额大于500万美元适用贷款条件方案C或C-1。
C方案为固定年利率3.6%，贷款期15年，包括1年半宽限期；C-1方案为年浮动利率LIBOR+0.5%，贷款期15年，包括2年宽限期。
预付款（定金）贷款融资条件为：固定利率1.5%/年，选择贷款方案A或B的，宽限期为1年；选择方案C的，宽限期为1年半；选择方案A-1的，宽限期为2年；选择方案B-1或C-1的，宽限期为4年。
2.币种：美元。
3.使用领域：医疗卫生、环境保护、教育培训、智能交通、气调库、喷灌滴灌、通信等高科技领域。
4.采购要求：以色列供货比例不低于合同金额的40%。
德国促进贷款发布日期： 2014-01-10 信息来源：国家发展改革委访问次数: 31 字号：[ 大中小 ]1.贷款条件：（1）贷款期限和利率：方式一：贷款期限12年（含4年宽限期），利率为KfW相同期限贷款的融资成本+0.4%；方式二：贷款期限15年（含5年宽限期），利率为KfW相同期限贷款的融资成本+0.45%；（2）贷款额度：单个项目的贷款金额不得低于1500万欧元；项目单位最终实际提取的贷款金额不应低于政府协议贷款金额的60%，否则需向德方支付放弃提款的赔偿金；（3）相关费用：对应提未提贷款按每年0.25%收取承诺费，自贷款协议生效3个月起算，在提款期内每半年支付一次；一次性收取管理费，贷款金额1亿欧元以下的项目管理费率为0.35%，1亿欧元以上（含1亿欧元）的项目管理费率0.25%；（4）贷款偿还：每半年一次等值、连续的分期偿还。
巴基斯坦税赋介绍
Contents1Corporate Income Tax 1 2Income Tax Treaties for the Avoidance of Double Taxation 8 3Indirect Tax (e.g. VAT/GST) 9 4Personal Taxation 10 5Other Taxes 11 6Free Trade Agreements 12 7Tax Authority 131© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.1 Corporate I n come TaxCorporate Income Tax Income Tax – CorporateTax Rate 32 percent for tax year 2016, 31 percent for tax year 2017 and 30 percent for tax year 2018 and onwards (other than for a banking company for which the rate of tax is 35 percent). The exception to this is small companies, which are taxed at 25 percent.ResidenceA company is considered to be resident in Pakistan if it is incorporated, formed by or under any law in force in Pakistan. Companies incorporated under foreign law are considered to be Pakistan resident if control and management of the affairs of the company is situated wholly in Pakistan at any time during the year. Resident companies are taxed on their worldwide income. Non-resident companies are taxed only on their Pakistan source income.Compliance requirementsAssessment system – Self assessment. However, an assessment under self assessment scheme may be subject to tax audit and amendment by the tax authorities. Filing due date▪ For companies with an income year ending between 1 July and 31 December: 30 September following the end of the income year ▪ For companies with an income year ending between 1 January and 30 June: 31 December following the end of the income yearInternationalWithholding Tax RatesDividends paid to non-residents are subject to withholding tax of 12.5 percent. For dividends declared/distributed by a purchaser of a power project privatized by WAPDA (Water and Power Development Authority) or a company setup for power generation, thewithholding tax rate on dividends is 7.5 percent. The withholding tax rate on dividend is 12.5 percent where the recipient is a filer of Pakistan tax return and 20 percent where the recipient is a non-filer.Royalties and fees for technical service paid to non-residents (that have no permanent establishment in Pakistan) are subject to withholding tax of 15 percent.2© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.Interest payments to non-residents (that have no permanent establishment in Pakistan) are subject to withholding tax of 10 percent. Payments to non-residents (that have no permanent establishment in Pakistan) are subject to withholding tax, in the case of specified contracts at 7 percent, in the case of insurance & reinsurance premiums at 5 percent and in the case of advertisement services by media persons relaying from outside Pakistan at 10 percent.Other payments to non-residents, for which a withholding tax rate is not specified in the Income Tax Ordinance, 2001, are subject to withholding tax of 20 percent.The withholding tax rates may be reduced under the terms of applicable tax treaties.Holding RulesDividends distributed by a resident company are taxable at the rate of 12.5 percent.Dividends paid by a non-resident company are taxable at the corporate tax rate in the hands of resident company.Capital gains tax applies in Pakistan. However, the tax treatment of the capital gain depends on a range of factors including the industry and the holding period.For companies which are in the banking industry in Pakistan, gain on the sale of shares and dividend are taxable at the rate of 35 percent.Capital gain tax rates on securities are as follows:3© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.However, for Tax Year 2017, the rates increase where the seller of securities is a ‘non -filer’ meaning it has not filed its latest Pakistan income tax return and is therefore not borne on the active taxpayers list of the Board of Revenue. The increased rates in this case are as follows:Where the security is held for more than four (04) years, the capital gains tax rate is 0 percent.T he term “Securities” has been defined to mean ‘share of a public company, voucher of Pakistan Telecommunication Corporation, Modaraba Certificate, an instrument of redeemable capital, d ebt securities and derivative products’.Capital gains on capital assets other than securities is taxable at corporate tax rate, unless the capital asset has been held for more than twelve months, in which case 75 percent of the gain will be taxable.Bonus sharesBonus shares issued by a company and received by a shareholder are to be treated as income and a tax rate of 5 percent is to beapplied. In case of companies quoted on stock exchange, tax is to be applied on the value of the bonus shares determined on the basis of the day-end price on the first day of closure of the books, whereas in case of other companies, the value will be determined as per rules to be prescribed. Tax is to be collected at source by the company declaring the bonus shares and this shall also be considered as the final discharge of a person’s tax liability on such income.4© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.Tax Losses The tax loss rules in Pakistan differ depending on the type of revenue stream associated with the loss incurred.▪ Losses associated with “income from business " can be offset against any other type of income during a tax year. To the extent theloss cannot be offset, it may be carried forward and offset against “income from business” (and not other tax types) for up t o six years. ▪ Losses representing unabsorbed depreciation and amortization are allowed to be carried forward until completely set-off. ▪ Losses associated with “income from other sources" can be set off against any other type of income during a tax year. However ,the amount that cannot be offset is not allowed to be carried forward. ▪ Losses associated with "capital gains – other than securities" are not allowed to be set off against any other income type but can becarried forward and offset against capital gains income in future periods for up to six years. ▪ Losses associated with "capital gains on the sale of securities" are allowed to be set off against other capital gains on the sale ofsecurities. However, the amount that cannot be offset is not allowed to be carried forward. ▪ Foreign losses can be carried forward for up six years but can only be offset against foreign income. There is no loss carry-back provision.Tax Consolidation / Group relief Pakistan has a tax consolidation regime whereby a holding company and its wholly-owned subsidiary companies may opt to be taxed as one fiscal unit, subject to specified conditions being met.In addition, group relief is also available in certain circumstances. Under the regime, a company may surrender its assessed loss (excluding capital losses) for the tax year to its holding company, another subsidiary of its holding company or its own subsidiary.Transfer of sharesStamp duty at the rate of 1.5 percent of face value (par value) will apply to the transfer of shares. Capital Value Tax (CVT) at the rate of 0.01 percent of the purchase value of shares of a public listed company will also apply. The CVT will be collected by the respective Stock Exchange.Transfer of assetsLand and buildings - stamp duty, capital value tax, property tax, town tax etc. at varying rates (according to prescribed tables/values) may apply to the transfer.Other tangible assets - the transfer of tangible assets is treated as disposal and resulting gain / loss on disposal of such assets may have a tax impact.Intangible assets – the transfer of intangible assets is treated as disposal and resulting gain / loss on disposal of such assets may have a tax impact.Other assets – the transfer of other assets is treated as a disposal and any resulting gain or loss on disposal of such assets may have a tax impact.5© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.Controlled Foreign Corporation Rules There is no specific CFC regime in Pakistan. However, where the tax authority is of the opinion that profits being retained with anoffshore subsidiary are without justification or commercial reasoning, they may seek to deem profits on the resident holding company. Transfer PricingPakistan tax law contains transfer pricing provisions. Documentation is not required by law; however it may be required during a tax audit.There are no provisions in law for advance pricing agreements. However, the law contains rules for a mutual agreement procedure (MAP). A MAP will be relevant where a reference is received from the Competent Authority of a country outside Pakistan, under an agreement with that country, regarding any action taken by any income-tax authority in Pakistan.Thin CapitalisationPakistan has a thin capitalisation regime. These rules apply where a foreign-controlled resident company (including a branch of a foreign company operating in Pakistan) has a foreign debt-to-foreign equity ratio in excess of 3:1 at any time during a tax year.However, thin capitalization rules do not apply to the following:▪ A foreign controlled resident company that is a financial institution or a banking company. ▪ Where the recipient of profit on foreign debt is subject to tax in Pakistan at corporate tax rate.General Anti-avoidancePakistan tax law includes anti-tax avoidance rules under which transactions not reflecting substance, having no substantial economic effect or transactions entered into as part of a tax avoidance scheme may be disregarded or re-characterised. Further, tax law requires that all transactions between associates should be at arm’s length. Effective July 2016, the tax law has made it mandatory to keep detailed record of all transactions entered into with associates and to provide it to the Commissioner on demand. Anti-treaty shopping No specific anti-treaty shopping provisions.Other specific anti-avoidance rulesSpecific anti avoidance rules apply for salary paid by private companies, unexplained income or assets, security transactions, payment of royalty, management fee, interest by permanent establishment to head office or another permanent establishment of head office (except reimbursements).RulingsAdvance rulings may be obtained by non-residents with the exception of permanent establishments of a non-resident. Intellectual Property IncentivesA person is allowed an amortisation deduction under income tax law in a tax year for the cost of the person’s intangibles.6© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.R&D Incentives100 percent deduction is allowed for research and development expenditure incurred in Pakistan but is restricted to the extent of research which has been undertaken in Pakistan.Other incentivesNon-residents operating through a branch in Pakistan can claim a deduction for head office expenses (including regional head office costs) which should be in the nature of executive and general administration expenses. Such expenses can be remitted to the head office without payment of withholding taxes, subject to approval from the State Bank of Pakistan.Other tax incentives include:▪ 25 percent initial allowance (tax depreciation / capital allowances) on plant and machinery ▪ 90 percent first year allowance (tax depreciation / capital allowances) for specified companies ▪ 90 percent accelerated tax depreciation for alternative energy projects▪ Tax credit of 10 – 20 percent of the investment made for balancing, modernization and replacement ▪ Tax credit of 100 percent of tax payable for five years to newly established industrial undertakings▪ Tax credit of 100 percent of tax payable for five years attributable to expansion projects or new projects by an existing industrialundertaking ▪ Tax credit of up to 10 percent of tax payable for new manufacturing entities for employment generated subject to specifiedconditions. Tax exemptions, subject to meeting specified criteria, may be available in following sectors: ▪ Power generation ▪ Information Technology ▪ AgricultureHybrid Instruments No special rules for hybrid instruments. Hybrid entitiesNo special rules for hybrid entities.7© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.Special tax regimes for specific industries or sectorsSpecial tax regimes apply in the following industries:▪ Insurance sector – Fourth Schedule to the Income Tax Ordinance, 2001▪ Exploration and production / extraction of Petroleum / Mineral Deposits – Fifth Schedule to the Income Tax Ordinance, 2001 ▪ Banking – Seventh Schedule to the Income Tax Ordinance, 2001Related Business FactorsThe forms of legal entities commonly used for conducting business in Pakistan are a body corporate and a company.The minimum capital requirement for a Private limited company is Rs.20, for a Public unlisted limited company is Rs.30 and for a Public listed limited company is Rs.70There are no other significant local requirements for establishing a legal entity - even 100 percent foreign equity is allowed.Foreign exchange dealings are regulated under the Foreign Exchange Regulation Act, 1947. Foreign currencies are made available to persons / companies doing business in Pakistan for all purposes under rules which have been clearly defined by the Central Bank i.e. State Bank of Pakistan (SBP). There are no restrictions on the availability of foreign currency for imports (except for import of banned items or for imports from Israel). Business houses can buy foreign currencies for all other commercial transactions like payments for export claims, commission payment to foreign agents on exports, royalties, franchise / technical fees and dividends software licenses / maintenance / support fees, advertisement abroad in newspapers and magazines, business travel etc. under the rules laid down by SBP.Foreign investment in Pakistan enjoys full protection and repatriation facilities. The Foreign Private Investment (Promotion and Protection) Act, 1976 provides guarantees for repatriation of foreign investment to the extent of original investment, profits earned on such investment, and appreciation of capital.8© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.2 I n come Tax Treati e s for the Avoi d ance of Doubl e Taxati o nIn ForceAustria Indonesia Nepal Sweden Azerbaijan Iran Netherlands Switzerland Bahrain Ireland Nigeria Syria Bangladesh Italy Norway Tajikistan Belarus Japan Oman Thailand BelgiumJordan Philippines Tunisia Bosnia and Herzegovina Kazakhstan Poland Turkey Brunei Korea (Republic of) Portugal Turkmenistan Canada KuwaitQatar UkraineChina Kyrgyz Republic Romania United Arab Emirates Denmark Lebanon Saudi Arabia United Kingdom Egypt Libya Serbia United States Finland Malaysia Singapore Uzbekistan France Malta South Africa Vietnam Germany Mauritius Spain Yemen HungaryMoroccoSri LankaA multi-lateral treaty between the South Asian Association for Regional Cooperation countries of Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka has also been agreed and came into force with respect to Pakistan during 2011. That treaty largely provides additional provisions for cooperation between the countries in the administration of taxes such as exchange of information, assistance in the collection of unpaid taxes etc. Negotiated, not yet in force at time of publicationCzech Republic Source: IBFD9© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.3 I n di r ect Tax (e.g . VAT/GST)Indirect Tax Sales TaxStandard RateThe standard rate of sales tax on goods is 17 percent. However, this may vary (up, down or zero) in specified cases. Certain goods are exempt from sales tax.Sales tax on services is levied and administered separately by each province. The rate varies from 13 percent to 16 percent depending upon the province i.e. Sindh, Punjab, Khyber Pakhtunkhwa and Balochistan as well as Islamabad Capital Territory. This may further go down for specified services in specific province. Effective July 2016, sales tax paid on services is no more adjustable as input claim against sales tax on goods.Further informationFor more detailed indirect tax information across various countries, refer to: KPMG’s 2016 Asia Pacific Indirect Tax Guide10© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.4 Personal Taxati o nIncome Tax Income Tax - IndividualsTop RatePersonal tax rates differ between salaried taxpayers and non-salaried taxpayers.The top tax rate for salaried taxpayers is 30 percent and applies to income in excess of PKR 7,000,000. For non-salaried taxpayers, the top tax rate is 35 percent and applies to income in excess of PKR 6,000,000.Social SecurityThe following are payable by employers:▪ Social Security – 6 percent of minimum wage of insurable employees▪ Employees Old Age Benefit (EOAB) – 5 percent of minimum wage of insurable employeesFor EOAB, employees are also liable to pay Rs. 130 per month, being one percent of the minimum wage, in addition to the contribution made by the employer. Usually, employers deduct this amount from the salary and pay it over to the EOAB Instituti on on behalf of their employees together with the employer’s contribution.International Social Security Agreements None.Further informationFor more detailed personal taxation information across various countries, refer to: KPMG’s Thinking Beyond Borders11© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.5 Other TaxesCustoms dutyGoods imported into Pakistan are liable to customs duties at the prescribed rates. However, zero-rating and concessionary rates of customs duty are generally applicable for industrial raw materials, semi-finished goods and capital goods (particularly if these are not being manufactured in Pakistan), machinery for power projects, oil and gas projects etc.Excise duty Federal Excise Duty (FED) is levied on specific goods imported or manufactured. Specified services provided and rendered in Pakistan are also taxable at prescribed rates. Generally, FED is charged on the value or retail price basis. Provincial Sales Tax is applicable on specified services in the provinces. Items subject to FED include (amongst others); edible oils, aerated waters and concentrates, tobacco and cigarettes, cement, transportation vehicles, etc.Stamp dutyStamp duty is imposed on instruments and documents as are mentioned in Schedule appended to the Stamp Act, 1899. Stamp duty is a provincial levy which is payable on every instrument executed, drawn or presented in Pakistan as listed in the said Schedule at such rates given against each item. For instruments executed outside Pakistan chargeable to stamp duty under this Act, the instrument must be stamped with stamp duty within 3 months after it is first received in Pakistan. Property tax There is a provincial tax levied on the value of property, with the rates varying between provinces. Inheritance / gift tax There is no inheritance or gift tax in Pakistan.Capital value taxCapital Value Tax (CVT) is charged on the purchase of Modaraba certificates, registered instruments of redeemable capital including shares of listed companies and specified immoveable property. CVT is a tax on the capital value of specified assets and is payable on the acquisition of such asset by every individual, association of persons, firm or company. The rate of CVT is 0.02 percent of the purchase value of the Modaraba certificates and instrument of redeemable capital and 0.01 percent on shares of listed companies.The CVT rates vary for the real estate sector depending on the nature and location of the property.Professional taxProfessional tax is a provincial levy on trade, professions, callings and employment generally payable on the basis of paid-up capital. The rates differ between provinces.12© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.6 Free Trade AgreementsIn force▪ China ▪ Sri Lanka ▪ Indonesia▪Malaysia (Closer Economic Partnership Agreement) In negotiation▪ FTA between Pakistan and the Gulf countries ▪ FTA between Pakistan and Jordan ▪ FTA between Pakistan and Nepal ▪ FTA between Pakistan and Bangladesh ▪ FTA between Pakistan and Singapore ▪ FTA between Pakistan and Korea ▪ FTA between Pakistan and Thailand ▪FTA between Pakistan and Turkey13© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.7 Tax Authori t yTax AuthoritiesFederal Board of Revenue (FBR) .pkTax audit activityThe provinces have their own revenue authorities to administer sales tax on services and other provincial levies.Returns may be selected for tax audit by FBR on the basis of random or parametric selection through computer balloting. In addition to above, the Commissioner Inland Revenue having jurisdiction over the case also has independent powers to select a case for tax audit.The tax authority’s approach to tax audits is largely a manual approach including detailed consideration of key documents.A typical tax audit commences with a letter requesting provision of supplementary analysis or information. Taxpayers are advised to contact their tax advisor immediately when a tax audit commences or any correspondence is received from the tax authority. Audits into any given return generally last one year. Key focus areas for the tax authority in tax audits conducted in recent years have included: ▪ Allocation of expenses between income under normal tax regime and final tax regime and under various heads of income. ▪ Bad Debts / Provision for bad debts ▪ Provision for obsolete / slow moving stocks ▪ Inadmissible expenses like donation, penalty etc. ▪ Re-characterization▪ Documentation requirements ▪ Interest free loans / advances ▪ Exchange Losses▪ Payments from which tax was not withheld at source ▪Transfer pricing14© 2016 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved.AppealsAppellate ForumAppeal by Time of Appeal Decision in Appeals Disposal of appealCommissioner (Appeals) Any person dissatisfied with any order passed bythe Commissioner or a taxation officer, except an assessment order under section 122C of the Income Tax Ordinance, 2001.Within 30 days of the service of notice of demand or order.The Commissioner (Appeals) may make an order to confirm, modify or annul the assessment order.Not later than 120 days from the date of filing of appeal or within an extended period of 60 days for reasons to be recorded in writing by the Commissioner (Appeals).Appellate TribunalThe tax payer or theCommissioner objecting to an order passed by the Commissioner (Appeals).Within 60 days of the date of service of order of the Commissioner (Appeals).The Tribunal may affirm, modify or annul the assessment order or remand the case to the Commissioner orCommissioner (Appeals) or may issue consequentialdirections. It may also proceed ex parte to decide the appeal where the taxpayer or hisrepresentative does not appear for hearing.Within six months from filing of appeal before the Tribunal. High CourtThe aggrieved person or the Commissioner may refer questions of lawwhich arises out of orders of the Tribunal.Within 90 days of the communication of the order of the Appellate Tribunal.Decide the question of law.Supreme CourtThe aggrieved person or the Commissioner.Decide the question of law.Tax governance Federal Tax Ombudsman office for redressing grievances of taxpayers regarding maladministration.Contact usSaqib MasoodPartner and Head of TaxKPMG in PakistanT +92 21 3568 5847 (Ext. 109)E saqibmasood@Shabbir H. VejlaniPartnerKPMG in PakistanT +92 21 3568 5847 (Ext. 114)E shvejlani@Sadia NazeerDirectorKPMG in PakistanT +92 51 2823 558 (Ext. 213)E snazeer@/taxThis profile was provided by professionals from KPMG’s member firm in Pakistan.The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provideaccurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No oneshould act on such information without appropriate professional advice after a thorough examination of the particular situation.© 2016 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does。
商务部关于原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺所适用反倾销措施的期终复审裁定公告
商务部关于原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺所适用反倾销措施的期终复审裁定公告文章属性•【制定机关】商务部•【公布日期】2024.10.29•【文号】商务部公告2024年第44号•【施行日期】2024.10.30•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】公平贸易正文商务部公告2024年第44号关于原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺所适用反倾销措施的期终复审裁定公告2018年10月29日，商务部发布2018年第81号公告，决定对原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺征收反倾销税，反倾销税率分别为美国公司76.0%-97.1%，沙特阿拉伯公司10.1%-27.9%，马来西亚公司18.3%-20.3%，泰国公司37.6%，实施期限为自2018年10月30日起5年。
2023年10月26日，应中国乙醇胺产业申请，商务部发布2023年第41号公告，决定自2023年10月30日起，对原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺所适用的反倾销措施进行期终复审调查。
商务部对如果终止反倾销措施，原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺的倾销继续或再度发生的可能性，以及对中国乙醇胺产业造成的损害继续或再度发生的可能性进行了调查。
根据调查结果，并依据《中华人民共和国反倾销条例》（以下简称《反倾销条例》）第四十八条，商务部作出复审裁定（见附件）。
现将有关事项公告如下：一、复审裁定商务部裁定，如果终止反倾销措施，原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺对中国的倾销可能继续或再度发生，对中国乙醇胺产业造成的损害可能继续或再度发生。
二、反倾销措施依据《反倾销条例》第五十条的规定，商务部根据调查结果向国务院关税税则委员会提出继续实施反倾销措施的建议。
国务院关税税则委员会根据商务部的建议作出决定，自2024年10月30日起，对原产于美国、沙特阿拉伯、马来西亚和泰国的进口乙醇胺继续征收反倾销税，实施期限为5年。
以色列投资的法律风险防范——王清华20160512
C目 录 ONTENTS
1 以色列投资的法律风险及其防范 2 以色列投资的法律尽职调查
（一）以色列投资的法律尽职调查流程
• 境内律师事务所选聘 1 • 境外律师事务所选聘
• 投资主体与目标公司签署并购/投资意向文件 2
• 境外律师开展法律尽职调查 3 • 境外律师出具英文版法律尽调报告
• 境内律师协调境外律师尽调内容、进度等 4 • 境内律师出具中国法律咨询意见书
（一）以色列投资的法律风险
4. 以色列的政府政策影响给外国投资带来的风险 ➢ 以色列政府中存在官僚主义、低效率以及规章制度不透明等
问题，直接影响了外国资本的流入。 ➢ 2014年以色列执政联盟垮台，国际信用评估机构穆迪对此给
出了负面评级，并预计以色列经济增长将显示下降趋势。政 府政策的合法性也容易受到民众的质疑，以色列工人罢工运 动频繁，经常通过游行、示威来表达自己的诉求，导致一些 合作项目因此受到干涉。
④ 公司的税务状况；如目标公司税务顾问(包括负责人)的姓名、地址、联 络方式；最新的税务当局的审计报告和税务代理机构的审查报告和其他 相关的函件等。
（二）法律尽职调查的开展
3、在确定投资后，由专业的中介机构对合作伙伴/目标公司进 行详尽的尽职调查，包括但不限于：
⑤ 公司的经营情况；目标公司及其附属机构对外签订的所有协议，包括合 资合作协议、战略联盟协议、管理协议、咨询协议、研究和开发协议等； 所有审计或未审计过的目标公司财务报表，包括资产负债表、损益表、 利润表，独立会计师对这些报表所出具的审计报告等。
（二）法律尽职调查的开展
2、对合作伙伴/目标公司进行初步尽职调查， 律师事务所、会计师事务所的尽职调查一般启动于并购活动正 式开始前或操作过程中。因此，在交易磋商前期，中国企业可 自行对合作伙伴/目标公司进行初步的尽职调查，包括但不限于： ① 收集研究各类档案文献数据，包括但不限于公司注册证书、
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Lowering financing costs
Reducing the exporter’s exposure for political & credit risks
Diversifying the portfolio risks
Establishing new potential markets for exporters
The Process…
Application Assesment: Obligor, Country Internal 1 Committee 2
Definitions (2)
“Profit and General Expenses” – Profit from the transaction and indirect production costs originated(sourced) in Israel, including financing costs, management and general expenses, marketing expenses etc.
“The New ‘Israeli Content’ Guidelines”
Adi Gross, ASHRA
6/2014
“I prefer talking about this…
but…”
Disclaimer:
In case of any wrong translation or mispronunciation for any information provided in this presentation, the only valid guidelines are the guidelines written in Hebrew dated 28/5/2014
Approval Rec
Interministerial Committee ISL MOF
Reject Rejection Letter
APPROVAL
POLICY
UW: Loan Agreement, Contracts…
Principal Approval
The Financial Protocol
Definitions (3)
“Israeli Content” A percentage or part of a transaction, product or service originated(sourced) in Israel and / or which can be defined as an Israeli content pursuant to the tests detailed in the guidelines. “Transaction Amount” The amount of the transaction (including the advance payment) insured by Ashra.
What is ECA? (Export Credit Agency)
Expert Insurance Company or Bank
Issue policies and/or guarantees and/or loans Insure against political and commercial risks Government support Aim to support and promote in export
Calculation for Products
Clause Type
3.4.1
3.4.2
Product produced entirely in Israel
Made in Israel, according to source of origin guidelines: Directed Products and or Services used to manufacture the product in Israel constitutes at least 35% of the price of the exported product. The inputs imported into Israel for purposes of manufacturing the product undergo significant processing in Israel in such a manner that they alter their characteristics. Significant processing is defined as processing that alters the Customs Item (HS) by a level of 4 digits.
All understand the same and treat the same
Create one stream process A process that can be managed / supervised
Definitions
“Direct Products and / or Services” The price of the product or service in the transaction, including the cost of direct labor and raw materials originated(sourced) in Israel. (the price of the product is the EXW (ex works) price, before the inclusion of other expenses, such as transport, insurance, etc.
Let’s talk about…
Brief about Ashra and the financial protocol The new Israeli Content Initiative & Concept The new guidelines Calculating Israeli Content – Example
Definitions (3)
“Israeli Content” A percentage or part of a transaction, product or service originated(sourced) in Israel and / or which can be defined as an Israeli content pursuant to the tests detailed in the guidelines. “Transaction Amount” The amount of the transaction (including the advance payment) insured by Ashra.
Israeli Content Initiative
Israel Ministry of Finance Israel Ministry of Economy ASHRA
The goal: setting clear, equal and general standard guidelines to increase transparency toward the Israeli Content within Ashra’s approvals, and allow
B
B-1 C C-1
1 year
4 years 1.5 years 4 years
Above $1m
Above $1m Above $5m Above $5m
2.5% FIXED
%Libor + 0.5 3.6% FIXED %Libor + 0.5
10 years
10 years 15 years 15 years
Israeli Content Concept
Who likes regulation? Worldwide definition Put the focus on “Israeli Goods and Services” – more Israeli content = more business!
Total $1,750m ex Agri-Protocol ($300m) Above 230 projects (Medical, Telecom, Water
Treatment, Education, Industry)
Financial Protocol
(Btw MOFs)
Israeli BANK
ASHRA Brokers Single Risk Political
Short Term
Up to 1 year Commodities Mainly Developed ICIC, Clal, Factoring Portfolio Risk Private
Advances of Credit Insurance
What are the new challenges?
Q&A
ASHRA: good to know…
Export Credit Agency (ECA) of Israel
Established in 1957 in order to support export Enjoys Governmental Guarantee of USD 2.5bn Export Credit Insurance for MLT and Investments Short term cover in case of market failure Political and Commercial Risks Waiver of capital allocation to banks