{"id":18203,"date":"2018-01-05T01:45:01","date_gmt":"2018-01-05T01:45:01","guid":{"rendered":"http:\/\/asiallians.com\/zh-hant\/?p=18203"},"modified":"2018-04-10T03:39:16","modified_gmt":"2018-04-10T03:39:16","slug":"investment-in-angola-overview-%e5%ae%89%e5%93%a5%e6%8b%89%e6%8a%95%e8%b5%84%e7%ae%80%e4%bb%8b","status":"publish","type":"post","link":"https:\/\/asiallians.com\/zh-hant\/investment-in-angola-overview-%e5%ae%89%e5%93%a5%e6%8b%89%e6%8a%95%e8%b5%84%e7%ae%80%e4%bb%8b\/","title":{"rendered":"Investment in Angola \u2013 Overview \u5b89\u54e5\u62c9\u6295\u8d44\u7b80\u4ecb"},"content":{"rendered":"

[vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”60″ css_animation=””][vc_column][vc_single_image image=”18194″ img_size=”65×65″ qode_css_animation=””][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”15″ padding_bottom=”60″ css_animation=””][vc_column][vc_column_text]I. COUNTRY PROFILE \u56fd\u5bb6\u57fa\u672c\u8d44\u6599<\/span><\/p>\n

Angola is country with 1,246,700 sq.km. of area and approximately 25 million in population, mainly between 15 and 40 years of age and is located in the South-western part of Africa. Angola is a mineral rich country with vast and unutilized fertile territory. Angola has also a considerable amount of resources in fisheries and forestry.
\n\u5b89\u54e5\u62c9\u62e5\u67091,246,700\u5e73\u65b9\u516c\u91cc\u7684\u56fd\u571f\u9762\u79ef\uff0c\u4f4d\u4e8e\u975e\u6d32\u7684\u897f\u5357\u7aef\uff1b\u4eba\u53e3\u603b\u6570\u7ea6\u4e3a250\u4e07\u4eba\uff0c15~40\u5c81\u7684\u9752\u58ee\u5e74\u4eba\u53e3\u5360\u7edd\u5927\u591a\u6570\u3002\u5b89\u54e5\u62c9\u662f\u4e2a\u77ff\u4ea7\u4e30\u5bcc\u7684\u56fd\u5bb6\uff0c\u4e14\u56fd\u571f\u4ecd\u6709\u5f88\u5927\u7684\u90e8\u5206\u5c1a\u672a\u5f00\u53d1\uff0c\u5176\u6e14\u4e1a\u3001\u6797\u4e1a\u8d44\u6e90\u4e5f\u76f8\u5f53\u4e30\u5bcc\u3002<\/p>\n

Angola gained independence from Portugal in 1975. And as a consequence, Portuguese language is the official one in the country and Kwanza Is the local currency.
\n1975\u5e74\u4ece\u8461\u8404\u7259\u72ec\u7acb\u51fa\u6765\uff0c\u5176\u5b98\u65b9\u8bed\u8a00\u4ecd\u7ef4\u6301\u8461\u8bed\uff1b\u5f53\u5730\u4f7f\u7528\u8d27\u5e01\u4e3a\u300c\u5bbd\u624eKwanza\u300d(\u81ea1999\u5e74\u540e\u53c8\u79f0\u4f5c\u300c\u5321\u6492\u300d)<\/p>\n

Angola is a country that primarily depends on oil exports and currently is looking to diversify its economy, by attracting more foreign investment in key areas, such as manufacturing and agriculture. \u5b89\u54e5\u62c9\u539f\u662f\u4ee5\u77f3\u6cb9\u51fa\u53e3\u4f5c\u4e3a\u4e3b\u8981\u7ecf\u6d4e\u6765\u6e90\uff0c\u800c\u76ee\u524d\u8be5\u56fd\u6b63\u79ef\u6781\u5bfb\u627e\u65b0\u7684\u7ecf\u6d4e\u53d1\u5c55\uff0c\u5e0c\u671b\u5438\u5f15\u5916\u8d44\u8fdb\u5165\u5176\u5173\u952e\u53d1\u5c55\u9886\u57df\uff0c\u4f8b\u5982\u5236\u9020\u4e1a\u4e0e\u519c\u4e1a\u3002[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” padding_top=”60″ css_animation=””][vc_column][vc_single_image image=”18195″ img_size=”65×65″ qode_css_animation=””][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” padding_top=”15″ padding_bottom=”60″ css_animation=””][vc_column][vc_column_text]II. INVESTMENT REGIME \u6295\u8d44\u5236\u5ea6<\/span><\/p>\n

The current investment regime is regulated by Law No. 14\/15 of 11 August (Private Investment Law \u2013 PIL 2015,), as published in Official Gazette. PIL 2015 repealed the previous investment regime and brought some novelties with it.
\n\u73b0\u884c\u6295\u8d44\u6cd5\u4ee4\u662f\u75312015\u5e748\u670811\u65e5\uff0c\u5b98\u65b9\u516c\u62a5\u6cd5\u4ee4\u5b57\u7b2c14\/15\u53f7(\u79c1\u4eba\u6295\u8d44\u6cd5\u2014PIL 2015)\u6240\u89c4\u8303\u3002PIL 2015\u662f\u53d6\u4ee3\u5148\u524d\u7684\u6295\u8d44\u6cd5\u4ee4\uff0c\u5e76\u63d0\u51fa\u4e86\u4e00\u4e9b\u65b0\u7684\u89c4\u5b9a\u3002<\/p>\n

Below, is a brief overview of the Investment Regime in Angola. Foreign investors have to be aware that there are number of additional rights and obligations applicable, including a specific licensing, registration and reporting procedure through the life cycle of an investment project. Failure to comply may incur in heavy fines.
\n\u4ee5\u4e0b\u4e3a\u4e00\u4e9b\u5b89\u54e5\u62c9\u6295\u8d44\u6cd5\u4ee4\u7684\u7b80\u4ecb\uff0c\u5916\u56fd\u6295\u8d44\u4eba\u5fc5\u987b\u683c\u5916\u7684\u6ce8\u610f\uff0c\u5728\u6295\u8d44\u7684\u8fdb\u7a0b\u4e2d\uff0c\u6709\u8bb8\u591a\u7684\u9644\u52a0\u6743\u5229\u4e0e\u4e49\u52a1\u9700\u8981\u9075\u5faa\uff0c\u4f8b\u5982\u7279\u8bb8\u6267\u7167\u3001\u8425\u4e1a\u767b\u8bb0\u3001\u901a\u62a5\u5236\u5ea6\u7b49\u3002\u5982\u679c\u6295\u8d44\u4eba\u758f\u4e8e\u6ce8\u610f\uff0c\u6050\u5c06\u9762\u4e34\u91cd\u7f5a\u3002<\/p>\n

    \n
  1. Responsible authorities \u4e13\u8d23\u673a\u5173<\/strong><\/li>\n<\/ol>\n

    All permits and investment licenses are granted by the respective Ministry, responsible to overview the investors activity. For instance, construction projects, are licensed by Ministry of Construction and so on.
    \n\u6bcf\u4e2a\u6295\u8d44\u8bb8\u53ef\u4e0e\u53d1\u7167\u90fd\u662f\u7531\u8be5\u6295\u8d44\u4e8b\u4e1a\u9879\u76ee\u7684\u4e3b\u7ba1\u90e8\u4f1a\u6240\u6279\u51c6\uff0c\u5e76\u8d1f\u8d23\u76d1\u7763\u6295\u8d44\u4eba\u7684\u5404\u9879\u6d3b\u52a8\uff1b\u4e3e\u4f8b\u800c\u8a00\uff0c\u5de5\u7a0b\u4e8b\u4e1a\u7684\u6295\u8d44\u9879\u76ee\uff0c\u5c31\u662f\u7531\u5b89\u54e5\u62c9\u7684\u5efa\u8bbe\u90e8\u8d1f\u8d23\u6279\u51c6\u4e0e\u7ba1\u7406\u3002<\/p>\n

    Investments above US$ 10 million are redirected and therefore licensed by the Presidency Office itself, through a specific body.
    \nA new agency was established \u2013 APIEX (Angolan Investment and Export Agency), which aims at promoting investments and exports.
    \n\u6295\u8d44\u603b\u989d\u8d85\u8fc71000\u4e07\u7f8e\u91d1\u7684\u6295\u8d44\u9879\u76ee\uff0c\u5c06\u8f6c\u7531\u603b\u7edf\u76f4\u8f96\u529e\u516c\u5ba4\u7684\u7279\u6b8a\u673a\u6784\u505a\u6279\u51c6\u3002\u5b89\u54e5\u62c9\u4ea6\u6210\u7acb\u4e86\u4e00\u4e2a\u65b0\u7684\u673a\u6784\u79f0\u4f5cAPIEX (\u5b89\u54e5\u62c9\u6295\u8d44\u4e0e\u51fa\u53e3\u673a\u6784)\uff0c\u76ee\u6807\u5728\u4fc3\u8fdb\u6295\u8d44\u4e0e\u51fa\u53e3\u4e8b\u4e1a\u3002<\/p>\n

      \n
    1. Scope \u6295\u8d44\u6cd5\u4ee4\u8303\u56f4<\/strong><\/li>\n<\/ol>\n

      Under current PIL 2015, there is no requirement for minimum investment threshold. Any foreign investment, independent of the value is eligible under this law, as long as the required business plan can sustain the invested amount and the project.
      \n\u5728\u73b0\u884cPIL 2015\u4e4b\u4e0b\uff0c\u6ca1\u6709\u8bbe\u5b9a\u6700\u4f4e\u6295\u8d44\u91d1\u989d\u95e8\u574e\u3002\u4efb\u4f55\u5916\u56fd\u6295\u8d44\uff0c\u53ea\u8981\u5176\u6240\u63d0\u51fa\u7684\u7ecf\u8425\u7b56\u7565\u8db3\u4ee5\u652f\u6301\u5176\u6295\u8d44\u9879\u76ee\u4e0e\u8ba1\u5212\uff0c\u65e0\u8bba\u6295\u8d44\u89c4\u6a21\uff0c\u5747\u9002\u7528\u672c\u6cd5\u3002<\/p>\n

      However, only foreign investments above US$ 1 million are eligible for tax incentives. Depending on the Angolan customs clearance schedule, imported goods and machines, necessary for the investment project may be customs free.
      \nThe insurance, banking, minerals and oil & gas investments are subjects to different investment laws and procedures.
      \n\u7136\u800c\uff0c\u53ea\u6709\u6295\u8d44\u91d1\u989d\u8d85\u8fc7100\u4e07\u7f8e\u91d1\u7684\u6295\u8d44\uff0c\u624d\u8d44\u683c\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002\u89c6\u5176\u6295\u8d44\u8ba1\u5212\u6240\u5fc5\u9700\u7684\u8fdb\u53e3\u8d27\u7269\u3001\u673a\u68b0\uff0c\u5728\u5b89\u54e5\u62c9\u901a\u5173\u65f6\u57fa\u4e8e\u76f8\u5e94\u7a0e\u5219\uff0c\u4ea6\u53ef\u4eab\u53d7\u514d\u5173\u7a0e\u4f18\u60e0\u3002
      \n\u4fdd\u9669\u3001\u94f6\u884c\u3001\u77ff\u4e1a\u3001\u77f3\u6cb9\u5929\u7136\u6c14\u9886\u57df\u7684\u6295\u8d44\u6295\u8d44\u5219\u7531\u4e0d\u540c\u7684\u6295\u8d44\u6cd5\u4ee4\u4e0e\u7a0b\u5e8f\u6240\u89c4\u8303\u3002<\/p>\n

        \n
      1. Local Content \u5f53\u5730\u6210\u5206\u8981\u6c42<\/strong><\/li>\n<\/ol>\n

        In a number of sectors, a joint venture with an Angolan party is required. In some sectors the Angolan party has to have a minimum of 35% of the project and in other sectors even more.
        \n\u5728\u4e3a\u6570\u7684\u4ea7\u4e1a\u4e2d\uff0c\u5916\u56fd\u6295\u8d44\u662f\u88ab\u8981\u6c42\u4e0e\u5b89\u54e5\u62c9\u65b9\u5408\u8d44\u7ecf\u8425\u7684\u3002\u800c\u5408\u8d44\u7684\u6bd4\u4f8b\u5728\u67d0\u4e9b\u4ea7\u4e1a\u4e2d\uff0c\u6709\u8981\u6c42\u6700\u5c11\u81f3\u6295\u8d44\u8ba1\u5212\u768435%\uff0c\u6709\u4e9b\u751a\u81f3\u8981\u6c42\u66f4\u9ad8\u3002<\/p>\n

        A minimum 35% of the projects is reserved to Angolan Party in: (i) electricity; (ii) hotels and tourism; (iii) transport and logistics; (iv) construction industry; (v) telecommunication and IT.
        \n\u5b89\u54e5\u62c9\u653f\u5e9c\u7279\u522b\u6307\u51fa\uff1a1. \u7535\u529b\uff1b2. \u996d\u5e97\u65c5\u6e38\u4e1a\uff1b3. \u4ea4\u901a\u8fd0\u8f93\u4e1a\uff1b4. \u5de5\u7a0b\u5efa\u8bbe\u4e1a\uff1b5. \u901a\u8baf\u79d1\u6280\u4e1a\u4fdd\u7559\u7ed9\u5b89\u54e5\u62c9\u65b9\u6700\u4f4e35%\u7684\u5408\u8d44\u4efd\u989d\u3002<\/p>\n

        In the oil & gas, fisheries, agriculture, forestry and minerals minimum reserved percentages will vary.
        \n\u5728\u77f3\u6cb9\u5929\u7136\u6c14\u4e1a\u3001\u6e14\u4e1a\u3001\u519c\u4e1a\u3001\u6797\u4e1a\u4e0e\u77ff\u4ea7\u7684\u6700\u4f4e\u5408\u8d44\u6bd4\u5219\u53e6\u8bbe\u6709\u5176\u4ed6\u6bd4\u4f8b\u3002<\/p>\n

        The PIL restricts indirect investments (by way of loans, additional capital contributions, intellectual property, etc.) to 50% of the total value of the investments. Additionally, loans made by shareholders cannot exceed 30% of the total investment amount.
        \n\u79c1\u4eba\u6295\u8d44\u6cd5PIL\u5bf9\u95f4\u63a5\u6295\u8d44\u8bbe\u6709\u5360\u6295\u8d44\u603b\u989d50%\u7684\u4e0a\u9650\u89c4\u5b9a(\u501f\u6b3e\u3001\u989d\u5916\u51fa\u8d44\u3001\u77e5\u8bc6\u4ea7\u6743\u7b49)\uff0c\u53e6\u5916\u80a1\u4e1c\u501f\u6b3e\u90e8\u5206\u4e0d\u5f97\u8d85\u8fc7\u6295\u8d44\u603b\u989d\u768430%\u3002<\/p>\n

          \n
        1. Repatriation of Dividends \u80a1\u5229\u6c47\u56de<\/strong><\/li>\n<\/ol>\n

          Investors are entitled to repatriate the net profits (dividends) and royalties after implementation of the project.
          \n\u6295\u8d44\u4eba\u5b8c\u6210\u6295\u8d44\u8ba1\u5212\u4e4b\u540e\u5f97\u5c06\u80a1\u5229\u3001\u51c0\u5229\u6da6\u4e0e\u6743\u5229\u91d1\u6c47\u56de\u5176\u672c\u56fd\u3002<\/p>\n

          Nevertheless, repatriation of dividends is subject to a supplementary tax, applied on the amount of the dividends that exceed the own funds of the company (project), as follows:<\/p>\n

            \n
          • 15% if the excess is not more than 20%;<\/li>\n
          • 30% if the excess is more than 20% but less than 50%:<\/li>\n
          • 50% if the excess is more than 50%<\/li>\n<\/ul>\n

             <\/p>\n

            \u5c3d\u7ba1\u5982\u6b64\uff0c\u80a1\u5229\u6c47\u56de\u4ecd\u5fc5\u987b\u4f9d\u7167\u5176\u80a1\u5229\u8d85\u51fa\u516c\u53f8(\u6295\u8d44\u8ba1\u5212)\u8d44\u672c\u7684\u989d\u5ea6\u5185\uff0c\u6309\u6bd4\u4f8b\u8bfe\u5f81\u9644\u52a0\u7a0e\uff1a<\/p>\n

              \n
            • \u82e5\u8d85\u51fa\u989d\u5ea6\u4e0d\u9ad8\u4e8e20%\uff0c\u5219\u8bfe\u5f8115%\u7684\u9644\u52a0\u7a0e<\/li>\n
            • \u82e5\u8d85\u51fa\u989d\u5ea6\u9ad8\u4e8e20%\u4f46\u4f4e\u4e8e50%\uff0c\u5219\u8bfe\u5f8130%\u7684\u9644\u52a0\u7a0e<\/li>\n
            • \u82e5\u8d85\u51fa\u989d\u5ea6\u9ad8\u4e8e50%\uff0c\u5219\u8bfe\u5f8150%\u7684\u9644\u52a0\u7a0e<\/li>\n<\/ul>\n

               <\/p>\n

              The supplementary tax is not due if the dividends are reinvested in Angola. Investors have to have aware that dividends are remitted abroad, depending on the availability of foreign currency. The government has tried to address this issue by allocating funds only to be used by foreign investors, but in a severe crisis, like the oil crisis, this may be hindered.
              \n\u5982\u679c\u80a1\u5229\u4f5c\u4e3a\u518d\u6295\u8d44\u5b89\u54e5\u62c9\u4e4b\u7528\uff0c\u5219\u514d\u8bfe\u5f81\u9644\u52a0\u7a0e\u3002\u4f46\u7531\u4e8e\u4e25\u683c\u7684\u5916\u6c47\u7ba1\u5236\uff0c\u6295\u8d44\u4eba\u5728\u4ee5\u5916\u6c47\u6c47\u51fa\u80a1\u5229\u65f6\u5fc5\u987b\u989d\u5916\u7684\u5c0f\u5fc3\u3002\u867d\u7136\u5b89\u54e5\u62c9\u653f\u5e9c\u8bd5\u56fe\u4ee5\u5141\u8bb8\u5916\u56fd\u6295\u8d44\u4eba\u4ee5\u5916\u6c47\u505a\u8d44\u4ea7\u914d\u7f6e\u6765\u89e3\u51b3\u4e0a\u8ff0\u7684\u95ee\u9898\uff0c\u4f46\u5f53\u906d\u9047\u5982\u77f3\u6cb9\u5371\u673a\u7684\u91cd\u5927\u5371\u673a\u65f6\uff0c\u95ee\u9898\u4f1a\u6108\u53d1\u4e25\u91cd\u3002<\/p>\n

                \n
              1. Tax Incentives \u7a0e\u6536\u4f18\u60e0<\/strong><\/li>\n<\/ol>\n

                Tax incentives may be granted to a foreign investment project, whenever certain requirements are met, such as location of the investment, value of the investment, number of jobs created, Angolan shareholding, focus on exports, local added value. Tax incentives are usually reduction of all or certain types of taxes for a number of years.
                \n\u5728\u7b26\u5408\u7279\u5b9a\u7684\u6761\u4ef6\u4e4b\u4e0b\uff0c\u5916\u56fd\u6295\u8d44\u4eba\u5f97\u4eab\u6709\u7279\u5b9a\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u4f8b\u5982\u6295\u8d44\u9879\u76ee\u8bbe\u7acb\u4e8e\u6307\u5b9a\u533a\u57df\u3001\u6295\u8d44\u91d1\u989d\u5230\u8fbe\u4e00\u5b9a\u95e8\u574e\u3001\u521b\u9020\u591a\u5c11\u5c31\u4e1a\u673a\u4f1a\u3001\u5f00\u653e\u591a\u5c11\u6bd4\u4f8b\u7684\u5b89\u54e5\u62c9\u4eba\u80a1\u4efd\u6301\u6709\u3001\u4ee5\u51fa\u53e3\u4e3a\u5bfc\u5411\u3001\u5177\u6709\u5f53\u5730\u9644\u52a0\u4ef7\u503c\u7684\u6295\u8d44\u7b49\u3002\u7a0e\u6536\u4f18\u60e0\u7684\u65b9\u5f0f\u901a\u5e38\u4e3a\u514d\u53bb\u5168\u90e8\u6216\u7279\u5b9a\u79cd\u7c7b\u7684\u7a0e\u6536\uff0c\u5e76\u6301\u7eed\u82e5\u5e72\u5e74\u3002<\/p>\n

                  \n
                1. Guarantees \u4fdd\u969c<\/strong><\/li>\n<\/ol>\n

                  The Angolan State guarantees to all foreign investors protection against expropriation, unless public purposes, not without due process of law and fair compensation. Foreign investors have the right to access all courts and tribunals, right to credit, confidentiality, commercial and banking secrecy. Angola is also a signatory the convention establishing Multilateral Investment Guarantee Agency (MIGA).
                  \n\u5b89\u54e5\u62c9\u653f\u5e9c\u4fdd\u8bc1\uff0c\u6240\u6709\u5916\u56fd\u6295\u8d44\u4eba\u514d\u4e8e\u5f81\u6536 \uff0c\u9664\u975e\u57fa\u4e8e\u516c\u5171\u5229\u76ca\uff1b\u5e76\u627f\u8bfa\u7ed9\u4e88\u6b63\u5f53\u6cd5\u5f8b\u7a0b\u5e8f\u4e0e\u516c\u5e73\u7684\u8865\u507f\u3002\u5916\u56fd\u6295\u8d44\u4eba\u53ef\u8fdb\u5165\u5b89\u54e5\u62c9\u4efb\u4f55\u5f53\u5730\u7684\u6cd5\u5ead\u8fdb\u884c\u6cd5\u5f8b\u8bc9\u8bbc\uff0c\u5f97\u5f00\u7acb\u4fe1\u7528\u72b6\u3001\u6570\u636e\u4fdd\u5bc6\u3001\u5546\u4e1a\u673a\u5bc6\u4e0e\u94f6\u884c\u8d26\u6237\u4fdd\u5bc6\u7b49\u3002\u5b89\u54e5\u62c9\u540c\u65f6\u4e5f\u662f\u591a\u8fb9\u6295\u8d44\u62c5\u4fdd\u673a\u6784(MIGA)\u7684\u7b7e\u7f72\u56fd\u3002<\/p>\n

                    \n
                  1. Dispute Resolution \u4e89\u7aef\u89e3\u51b3<\/strong><\/li>\n<\/ol>\n

                    Despite not clearly stated in the Law, it has become a practice to include arbitration conventions in Investment Contracts, which has been promoted by the government during the last years.
                    \n\u867d\u7136\u5728\u6cd5\u5f8b\u4e0a\u6ca1\u6709\u660e\u6587\u89c4\u5b9a\u4e89\u7aef\u89e3\u51b3\u7684\u7a0b\u5e8f\uff0c\u4e0d\u8fc7\u5728\u5b89\u54e5\u62c9\u653f\u5e9c\u8fd1\u5e74\u6765\u7684\u63a8\u5e7f\u4e0b\uff0c\u5b9e\u52a1\u591a\u5c06\u4ef2\u88c1\u516c\u7ea6\u7eb3\u5165\u6295\u8d44\u5951\u7ea6\u4e2d\u3002[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”60″ css_animation=””][vc_column][vc_single_image image=”18196″ img_size=”65×65″ qode_css_animation=””][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”15″ padding_bottom=”60″ css_animation=””][vc_column][vc_column_text]III. EMPLOYMENT OF EXPATRIATES \u96c7\u7528\u5916\u56fd\u96c7\u5458<\/span><\/p>\n

                    Employment of expatriates in Angola is subject to a work visa, which is usually for 1 year with different extension schemes. Investors are entitled to privileged visas, which have a longer duration.
                    \n\u5728\u5b89\u54e5\u62c9\u96c7\u7528\u5916\u56fd\u96c7\u5458\u9700\u7533\u8bf7\u5de5\u4f5c\u7b7e\u8bc1\uff0c\u901a\u5e38\u6709\u6548\u671f\u9650\u4e3a\u4e00\u5e74\uff0c\u914d\u5408\u4e0d\u540c\u79cd\u7c7b\u7684\u5ef6\u957f\u65b9\u6848\u3002\u6295\u8d44\u4eba\u672c\u8eab\u5219\u4eab\u6709\u7279\u79cd\u7b7e\u8bc1\uff0c\u6709\u6548\u5e74\u9650\u4e5f\u8f83\u4e00\u822c\u5de5\u4f5c\u7b7e\u8bc1\u957f\u3002<\/p>\n

                    The idea behind the limitation for work visas is to transfer know-how to local Angolans, which should gradually take over. At least 70% of the initial workforce of the project has consist by Angolan nationals and this number is ought to increase during the life cycle of the project.
                    \n\u5de5\u4f5c\u7b7e\u8bc1\u6709\u6548\u671f\u9650\u7684\u80cc\u540e\u662f\u5b89\u54e5\u62c9\u4ee5\u53d6\u5f97\u6280\u672f\u77e5\u8bc6\u4e3a\u76ee\u7684\uff0c\u5e76\u4ee5\u9010\u6b65\u53d6\u4ee3\u5916\u56fd\u6295\u8d44\u4f5c\u4e3a\u76ee\u6807\u3002\u81f3\u5c11\u670970%\u7684\u521d\u9636\u52b3\u52a8\u529b\u7531\u5b89\u54e5\u62c9\u5f53\u5730\u52b3\u5de5\u6240\u7ec4\u6210\uff0c\u5e76\u8981\u6c42\u6295\u8d44\u8ba1\u5212\u7684\u7ecf\u8425\u8fdb\u7a0b\u4e2d\uff0c\u5fc5\u987b\u9010\u6b65\u7684\u63d0\u5347\u5f53\u5730\u52b3\u5de5\u6bd4\u4f8b\u3002[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” padding_top=”60″ css_animation=””][vc_column][vc_single_image image=”18197″ img_size=”65×65″ qode_css_animation=””][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” padding_top=”15″ padding_bottom=”60″ css_animation=””][vc_column][vc_column_text]IV. TAX REGIME \u7a0e\u6536\u6cd5\u4ee4\u5236\u5ea6<\/span><\/p>\n

                    Angolan tax regime consists a number of different taxes, but the main ones, mostly applicable to businesses in general and investments in particular, are as follows:<\/p>\n

                      \n
                    • Personal Income Tax, which is differentiated in accordance with the personal income. The highest rate is 17%;<\/li>\n
                    • Social Security Contributions at the rate of 11%, whereas 8%\u00a0has to borne by<\/strong>the company and 3% by the employee. Expatriates, who prove to pay their social contribution in a different country are free from making them in Angola.<\/li>\n
                    • Corporate Income Tax \u2013 30%. There is a withholding obligation from the service payer of 6,5% of the Corporate Income Tax. The paid in advance Corporate Income Tax shall be settled with the annual reports;<\/li>\n
                    • Capital Gains Tax \u2013 15%. This tax is applicable to profits from dividends, credit, royalties, interest, gambling, etc.;<\/li>\n
                    • Consumption tax is an indirect tax that is similar to VAT. It is applicable to different services and produced goods. It has a specific schedule with different rates, depending on the applicable service or good;<\/li>\n
                    • Urban Property Tax \u2013 15%. This tax is applied to\u00a0profits from renting<\/strong>. For property that is not rented, a specific schedule applies depending on the size of the property.<\/li>\n
                    • SISA tax \u2013 2% and applies to property transfer or acquisition, including when transferring 50% of shares in a company that has property as part of its assets;<\/li>\n
                    • Stamp Duty Tax. Usually this tax is collected by notaries, registrars or other public authorities and different documents are subject to it, such as letters credit, public deeds, internal company books, deals, etc.\u00a0This tax Is law compared to other taxes<\/strong>as it goes between 0.2% and 1% on the total value stated in the document;<\/li>\n<\/ul>\n

                       <\/p>\n

                      \u5b89\u54e5\u62c9\u7684\u7a0e\u6536\u5236\u5ea6\u662f\u7531\u591a\u79cd\u7684\u7a0e\u6536\u9879\u76ee\u6240\u7ec4\u6210\uff0c\u4f46\u4e3b\u8981\u7684\u51e0\u9879\u90fd\u662f\u5728\u5546\u4e1a\u4e0e\u6295\u8d44\uff1a<\/p>\n

                        \n
                      • \u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4f9d\u7167\u4e2a\u4eba\u6240\u5f97\u5dee\u5f02\uff0c\u5206\u7ea7\u8bfe\u7a0e\uff0c\u6700\u9ad8\u7a0e\u7387\u4e3a\u603b\u6240\u5f9717%\u3002<\/li>\n
                      • \u793e\u4f1a\u5b89\u5168\u4fdd\u9669\u8d39\u7387\u4e3a11%\uff0c\u5176\u4e2d8%\u6765\u81ea\u4e8e\u516c\u53f83%\u6765\u81ea\u4e8e\u96c7\u5458\u3002\u5916\u56fd\u96c7\u5458\u5982\u679c\u7ecf\u8bc1\u660e\u5728\u4ed6\u56fd\u5df2\u7ecf\u7f34\u7eb3\u793e\u4f1a\u5b89\u5168\u4fdd\u8d39\uff0c\u5219\u5f97\u514d\u9664\u3002<\/li>\n
                      • \u8425\u4e1a\u6240\u5f97\u7a0e\u201430%\uff0c\u7eb3\u7a0e\u4eba\u4ea6\u987b\u9884\u62636.5%\u7684\u8425\u4e1a\u6240\u5f97\u7a0e\uff0c\u9884\u6263\u7a0e\u989d\u5c06\u4e00\u540c\u5e76\u5165\u5e74\u5ea6\u7533\u62a5\u5f53\u4e2d\u3002<\/li>\n
                      • \u8d44\u672c\u5229\u5f97\u7a0e\u201415%\uff0c\u7531\u80a1\u5229\u3001\u503a\u6743\u3001\u6743\u5229\u91d1\u3001\u5229\u606f\u3001\u8d4c\u503a\u7b49\u83b7\u5229\u7686\u987b\u8bfe\u4e0e\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/li>\n
                      • \u6d88\u8d39\u7a0e\u662f\u4e00\u79cd\u7c7b\u4f3cVAT\u589e\u503c\u7a0e\u7684\u7a0e\u6536\u79cd\u7c7b\uff0c\u9002\u7528\u4e8e\u4e0d\u540c\u7684\u8d27\u7269\u4e0e\u52b3\u52a1\u3002\u6d88\u8d39\u7a0e\u6839\u636e\u4e0d\u540c\u7684\u52b3\u52a1\u4e0e\u8d27\u7269\uff0c\u6709\u4e0d\u540c\u7684\u5206\u7c7b\u7ea7\u8ddd\u3002<\/li>\n
                      • \u90fd\u5e02\u623f\u5730\u4ea7\u7a0e\u201415%\uff0c\u9002\u7528\u4e8e\u90fd\u5e02\u7f6e\u4ea7\u7684\u79df\u91d1\u6536\u5165\u3002\u82e5\u4e0d\u52a8\u4ea7\u975e\u4f5c\u4e3a\u51fa\u79df\u4f7f\u7528\uff0c\u5219\u4f9d\u636e\u4e0d\u52a8\u4ea7\u7684\u5e73\u65b9\u7c73\u6570\u4f9d\u6bd4\u4f8b\u8bfe\u7a0e\u3002<\/li>\n
                      • \u8d44\u4ea7\u79fb\u8f6c\u7a0eSISA Tax\u20142%\uff0c\u9002\u7528\u4e8e\u8d44\u4ea7\u7684\u79fb\u8f6c\u4e0e\u53d6\u5f97\u3002\u5176\u4e2d\u5305\u62ec\u8f6c\u8ba9\u516c\u53f8\u8d85\u8fc750%\u7684\u80a1\u4efd\u4e2d\uff0c\u542b\u6709\u4e0d\u52a8\u4ea7\u4f5c\u4e3a\u5176\u8d44\u4ea7\u7684\u90e8\u5206\uff0c\u7686\u987b\u8bfe\u7a0e\u3002<\/li>\n
                      • \u5370\u82b1\u7a0e\uff0c\u901a\u5e38\u662f\u900f\u8fc7\u516c\u8bc1\u5904\u3001\u767b\u8bb0\u5904\u4e0e\u5176\u4ed6\u653f\u5e9c\u673a\u5173\u6240\u9644\u968f\u8bfe\u5f81\uff0c\u4e0e\u900f\u8fc7\u516c\u6587\u4e66\u8bfe\u5f81\uff0c\u4f8b\u5982\u4fe1\u7528\u72b6\u3001\u623f\u5730\u5951\u3001\u516c\u53f8\u5185\u90e8\u8d26\u518c\u3001\u6216\u5546\u4e1a\u4ea4\u6613\u7b49\u3002\u5370\u82b1\u7a0e\u8bfe\u5f81\u7684\u7a0e\u7387\u4e3a\u6587\u4ef6\u6807\u793a\u4ef7\u503c\u76840.2%\u81f31%\u3002<\/li>\n<\/ul>\n

                        [\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”60″ css_animation=””][vc_column][vc_single_image image=”18198″ img_size=”65×65″ qode_css_animation=””][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”15″ css_animation=””][vc_column][vc_column_text]V. ADDITIONAL PERMITS AND REGISTRATION \u9644\u52a0\u8bb8\u53ef\u4e0e\u767b\u8bb0<\/span><\/p>\n

                        After receiving the foreign investment license, documents are send by the authority to the National Bank, which will also automatically issue the importation of capital license. The later procedure is currently done between the National Bank and the Commercial Bank, but may be supervised by the investor.
                        \n\u5728\u53d6\u5f97\u5916\u56fd\u6295\u8d44\u8bb8\u53ef\u6267\u7167\u540e\uff0c\u8be5\u6587\u4ef6\u5c06\u9001\u5b89\u54e5\u62c9\u81f3\u56fd\u5bb6\u94f6\u884c\uff0c\u5e76\u540c\u65f6\u5bc4\u53d1\u5916\u6c47\u8d44\u91d1\u6c47\u5165\u8bb8\u53ef\u8bc1\u4e88\u6295\u8d44\u4eba\u3002\u7a0b\u5e8f\u540e\u8005\u867d\u7136\u7531\u56fd\u5bb6\u94f6\u884c\u548c\u5546\u4e1a\u94f6\u884c\u6240\u8d1f\u8d23\u4f5c\u4e1a\uff0c\u4f46\u4ea6\u53ef\u7531\u6295\u8d44\u4eba\u81ea\u884c\u7ecf\u624b\u3002<\/p>\n

                        The second step is to import cash necessary for the project and create a legal entity.
                        \n\u7b2c\u4e8c\u6b65\u5219\u662f\u6c47\u5165\u6240\u9700\u8d44\u91d1\u8fdb\u5165\u5b89\u54e5\u62c9\uff0c\u5e76\u6210\u7acb\u6cd5\u4eba\u3002<\/p>\n

                        After commercial registration procedures are completed the newly established company may apply for a business license (before Ministry of Commerce) and for the specific license, in accordance with its sector of activity (for instance Ministry of Hostelry and Tourism in case of Hospitality).
                        \n\u5546\u4e1a\u516c\u53f8\u767b\u8bb0\u5b8c\u6210\u540e\uff0c\u65b0\u6210\u7acb\u516c\u53f8\u987b\u7533\u8bf7\u8425\u4e1a\u6267\u7167(\u7531\u5546\u4e1a\u90e8\u627f\u529e)\uff0c\u53e6\u5916\u7279\u8bb8\u7ecf\u8425\u6267\u7167\u5219\u662f\u7531\u8be5\u7279\u8bb8\u4ea7\u4e1a\u7684\u7ba1\u8f96\u90e8\u95e8\u627f\u529e(\u4f8b\u5982\u996d\u5e97\u7ba1\u7406\u662f\u7531\u65c5\u9986\u89c2\u5149\u90e8\u627f\u529e\u53d1\u7167\u4e1a\u52a1)\u3002<\/p>\n

                        If import and export of goods and merchandise is necessary, import\/export registration and license are also necessary.
                        \n\u82e5\u9700\u8981\u8fdb\u53e3\u6216\u51fa\u53e3\u5546\u54c1\u8d27\u7269\uff0c\u4ea6\u987b\u7533\u8bf7\u8fdb\/\u51fa\u53e3\u8bb8\u53ef\u6267\u7167\u3002<\/p>\n

                        Investors have to have in mind that labor and social security compliance is also mandatory, which makes necessary a professional to accompany the project within the bureaucracy of Angolan legislation.
                        \n\u6295\u8d44\u4eba\u4ea6\u987b\u6ce8\u610f\u5f53\u5730\u7684\u793e\u4f1a\u5b89\u5168\u4e0e\u52b3\u5de5\u4fdd\u9669\u662f\u5f3a\u5236\u6295\u4fdd\u7c7b\u578b\uff0c\u4e14\u9700\u8981\u5f53\u5730\u7684\u4e13\u4e1a\u4eba\u58eb\u53c2\u4e0e\u6295\u4fdd\u8ba1\u5212\uff0c\u4ee5\u5229\u901a\u8fc7\u5b89\u54e5\u62c9\u7684\u5b98\u50da\u4f53\u5236\u3002[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”80″ padding_bottom=”80″ css_animation=””][vc_column][vc_separator type=”normal” color=”#f7323f”][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” background_color=”#ffffff” css_animation=””][vc_column][vc_column_text]ABOUT US \u5173\u4e8e\u6211\u4eec<\/span><\/p>\n

                        ASIALLIANS is a French law firm registered with Paris Bar Association. Asiallians coordinates a network of laws firms having a recognized business law practice in Europe, Mainland China, Taiwan and Africa.<\/span>
                        \n ASIALLIANS\u662f\u4e00\u95f4\u6ce8\u518c\u4e8e\u6cd5\u56fd\u5df4\u9ece\u5f8b\u5e08\u534f\u4f1a\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240\uff0c\u5176\u56fd\u9645\u7f51\u7edc\u80fd\u4e3a\u5ba2\u6237\u4e8e\u6b27\u6d32 , \u4e2d\u56fd\u5927\u9646\uff0c\u53f0\u6e7e\u53ca\u975e\u6d32\u53ca\u63d0\u4f9b\u4e13\u4e1a\u6cd5\u5f8b\u670d\u52a1\u3002<\/span><\/p>\n

                        We coordinate an independent Pan-African network for business law firms from 45 African jurisdictions.<\/span>
                        \n \u6211\u4eec\u6574\u5408\u81ea\u975e\u6d3245\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u7684\u9876\u7ea7\u5f8b\u5e08\u4e8b\u52a1\u6240\uff0c\u8986\u76d6\u4e86\u975e\u6d32\u4e3b\u8981\u56fd\u5bb6\u548c\u5730\u533a\u3002<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”center” background_image_as_pattern=”without_pattern” background_color=”#ffffff” padding_top=”100″ padding_bottom=”80″ css_animation=””][vc_column][vc_single_image image=”17443″ img_size=”600×626″ alignment=”center” qode_css_animation=””][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

                        On November 11th, 2015, the sales volume of Taobao (a B2C platform owned by Alibaba Group) reached CNY 91.2 billion (around 14 billion USD), with around 680 million online deals completed and the packages delivered all across the country.<\/p>\n","protected":false},"author":5,"featured_media":18535,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[899],"tags":[213,136],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\t\n\t\n\t\n