Malaysia: A Guide To The GIFT Programme (Simplified Chinese)

Last Updated: 23 August 2019
Article by Labuan IBFC Inc.

GIFT方案简介

"全球贸易激励方案"(Global Incentives for Trading,GIFT)是一个吸引油气业相关的商品贸易商将马来西亚 作为其运营和贸易基地的方案。

马来西亚的纳闽国际商业金融中心位于亚太地区中心的战略性地理位置,有丰富的劳动力资源,人才队伍多元化, 能说多种语言。此中心提供极佳的成本效益,让全球商品生产和贸易商以其作为区域经营基础,以服务国际客户。

为何要参与GIFT方案?

  • 马来西亚的战略性地理位置使其成为向亚太区扩张的理想基地。
  • 有助渗透马来西亚正蓬勃发展的石油和天然气上下游产业。
  • 以极具价格竞争力的仓储、深海港口、道路、石油精炼设施和燃料仓,为企业在扩张和提高运营规模提供灵活性。
  • 提供人数众多、能说多种语言的专业和技术劳动力。
  • 享有卓越的银行和金融服务。

GIFT方案的优势



以收益为准, 无期限限制
  • 适用于纳闽国际商品贸易公司 (LITC)接收或发出的股息*
  • 适用于从纳闽国际商品贸易公司(LITC)接收的特许经营权费用
  • 适用于纳闽国际商品贸易公司发给居民和非居民的利息

*备注:LITC - 纳闽国际商品贸易公司(LITC)



适用于所有纳闽商业活动、纳闽公司并购和转移股份的所有工具

如何参加GIFT方案?

GIFT方案开放给所有能够满足特定成立要求,并同意 通过成立纳闽国际商品贸易公司(LITC)在马来西亚 设立营运业务的所有油气商品公司。

纳闽国际商品贸易公司(LITC)是专有类型纳闽公司, 注册于纳闽金融服务管理局(Labuan FSA);纳闽金 融服务管理局为纳闽国际商业金融中心的监管单位。

只有以纳闽国际商品贸易公司(LITC)形式成立的公 司方可享有GIFT方案的优惠。

虽然成立为一家纳闽公司,纳闽国际商品贸易公司( LITC)允许在马来西亚任何地方营运,即不受限于在 纳闽岛。

要获得加入GIFT方案的资格,纳闽国际商品贸易公司 (LITC)的营运必须包含:

  • 从事GIFT方案允许的石油和石油相关产品,包括液 化天然气的贸易。
  • 从事与实体商品相关的衍生产品方面的交易。衍生 产品的交易活动可包括柜台交易或交易所交易合约。

资格要求

符合以下要求的纳闽国际商品贸易公司(LITC),可 以享有GIFT方案的优惠政策:

  • 最低5千万美元年营业额。
  • 最低每年3百万马币本地业务开支*。
  • 至少聘请三位交易员且符合马来西亚所得税法令的 税务居民。
本地业务开支例子
  • 银行收费
  • 佣金
  • 折旧
  • 娱乐
  • 运费
  • 保险费用
  • 办公室维护
  • 人力成本
  • 专业费用
  • 办公室租金
  • 技术发展基金
  • 电信
  • 交通和差旅
  • 公用事业
  • 仓储
  • 库存费用

GIFT方案一览

GIFT
在马来西亚境内任何地方设立营运和/或营销办公室
可与常驻石油或石油关联公司有业务来往
从事合格商品贸易的公司可享有3%统一税率(永久性)
免缴印花税
税务豁免:
  • 适用于纳闽国际商品贸易公司 (LITC)接收或发出的股息*
  • 适用于从纳闽国际商品贸易公司(LITC)接收的特许经营权费用
  • 适用于纳闽国际商品贸易公司发给居民和非居民的利息
*备注:LITC = 纳闽国际商品贸易公司

其它主要的考虑因素

获得信贷的能力
作为国际商业金融中心,纳闽国际商业金融中心是拥 有超过50家国际银行并且蓬勃发展的银行业聚集点, 这些银行已准备好提供具有竞争力的融资配套。

风险缓解
作为综合的国际商业金融中心,纳闽国际商业金融中 心为交易商提供广泛的保险和风险管理解决方案。纳闽 国际商业金融中心是亚洲增长最快的风险中心之一, 拥有广泛的风险缓解架构,包括自保公司和受保护单 元公司。

世界级的仓储设备
作为GIFT计划的一部分,交易商可利用世界级的仓储 设备,如柔佛州的丹绒边加兰(Tanjung Pengerang)。 这个深水港(最深处达26米)为大型超级油轮提供 便利的仓储设施,其地理位置也和国际船运航线和新 加坡国际石油中心极为接近。

较低的运营成本
相较于世界上其它商品交易中心,如伦敦和日内瓦, 马来西亚的运营成本要低得多。邻国新加坡是亚太地 区仅有的另一个商品交易中心,但这些年来,这个岛 国的营商和生活成本竞争力已日渐下降。

注册纳闽国际商品贸易公司(LITC)的流程

备注

纳闽国际商品贸易公司(LITC)需呈交下列文件予纳闽金融服务管理局:

  • 每年1月15日前呈交完整年度更新呈交表格
  • 在每个财政年度结束后的6个月内呈交经审核的财务报告副本

纳闽国际商品贸易公司(LITC)需符合纳闽公司法、2010年纳闽金融服务和证券法,以及所有相关法律。

费用

以下为须向纳闽金融服务管理局支付的费用:

(备注:以下金额不包括聘请纳闽信托公司的费用,此信托公司将成为纳闽国际商品贸易公司(LITC)的公司秘书)

客户章程和处理费用
a) 一般申请(21个工作天) 300美元
成立纳闽国际商品贸易公司( LITC
a) 根据实收资本征收的纳闽公司注册费用:
i. 低于50,000马币
ii. 50,000马币以上但低于100万马币
iii. 超过100万马币
300美元
600美元
1,500美元
b) 纳闽外国公司注册费用 2,000美元
年费
a) 执照费用(执照申请被批准时缴付) 13,000美元
b) 纳闽国际商品贸易公司 (LITC)
i. 纳闽公司
ii. 纳闽外国公司
800美元
1,500美元

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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