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去年4月,我们一行三人到马耳他共和国就当地的投资环境进行了考察。马耳他的面积三百多平方公里,人口只有三十几万。这个国家虽小,但地理位置却十分重要。它是欧洲和北非的海外门户,被称作“欧洲和非洲间的桥头堡”。马耳他十分鼓励外来投资,1988年制订了新的投资发展法,对外国投资者给予一系列优惠措施,这些措施主要包括:1.在财政方面,对于出口型企业(95%以上的产品出口)十年内免税。2.对于出口达不到上述指标的公司,如果出口额增加,则增加的部分也可免交所得税。3.对于在机器设备、工业建筑方面的固定资产的投资,可以提供投资补贴和加速折旧补贴。4.对于在促进出口、培训与研究开发方面的费用,可以再提供20%的税收补贴。5.对于工人的培训在一年内可提供相
In April of last year, our team of three went to the Republic of Malta to investigate the local investment environment. Malta has an area of over 300 square kilometers and a population of only 300,000. Although this country is small, its geographical location is very important. It is the overseas gateway to Europe and North Africa and is known as the “Bridgehead between Europe and Africa.” Malta strongly encourages foreign investment. In 1988, a new investment development law was enacted to provide foreign investors with a series of preferential measures. These measures mainly include: 1. Financially, for export-oriented enterprises (over 95% of their exports) Tax free during the year. 2. For companies whose exports do not meet the above targets, if the export volume increases, the increased portion may also be exempt from income tax. 3. For investment in fixed assets in machinery and equipment and industrial buildings, investment subsidies and accelerated depreciation subsidies can be provided. 4. A 20% tax subsidy can be provided for the cost of promoting exports, training and research and development. 5. Training for workers can be provided within one year