马耳他是欧盟中最小的国家,也是全球第十小的国家。它位于意大利以南、非洲以北,宛如一颗隐秘的宝石。作为欧盟成员国,马耳他使用欧元作为其货币,同时也是申根区的一部分。
As the smallest country in the European Union and the tenth smallest globally, Malta is a hidden gem located just south of Italy and north of Africa. Malta is an EU member state, using the euro as our currency and being part of the Schengen zone.
马耳他历史悠久,向来以包容多元文化著称。如今,它已发展成为一个国际投资中心,凭借其有利于企业的政策,为企业提供了繁荣和发展的理想环境。 With a rich history of welcoming individuals from diverse backgrounds, Malta has evolved into a hub for international investment, boasting pro-enterprise policies that create a conducive environment for businesses to thrive and grow. 马耳他独特的地貌、宜人的气候、多元文化的环境以及低犯罪率,使其成为商务和旅游的热门目的地。近年来,马耳他在技术和金融等多个领域取得了显著进展。其健全的监管框架和对创新的承诺,为增长和发展创造了良好条件。 Malta's unique landscapes, pleasant climate, multicultural environment, and low crime rate make it a highly attractive destination for business and beyond. In recent years, Malta has made significant strides in various sectors, including technology and finance. Our robust regulatory framework, paired with a commitment to innovation, has created an environment geared for growth and development. 尽管马耳他是世界上经济规模较小的国家之一,其经济表现却十分亮眼。如果按居民人均计算并考虑购买力平价,马耳他仍是世界上最富裕的国家之一。此外,马耳他的通胀率约为 1.8%,低于欧元区的2.4%。根据惠誉国际评级公司的评级,马耳他维持 "A+"评级,展望为 "稳定",其强劲的经济表现和欧盟成员国身份被视为主要优势。 Malta’s economic performance is notable, as despite being one of the smaller economies in the world, when calculated per inhabitant and considering purchasing power parity, Malta ranks among the world's richest countries. Moreover, Malta's inflation rate is approximately 1.8% compared to 2.4% in the Eurozone. According to Fitch Ratings, Malta has maintained its 'A+' rating with a Stable Outlook, highlighting the country's robust economic performance and EU membership as key strengths. 这种强劲的增长潜力和财政韧性,既得益于马耳他人民的勤劳,也离不开政府为企业实现商业目标所搭建的支持框架。值得一提的是,马耳他吸引了来自全球的大量投资。企业在选择马耳他,正是因为这里有充足的机会来实施他们的商业计划。在马耳他开展业务不仅简单快捷,而且社会氛围鼓励人才和成就。 This robust growth potential and fiscal resilience are the results of a hardworking nation, coupled with a Maltese government that has diligently established a framework supporting businesses in achieving their commercial goals. Notably, Malta has attracted substantial investment from around the globe. Businesses choose Malta with confidence, knowing that there are ample opportunities to implement their commercial plans. Setting up operations in Malta is relatively easy and fast, and our society encourages talent and achievement. 许多知名企业已经认识到马耳他的潜力。汉莎航空、Actavis等大型企业纷纷在此设立业务,这主要得益于马耳他优越的企业税收框架、战略位置及对促进国际贸易的承诺。 Renowned entities from various industries have recognized Malta's potential. Major corporations such as Lufthansa, Actavis, and others have established operations here primarily due to Malta's corporate tax framework, its strategic location, and its commitment to facilitating international trade. 马耳他的一个主要优势是其 35% 的公司税率。然而,通过对股息征税的全额扣税制度,公司可以申请退税,退税额度为贸易收入的七分之六,以及被动利息和特许权使用费的七分之五。这一独特的制度将实际公司税率降至惊人的5%。此外,马耳他不征收资本利得税,这对希望最大化投资回报的投资者来说更具吸引力。 One key advantage of Malta is its corporate tax rate of 35%. However, through the full imputation system for the taxation of dividends, companies can claim a tax refund of 6/7ths of the tax paid on trading income and 5/7ths on passive interest and royalties. This unique system effectively reduces the corporate tax rate to an astonishing 5%. Additionally, Malta has no capital gains tax, making it an even more attractive destination for investors looking to maximize their returns. 为了进一步支持国际贸易,马耳他政府积极与包括中国在内的主要贸易伙伴签订双重征税条约,以避免双重征税并鼓励跨境投资。 To further support international trade, successive Maltese governments have actively sought to establish double tax treaties with key trading partners, including the People’s Republic of China, to prevent double taxation and encourage cross-border investments. 作者| Dr. Charlon Gouder、王锦、李佳皓