Hong Kong Industrialist - Oct 2020

柬埔寨 Cambodia Factory Set-up 設廠貼士 • Several special economic zones (SEZ) have been established, and tax and investment policies favour overseas investors. • These SEZs are generally equipped with better infrastructure and administrative support, and companies in these SEZs can also enjoy several special treatments such as import value-added tax exemptions and simplified customs procedures. • When exporting products to major developed economies such as the EU, US and Japan, companies can enjoy tariff-free preferences under the Cambodian Generalized System of Preferences (GSP). This is a major advantage of the country’s export-oriented manufacturing industry. • 設立了多個經濟特區，稅務及投資政策上亦歡迎海外投資者。 • 這些經濟特區一般配備較佳的基礎設施及行政支援，區內公司還可享有進口增值稅豁免、簡化海關程序等其他特殊待遇。 • 出口產品到歐盟、美國及日本等主要發達經濟體時，可按當地的普及特惠稅制計劃享有免關稅優惠，這一點是該國出口 導向型製造業的一大優勢。 Working Population(15-64) 勞動人口 (15-64歲) 10.58 million 百萬（ 2019 ） Median Age 年齡中位數 25.7 （ 2018 ） Standard CIT Rate 所得稅標準稅率 20% MinimumWage 最低工資水平 730,000 KHR (US$180 ) per month 每月730,000 柬埔寨瑞爾（約180美元） Industrial Area 工業區 Manufacturers mainly set up factories in three industrial parks near Phnom Penh, namely Y Seven Industrial Park, Canadia Industrial Park and Vattanac Industrial Park. 廠商主要於金邊附近三個工業園區中設廠，分別是Y Seven工業園區、Canadia 工業 園區以及Vattanac工業園區 Logistics Infrastructure 物流基建設施 Airports: 11 (including 3 international airports), Ports: Two major ports handling international transportation (Port of Phnom Penh and Port Sihanoukville) 機場：11個（包括3個國際機場） 港口：兩個處理國際運輸的主要港口（金邊港和西哈努克港） GDP (US$) 國內生產總值（美元） 27.1 billion 十億（ 2019 ） Land Area 土地面積 176 , 515 sq. km 平方公里 Ease of Doing Business (World Bank) 世界銀行營商便利排名 Language 語言 Khmer (official) 高棉語（官方） English Literacy 英語讀寫能力 Very low proficiency (2018) 熟練程度很低 Population 人口 16.49 million 百萬（ 2019 ） 144 位 （ 2020 ） ENG Culture 文化 • Religious freedom is respected by the Government and granted by the constitution. Theravada Buddhism is their national religion and 95% of the population believes in Buddhism. • Cambodia’s business culture is based on mutual respect, traditions and hierarchy. • Cambodian businessmen usually avoid direct confrontation because they think it is more important to be self-restrained and protect the honour of others. • Companies usually adopt a “top-down” structure that employers and senior employees make all important decisions. • 宗教自由受政府的尊重和憲法的支持，小乘佛教是國家宗教，有95％的人口信奉佛教。 • 柬埔寨的商業文化基於相互尊重、傳統和等級制度。 • 柬埔寨商人通常避免直接對抗，因為他們認為內斂敏銳和維護他人的榮譽更為重要。 • 公司通常採用「由上而下」的結構，由僱主和高級僱員作出一切重要決定。 Top 5 Export Industries 首五大出口產業 1. Apparel and Clothing 服裝服飾 2. Footwear 鞋類 3. Leather and Related products 皮革和相關產品 4. Electrical Machinery and Equipment 電機機械和設備 5. Vehicles 車輛 10-12/2020 | 23