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在马耳他经商
Doing Business
in Malta
马耳他——中国企业界
进军欧洲的踏脚石
Malta: A stepping stone to Europe
for China’s Business Community
i n a s s o c i at i o n w i t h
Effective I Secure I Skilled
Residing or doing business in Europe
is easier than you think...
PERMANENT RESIDENCE In addition, under Malta’s tax system, dividend distributions by Malta
Persons who decide to take up residence in Malta under the Residents companies entitle the shareholders, subject to certain restrictions, to a
Scheme Regulations (known as Permanent Residence Permit Holders), refund of part of the tax paid by the company. Refunds amount to 5/7ths,
may benefit from various incentives under this scheme and travel freely 6/7ths, 2/3rds or 100% of the total tax paid, depending on the source of
in Europe. Permanent Residence Permits are indefinite, as long as certain the income being taxed.
conditions are satisfied annually and entitle holders to the following
benefits: There are no restrictions on the nationality of the shareholders and the
incorporation process takes approximately 3 working days.
• Income tax at 15% with a minimum tax liability of €4192 per annum.
• No tax on capital gains arising outside Malta, even if remitted to FINANCIAL SERVICES
Malta. Malta has firmly established itself as a financial services centre of excellence,
• Foreign income is taxed on a remittance basis. with various high street names in the banking, insurance and investment
• Relief from double taxation. services sectors establishing an operation in Malta to service their local
• No inheritance tax; duty at 5% is payable on the purchase or and/or international clientele. The following are the main reasons clients
inheritance of real estate in Malta. cite for choosing Malta:
• No restrictions on repatriation of funds.
• robust legal and regulatory regime, with embedded flexibility.
Permanent Residents are required to purchase or lease property in Malta • the approachability and pro-business attitude of the regulator.
subject to certain minimum values. • competitive operational costs.
• very competent professionals who can assist with the setting up and
TAXATION OF MALTA COMPANIES ongoing compliance of the Malta operation.
Malta companies are taxed at 35%; however due to Malta’s full imputation • skilled multi-lingual workforce.
tax system, shareholders receive full credit for any tax paid by the company • an attractive fiscal regime.
on distributed profits.
www.emd.com.mt
...just a phone call or click away!
EMD is one of Malta’s leading multidisciplinary organisations up their business in Malta or relocate to Malta. Our services
operating mainly in the legal, financial, advisory, management include applying for residence permits, company formation
and translation fields. Through its in-house staff complement of and administration, accountancy, pay roll management, local
over 60 professional and administrative staff, EMD provides its and international tax planning and tax compliance services,
clients with a “one-stop-shop” service. EMD’s in-house lawyers, ICT consultancy, and recruitment. All this makes EMD a full
accountants, ICT experts and translators can assist its clients service organisation enabling its clients to find assistance with
with all their needs to apply for residence permits in Malta, set all their requirements under one roof with one point of contact.
៥ᰃ⬅ˈEMD Ӯ䅵ᠻ㸠ਬDŽᏠᳯЎᙼ䗮ᕔ⌆㒣⌢
ⱘ䰚Ϟ䫎ൿ៤ࡳⱘ䰊ẃˈᙼϢEMD П䯈ᶊ䍋ϔᑻ
≳䗮ⱘḹṕˈ៥䇼ҷ㸼EMD ܼԧਬᎹチ䆮Ўᙼ᳡ࡵʽ
∌Йሙ⬭ ˈ偀㘇Ҫᬊԧ㋏ϟˈ㙵ᙃߚ䜡Փ㙵ϰ᳝ᴗ㦋ᕫ䚼ߚ݀ৌᬃҬ
乍ⱘ䗔˄᳝ϔᅮ䰤ࠊᴵℒ˅DŽ䗔乱ḍ㹿ᕕᬊܹⱘᴹ⑤ϡৠৃЎ
އᅮձ✻lj偀㘇Ҫ∌Йሙ⬭ㅵ⧚ᴵ՟NJ㦋ᕫ偀㘇Ҫ∌Йሙ⬭䑿ӑⱘҎ 㔈ᘏ乱ⱘϗߚПѨǃϗߚП݁ǃϝߚПѠ㗙ⱒߚПⱒDŽ
˄ेþ∌Йሙ⬭䆌ৃㅒ䆕ⱘᣕ᳝㗙ÿ˅ৃҹ䆹ᴵ՟ϟѿফ⾡ᬓㄪӬ
ᚴDŽ∌Йሙ⬭⬇䇋㗙া䳔⒵䎇↣ᑈϔᅮⱘᴵӊˈ߭݊∌Йሙ⬭䆌ৃЎ᮴ 䩜ᇍ㙵ϰⱘ㈡䑿ӑ≵᳝ϹḐ㽕∖ˈ ݀ৌ⬇䇋䆌ৃ㑺䳔㽕ϾᎹ
䰤ᳳ䆌ৃˈ䆌ৃᣕ᳝㗙䖬ѿফབϟӬᚴᬓㄪ˖ ᮹DŽ
噝 ᠔ᕫ⥛Ў˗᳔Ԣ᠔ᕫ乱Ў↣ᑈ˗ܗ
噝 偀㘇Ҫҹ㦋ᕫⱘ䌘ᴀᬊⲞᇚϡ㹿ᕕˈेՓ䆹䌘ᴀᬊⲞᏆ䕀 䞥㵡᳡ࡵ
∛ࠄ偀㘇Ҫ˗
偀㘇ҪᏆ㒣㹿ᓎゟ៤Ўߎ㡆ⱘ䞥㵡᳡ࡵЁᖗˈৠ䫊㸠ǃֱ䰽ᡩ䌘
噝 ⍋ᬊܹᣝ✻䕀∛ಲ偀㘇Ҫⱘ䚼ߚᕕˈ䖯㸠䕀∛ⱘϡᬊ˗ ᳡ࡵѻϮⱘ㨫ৡӕϮ㘨ড়Ўᴀഄⱘ䰙Ϟⱘᑓᅶ᠋ᦤկϧϮᗻ᳡
ࡵDŽҹϟᰃᅶ᠋䗝ᢽ偀㘇Ҫᡩ䌘㒣ଚⱘЏ㽕ॳ˖
噝 ঠ䞡ᬊᆑ˗ܡ
噝 ᔎ᳝ⱘ⊩ᕟⲥㅵࠊᑺˈজϡ༅ݙⱘ♉⌏ᗻ
噝 ᮴㒻ᡓ˗偀㘇Ҫ䌁ф㒻ᡓⱘϡࡼѻᕕҙ˗
噝 ⲥㅵ㗙ᑇᯧ䖥Ҏঞ҆ଚᗕᑺ
噝 䌘䞥∛ಲϞ᮴䰤ࠊᴵℒ䰤ࠊ
噝 Ԣᒝⱘଚࡵ᪡៤ᴀ
∌Йሙ⇥䳔㽕偀㘇Ҫ䌁ф⾳䌕᳝⡍ᅮӋḐᑩ㒓ⱘ᠓ѻDŽ
噝 ৃҹणࡽ䆒ゟᣕ㓁䖤偀㘇ҪџϮⱘ䌘⏅ϧϮҎ
噝 Ӯ䇈䇁㿔ⱘᡔᴃൟҎᠡ
偀㘇Ҫ݀ৌⱘᬊ
噝 ᳝ᓩⱘ䋶ᬓӬᚴᬓㄪ
偀㘇Ҫ݀ৌⱘᕕ⥛Ў˗ ✊㗠⬅Ѣ偀㘇Ҫϸড়ϔⱘᬊࠊᑺˈ
݀ৌЎᏆߚ䜡߽⍺Ѹ㒇ⱘ᠔ᕫϞˈ݀ৌ㙵ϰৃҹ㦋ᕫܼ乱ᆑܡDŽ
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6 CountryPr●filerCYPRUS 2010 contents
CONTENTS
目录
马耳他——中国企业
界进军欧洲的踏脚石
Malta: A Stepping Stone to Europe
for China’s Business Community
马耳他概况 Malta Country Overview
在 1964 年独立以前的 150 年间,马耳他一直是英国的殖民地, With a population of just over 400,000, this small but highly
这使得英语成为马耳他的国语之一。马耳他政府在最近十年将本 ambitious nation has a long history of friendship and trade with
国转型为一个以知识为基础的经济体,并建立了完全与欧盟法规 China. Situated at the centre of the Mediterranean with an area
一致的法律监管体系,为高价值服务行业提供了一个综合而又灵 of just 316 square kilometres, 93 kilometres south of Sicily and
活的运作平台。其成果之一就是,马耳他的银行和金融系统在国 290 kilometres north of Libya, Malta enjoys an enviable climate,
际性的金融危机中表现出良好的应变能力和稳定性,在此次全球 with 300 days of sunshine a year, making it a favourite holiday
经济衰退期间,马耳他是所有欧盟国家中经济受冲击最小的国家 destination for European tourists. Its long history, which saw it
之一。尽管约占国内生产总值 25% 的旅游业仍然是重要的经济推 ruled by a succession of foreign powers, including the Knights
力,马耳他的现代经济如今已立足于知识产业,如金融服务、信 of St John, the French and the British, has left behind a wealth
息通信技术、海运业和高附加值制造业。马耳他同中国的贸易从 of magnificent architecture, colourful traditions and delicious
2005 年到 2008 年翻了一番,从中国的进口额由 2008 年的 1.069 Mediterranean cuisine, as well as a pleasant lifestyle.
亿欧元上升到2009 年的 1.168 亿欧元。2009 年同中国的贸易额有
所增加的欧元区国家寥寥无几,而马耳他就是其中之一,其贸易 Knowledge-Based Economy
额增长了 9.7%。
Malta was a British colony for 150 years, until Independence
广受欢迎的旅游目的地 in 1964, as a result of which English remains one of the national
languages. Malta’s government over the past ten years has
马耳他这个人口仅有 40 多万、面积虽小却充满雄心的国度同中 transformed the island into a knowledge-based economy and laid
国有着历史悠久的友谊和贸易往来。她座落于地中海的中心位 in place a legal and regulatory system that is fully harmonised with
置,面积仅 316 平方公里,北距西西里岛 93 公里,南距利比亚 EU rules, yet offers a sophisticated and flexible platform for the high
290 公里。马耳他有着令人羡慕的气候,一年中的晴朗日子多达 value services industry. One result of this was the fact that Malta’s
300 天,使其成为欧洲游客最喜爱的度假胜地。她悠久的历史见 banking and financial systems proved resilient and stable through
证了包括圣约翰骑士团、法国人和英国人在内的许多外国势力的 the international financial crisis, while Malta’s economy was one of
轮番统治,也留下了大量宏伟的建筑、丰富多彩的传统、美味可 the least hard-hit of all European Union nations during the global
口的地中海美食以及舒适惬意的生活方式。 recession. While tourism remains an important economic driver,
accounting for some 25 per cent of total GDP, Malta’s modern
economy is now based on knowledge-industries such as financial
services, ICT, maritime industries and high value manufacturing.
Trade between Malta and China has doubled between 2005 and
2008, with imports from China in 2009 reaching 116.8 million
euro, up from 106.9 million euro in 2008, while Malta was one of
the few eurozone countries to have increased its level of trade, by
9.7 per cent, with China in 2009.
10 CountryPr●filerMALTA 2010 country overview
马耳他同中国有着稳固的两国关系。中华人民共和国成立后,马 Malta and China have enjoyed a strong relationship since the
耳他是率先于 1972 年同中国正式建立外交关系的国家之一。中 establishment of the People’s Republic of China, when Malta was
国的友谊对马耳他一直都非常重要。在刚刚独立后的最初日子 one of the first countries to formally establish diplomatic ties in
里,正努力试图摆脱英国长期统治下的“堡垒经济”的马耳他面 1972. China’s friendship has been very important to Malta, when,
临着从零开始重建经济的难题,中国政府的贷款和资金为马耳他 as a newly independent nation emerging from a long period as a
建设必需的基础设施提供了帮助,而中国企业的投资为马耳他的 ‘Fortress Economy’ under the British, the island was faced with
人民提供了相应的工作。今天,两国间这种高度的互动与合作将 the challenge of rebuilding its economy practically from scratch.
通过频繁的政府间正式互访以及文化与教育交流的方式保持继 Loans and funding from the Chinese government helped to
续。 build essential infrastructural projects and Chinese industrial
investments provided jobs for the people of Malta in the early, post-
进军欧洲市场 Independence days. This high level of interaction and cooperation
between the two countries continues today, through frequent
过去十年来,马耳他做为领先的国际商业中心异军突起,进一步 official visits between the governments in addition to cultural and
增强了她同中国的长期而富有成果的关系。最近,马耳他金融服 educational exchanges.
务局(Malta Financial Services)同中国证券监督管理委员会和中
国银行业监督管理委员会分别鉴署了两份谅解备忘录,目的在 Access to European Markets
于鼓励欧洲和中国的投资者涉足马耳他的国际银行和投资基金领
域,这项举措有望吸引中国企业和投资者利用马耳他做为在欧洲 Malta’s emergence over the last decade as a leading international
经商和投资的轴心地。 business centre has added extra strength to its long and fruitful
relationship with China. The recent signing of two Memoranda
日益完善的金融服务中心 of Understanding between the Malta Financial Services Authority
and the China Securities Regulation Commission and the China
目前,做为一个成功的商业与金融服务中心,马耳他为中国投资 Banking Regulatory Commission respectively aims to encourage
者进入有 5 亿消费者的世界最大单一市场欧盟打开方便之门。岛 access for both European and Chinese investors to Malta’s
国同利比亚、埃及和突尼斯等非洲北部国家的睦邻友好关系使其 international banking and investment fund sector and is a move
成为两个大陆之间极具利用价值的踏脚石,增加了从一个中心点 that is broadly expected to attract Chinese companies and investors
向南北两端拓展的机遇。马耳他的税收体制提供世界上最具优势 to use Malta as a European business and investment hub.
的财政环境之一,确保欧盟及经合组织认证系统中的税款流失达
到最低,并同世界 上包括中国在内的众多国家签署了50多项避免 Thriving Financial Services Centre
双重征税的条约和协议。
Today Malta offers Chinese investors a successful business and
理想的经商环境 financial services centre with easy access to the largest single
market in the world, the European Union, with over 500 million
凭借舒适惬意的地中海生活方式以及深受英国影响的职业伦理与 consumers. The island’s proximity and excellent relations with
抱负,马耳他正在迅速成为本地区首选的商业中心之一。而且, North African countries such as Libya, Egypt and Tunisia make it
由于长期以来同中国人民的友谊和合作历史,马耳他将为寻求开 a valuable stepping stone between the two continents, opening up
拓欧洲市场或进军北非与中东的中国企业提供一个理想的环境。 the possibility of expansion both north and south, from one, central
location. Offering one of the most advantageous fiscal environments
in the world, the Maltese tax regime ensures minimal tax leakage in
an EU and OECD-approved system, as well as network of over 50
double tax treaties and agreements with countries across the world,
including China.
马耳他一览
Malta at a Glance
国家 政府 Country Government
正式名称:马耳他共和国 国体:共和制 Official Name: Form of State: Republic
成立年份:1964 年 国家首脑:总统乔治·阿贝 Republic of Malta Head of State: President
首都:瓦莱塔 拉(Dr George Abela) Year of Formation: 1964 Dr George Abela
欧盟成员:2004 年 政府首脑:总理劳伦斯·冈 Capital City: Valletta Head of Government: Prime
5 月 1 日加入 奇(Dr Lawrence Gonzi) European Union Member: Minister Dr Lawrence Gonzi
国定假日:9 月 21 日 选举权年龄:18 岁 Since May 1st 2004 Suffrage: 18 years
(独立日) 国家立法机构:基于投票 National Holiday: September National Legislature:
时区:格林威治标 大选:每 5 年举行一次 21st (Independence Day) Based on suffrage
准时 + 1 小时 法律体系:英国习 Time: +1 hours GMT Elections: Held every 5 years
度量标准:公制和英制 惯法和罗马民法 Measures: Metric Legal System: English
货币:欧元 司法机构:法官由总统任命 and Imperial Common Law and
地理位置:南欧 行政中心:瓦莱塔 Currency: Euro Roman Civil Law
地理构造:由五座 Location: Southern Europe Juridical Branch: Judges are
岛屿组成的群岛 经济概况 Structure: Archipelago appointed by the President
面积:316 平方公里 国内生产总值(亿欧 comprised of five islands Administrative
气候:夏季温暖干 元):57(2009 年) Area: 316 sq km Centre: Valletta
燥,冬季温和 国内生产总值实际增长 Climate: Warm, dry
地形:低缓、多岩石 率:-1.9%(2009 年) summers mild winters Economic Overview
的平原和海蚀崖. 经济产业:旅游、金融服 Terrain: Low, rocky plains Total GDP (€ billions):
国际代码:+356 务、房地产、海运、工业 with coastal cliffs. 5.7 (2009)
供电:3 针插头 / 240 伏 主要贸易伙伴:英国、希 International code: +356 Real GDP growth
腊、德国、意大利、以色 Electricity: 3 pin rate: -1.9% (2009)
公民 列、法国、中国(2009 年) plug / 240 volts Economic Sectors: Tourism,
人口:413,609(2009 年) 通货膨胀率:1.8%(2009 年) financial services, real
民族:马耳他人 失业率:7%(2010 年 1 月) People estate, shipping, industry
来源:迦太基人和腓尼基人 出口额(亿欧元) Population: 413,609 (2009) Main Trading Partners:
民族构成:马耳他人占 96% :15(2009 年) Nationality: Maltese UK, Greece, Germany, Italy,
宗教:罗马天主教 98% 进口额(亿欧元) Descendants: Carthaginians Israel, France, China (2009)
语言:马耳他语和英 :26(2009 年) and Phoenicians Inflation: 1.8% (2009)
语(官方语言) Ethnic Mix: Maltese 96% Unemployment rate:
教育普及率:92.8% Religion: Roman 7% (January 2010)
平均年龄:39 岁 Catholic 98% Exports (€ billions):
平均寿命:79 岁 Languages: Maltese 1.5 (2009)
人口增长率:0.4% and English (official) Imports (€ billions):
Literacy: 92.8% 2.6 (2009)
Median age: 39 years
Life Expectancy: 79 years
Population Growth: 0.4%
12 CountryPr●filerMALTA 2010 country overview
FinanceMalta - Garrison Chapel, Castille Place, Valletta VLT1063 - Malta | info@financemalta.org | tel. +356 2122 4525 | fax. +356 2144 9212
FinanceMalta is the public-private initiative set up to promote Malta’s International Financial Centre
14 CountryPr●filerMALTA 2010 China and Malta
中国和马耳他
China and Malta
马耳他自1964年获得独立,不久之后,马耳他就开始与中华人民 Malta has been an independent state since 1964 and the warm
共和国建立了良好的关系。1972年,马耳他获得独立仅仅八年, relationship that exists today between the island and the People’s
刚刚还在国际政治舞台上蹒跚学步之时,双方就确立了双边外交 Republic of China began very soon after Malta’s independence.
关系。这种关系立刻为马耳他带来了巨大的成效,1979年,在中 Bilateral relations were established in 1972, just eight years after
国的资金和技术支持下,马耳他干船坞(Drydock)的第六个也 Malta achieved independence and just as the fledgling newcomer
是最大的干船坞 - 红色中国船坞,正式启用。目前为止,这依然 on the world stage was beginning to find its feet. The move was
是马耳他乃至地中海区域最大的干船坞,可以处理各种船只,除 immediately felt on the island - by 1979, Chinese funding and
了少数几艘目前在全球数一数二的超大型货轮艘。两国之间的合 knowhow had led to the opening of the Red China Dock, the
作始终持续不断并且保持着积极的趋势,这反映在多年以来曾有 sixth and largest at Malta Drydocks. It remains the biggest on the
众多的中国高级领导人访问马耳他。在文化上,马耳他也从这种 island and indeed one of the biggest in the Mediterranean, able
紧密关系中同样获益良多。上世纪九十年代末,中国政府协助马 to handle all but the very largest vessels afloat today. Cooperation
耳他政府修建了一座静园(Serenity Garden),这座中式花园每年 has been continuous and consistently positive, as reflected in the
吸引着成千上万的游客。2007年瓦莱塔举行的中国兵马俑展获得 long list of senior Chinese leaders who have visited Malta over the
了空前的成功,而中国文化中心自从2007年在马耳他开幕以来, years. Culturally, too, Malta has benefited enormously from the
则将丰富多彩的中国文化、艺术、历史,甚至语言都引入到马耳 relationship. In the late 1990s, the Chinese government assisted in
他。事实上,商业关系在这中间起着极为重要的作用。两国的贸 the building of the ‘Serenity Garden’ in Malta, a Chinese garden
易量近些年出现了稳步地增长,其中在2005年到2008年之间翻了 that attracts thousands of visitors every year. The Terracotta
一番,并且在近期遭遇全球紧急危机的情况下依然保持了显著的 Warriors exhibition in Valletta during 2007 was extremely well
增长。两国之间的经济往来始终保持着上涨趋势,2009年,马耳 attended, and the Chinese Cultural Centre has done a very good
他是欧元区唯一依然保持对华贸易增加的国家,增长率为9.7%。 job of introducing the rich tapestry of Chinese culture, art, history
同时为确保这一涨势继续扩大,马耳他自由港目前有七条航线可 and even language to the Maltese since it opened in Valletta in
以通往中国的十个港口,以八个星期为周期往返于马耳他和中国 2007. Through all this, commercial links have played a big role.
之间。 The volume of trade between the two countries has grown steadily
year after year, doubling between 2005 and 2008, and has remained
strong through the recent global economic slowdown. Connections
between the countries continue to increase and Malta was the only
eurozone country to register an increase in trade with China in
2009, of 9.7 per cent. And, ensuring that this activity continues to
expand, the Malta Freeport is now connected directly to 10 Chinese
ports via seven lines running eight weekly services.
China and Malta CountryPr●filerMALTA 2010 15
马耳他国家概况
MALTA COUNTRY PROFILE
现在的马耳他正式国名是马耳他共和国,成立于 1964 年脱离英 Modern Malta, officially known as the Republic of Malta, was
国统治独立之后。马耳他群岛面积为 316 平方公里,由马耳他 founded in 1964 following independence from Great Britain. Just
岛、戈佐岛和科米诺岛组成。主岛马耳他岛的面积为 246 平方公 over 316 square km in area, the Maltese islands comprise Malta,
里,长 27 公里,最宽处14.5 公里,横穿整个岛屿只需 45 分钟。 Gozo and Comino. The main island, Malta, has an area of 246 square
戈佐岛的面积只有 67 平方公里,呈现给游客和居民的是一派稍 kilometres and is 27 kilometres long and measures 14.5 kilometres
欠发达而具有浓郁乡土气息的居住环境。相比之下,马耳他的面 at its widest point and it takes just 45 minutes to cross the island.
积大约是伦敦的五分之一,人口密度为每平方公里 1120 人,居 Gozo, with an area of just 67 square kilometres, offers visitors and
欧盟国家之首,在世界上位居第七。首都瓦莱塔是该国的行政和 residents a less developed and more rural environment to live in.
商业中心。马耳他所处的时区十分便于同世界各地的商务联络, Comparatively, Malta is around one fifth the size of London and
早于格林威治标准时间一小时意味着其办公时间可以与亚洲的上 the island is the most densely populated country in the European
午、欧洲全天和美国的下午重合。该岛国于 2004 年加入欧盟, Union, and the seventh in the world, with 1,120 people per square
并于 2008 年采用欧元做为其流通货币。 kilometre. The capital city Valletta is both the administrative and
business centre of the country. Malta lies in a convenient time
战略位置 zone for doing business across the world, one hour ahead of GMT,
meaning office hours coincide with Asia in the morning, Europe
马耳他地处欧洲和北非的中间,北距西西里岛 93 公里,南距利 throughout the day and the US in the afternoon. The island joined
比亚 290 公里。座落在地中海中心的这个小岛国凭借其在连接东 the European Union in 2004 and adopted the euro as its currency
西方的主要海运航线上所处的位置而成为一个主要的海运枢纽, in 2008.
为进出地中海东、西两岸港口提供方便。这使得她成为从古罗马
帝国到大英帝国等海上列强竞相争夺之地。 Strategic Location
Religion
The Azure Window, Dwejra, Gozo © Paolo Meitre Liberatini, MTA Education and Literacy
Over the past twenty five years, as the island was transformed into
宗教 a knowledge-based economy, the Maltese government has made
education a major priority. Malta’s educational system, modelled
教堂在马耳他岛上的大多数社区中都扮演着十分活跃的角色, on the British system, is considered to be excellent and offers
这一点反映在岛上能够找到的数量众多的教堂上——总共有 365 universal education, with primary and secondary education being
座,可以在一年当中一天参观一座。将近 98% 的马耳他人是罗 compulsory for all children. The island has a literacy rate of 92.8 per
马天主教徒,而马耳他信奉基督教的时间可以追溯到公元 60 年 cent of the population. The current educational landscape in Malta
圣保罗来岛上传教的时候。其他宗教教派包括犹太教、穆斯林和 is varied with state schools, Catholic Church and international
印度教团体。 schools forming the backbone. In terms of higher education the
country has a university, several vocational colleges and a host of
教育和文化普及 private specialist institutions offering diploma and degree courses
in conjunction with foreign universities and colleges. As a sector
近二十五年来,随着岛国转变为知识型经济体,马耳他政府将教 earmarked for future development, plans are to attract increasing
育当作一项重中之重。以英国教育体制为范本的马耳他教育体制 numbers of foreign students to attend the island’s university,
被认为是非常优秀的,能够提供各种层次的教育,而中小学教 technical and vocational colleges and specialist IT and financial
育是所有少年儿童都必须接受的。岛国的文化普及率是其人口 services institutes, as well as to expand Malta’s importance as an
的 92.8%。目前,马耳他的教育制度有了变化,以国立小学校、 English as a Foreign Language (EFL), or English language learning
天主教堂和国际小学校构成支柱,而在高等教育方面,该国有一 destination. Today the University of Malta hosts more than 10,000
所大学、数所职业学院以及众多私立专科学校,与外国大专院校 students, including close to 1,000 international students from 80
一道提供各种文凭和学位课程。做为一个面向未来发展的领域, countries, including China. Besides the traditional subject areas
教育产业的规划吸引了越来越多的外国学生到马耳他的大学、技 including law and medicine, the University of Malta has a strong
术与职业学院以及信息技术与金融服务专科学校前来学习,并增 presence in economics, business, financial services, law, politics,
强马耳他做为以英语为非母语(EFL)或者英语的学习目的地的 and ICT. The island’s workforce numbers around 162,500, with the
重要性。目前,马耳他大学有一万多名学生,其中近一千名留学 majority working in the services sector.
生来自包括中国在内的 80 个国家。除了法律和医药等传统的学
科领域外,马耳他大学的经济、商务、金融服务、法律、政治和 Health
信息通信技术等专业教育也颇具实力。岛国的劳动力人口数约在
162,500 名左右,其中大多数就业于服务行业。 Malta has a very strong health service, combining universal free
healthcare provided by the state with a system of private hospitals.
医疗保健 Malta’s health service was ranked in the top five health services in
the world in a recent WHO study, a fitting accolade for a country
马耳他拥有一个非常稳固的健康服务体系,由政府提供的各种免 that was known as the ‘Nurse of the Mediterranean’ during the First
费健康服务和私立医院系统组成。在世界卫生组织近期的一项研 World War. The excellent reputation of Malta’s health professionals
究中,马耳他的医疗保健服务业被排在世界医疗保健业的前五 and service have been enhanced by the opening of the island’s state-
名,这是对一个在第一次世界大战中以“地中海护士”著称的国 of-the-art acute hospital, Mater Dei, in 2007, and the island is even
家的恰如其分的褒奖。2007 年,该岛国最先进的急症诊治医院天 better prepared to offer its citizens and guests the highest quality of
主圣母医院(Mater Dei)开业,提高了马耳他的医疗保健专业人 medical care. In addition, surgeons are internationally recognised
员及其服务的卓越声望,并且该国更进一步做好了准备,以便为 as among the best in the world and are UK-trained and English-
其国民和游客提供最优质的医疗服务。此外,马耳他的外科医生 speaking. Malta’s welfare state means that all public health facilities
也是国际公认的世界上最好的,他们在英国接受培训,而且能够 are free of charge. A sector targeted for further development by the
说英语。马耳他的福利保障意味着所有的公共健康设施都是免费 government, significant investment has been made over the years to
的。政府把深入发展确立为医疗保健产业的目标,几年来投入了 attract medical tourism, now a rapidly growing segment of the tourist
大量财力物力,以促进医疗旅游这一目前正在全球飞速增长的旅 industry worldwide. Mater Dei Hospital, which was the largest
游产业项目。天主圣母医院(Mater Dei Hospital)是欧洲最大的 healthcare related infrastructure project in Europe, incorporates all
医疗保健基础设施项目,综合了所有的医学及外科专科,可望确 medical and surgical specialties and is expected to ensure Malta’s
保马耳他做为一流医疗旅游目的地的地位;同时,岛上的私立医 position as a prime health-care destination, while private hospitals
院也拥有稳定的海外患者流入量。 on the island are seeing a steady influx of overseas patients.
18 CountryPr●filerMALTA 2010 country profile
语言 Language
官方语言是马耳他语和英语,90% 的马耳他人完全掌握两种语 The official languages are Maltese and English, with 90 per cent of
言。英语是商业、教育、娱乐及新闻行业的主要用语,马耳他语 Maltese being totally bilingual. English is used predominantly in
则是亲朋好友之间更常用的语言,但大多数人都能轻松地在两种 business, education, entertainment and newspapers, while Maltese
语言之间转换。马耳他语属于闪族语,据信是在阿拉伯人占据该 is more commonly used between family and friends, though
岛时期(公元 870 – 1090 年)发展起来的,至今仍然是唯一用 most people easily switch between the two languages. Maltese is
拉丁字母书写的闪族语言。大多数马耳他人都能熟练使用意大利 a Semitic language believed to have developed during the Arab
语,同时法语和德语也随处可闻。商业信函大多使用英语,这使 occupation of the islands (870 – 1090 AD), and it is still the only
马耳他成为十分引人的经商之地。近几十年来,马耳他已成为英 Semitic language to be written in a Latin script. Most Maltese
语非为母语的外国学生最喜爱的学习地点之一,每年来马耳他学 have a good command of Italian, while French and German are
习英语的留学生超过 5 万人。 also widely spoken. Most business correspondence is in English,
which makes Malta an attractive place to conduct business. Over
气候与地理 the last few decades Malta has also become one of the most popular
destinations for foreigners to study English as a second language
马耳他是一个多丘陵的地中海岛国,气候干燥,有时多风,一年 and over 50,000 international students come to Malta every year to
中约有 300 天是晴朗的天气。夏天气温徘徊在 30 摄氏度左右, learn the language.
冬天则为 15 至 20 摄氏度,马耳他这种和熙温暖的气候被认为是
世界上最好的气候之一。环抱在地中海最清澈、纯净的海水之中 Climate and Geography
的马耳他乡村,修建在任何可利用的耕地上的小块梯田成为其特
色。这些梯田用纯人力垒筑的碎石墙围挡,利用了每一片可以利 A rocky Mediterranean island with a dry and sometimes windy
用的土地,无论其有多小。马耳他的岛屿为丘陵构造,主要由石 climate, Malta enjoys 300 days of sunshine a year. With average
灰岩组成,从东边到东北隆起约 240 米高,而其 252 公里长的海 summer temperatures around 30 C and winter temperatures
岸线蜿蜒曲折,遍布着深水港、海湾、峡湾和岩石嶙峋的海角。 ranging from 15 C to 20 C, Malta’s mild, warm climate is considered
适于耕种的土地约为岛国面积的 38%,因而马耳他的粮食产量只 one of the best in the world. Surrounded by some of the clearest and
能满足其需求量的 20% 左右。虽然在雨量充沛的季节有一些小 cleanest waters in the Mediterranean, the island’s countryside is
河流,但马耳他岛上没有长流河或湖泊,50% 以上的饮用水是由 characterised by the tiny terraced fields carved out of any available
座落在海岸边的海水淡化厂生产的,其余则从天然的地下井水中 agricultural land, supported by laboriously constructed rubble
抽取。 walls, and utilising every available pocket of land, no matter how
small. The Maltese islands are a rocky formation, composed chiefly
自然资源 of limestone, rising from east to northeast to a height of 240 m,
while the 252 kilometre coastline is indented with deep harbours,
除了每年为马耳他吸引大量游客的阳光和海水之外,岛国没有多 bays, creeks, and rocky coves. Some 38 per cent of the island’s area
少自然资源,从地下采掘的特有的金色石灰岩直到不久以前一直 is considered arable land, and Malta only produces around 20 per
是大多数马耳他建筑物的主要建材。尽管沿海地区的古代盐场遗 cent of its food requirements. Although there are some small rivers
迹表明岛国在古时候曾大量出产海盐,如今这早已不再是重要的 at times of high rainfall, there are no permanent rivers or lakes on
生产活动。事实上,马耳他消耗的盐如今大部分都是靠进口。化 Malta, and over 50 per cent of the island’s potable water is produced
石燃料价格上涨所产生的压力和欧盟对发展清洁能源的承诺,促 at desalination plants situated on the coast, with the remainder
使马耳他开始探讨陆上和海上风力发电以及太阳能资源再生系统 being extracted from natural underground wells.
的可行性;同时,在研究表明岛屿周围的海床下极有可能存在石
油和天然气之后,马耳他已开始对其近海的某些区域进行勘探。 Natural Resources
Apart from the sun and the sea that attract the vast majority of
Malta’s tourists every year, the island has few natural resources
beyond the distinctive, golden-hued limestone that is quarried out
of the ground and was, up to recently, the primary material used in
the construction of most buildings in Malta. While in ancient times
the island produced large quantities of salt, as evidenced in the
remains of ancient saltpans in coastal areas around the island, this
is no longer an important activity, and indeed, most salt consumed
in Malta is now imported. Pressures arising from the rising cost
of fossil fuels, as well as EU commitments on clean energies, have
prompted the island to explore the feasibility of wind farms, onshore
or offshore, and solar powered renewable systems. In the meantime,
Malta has also initiated exploration of certain areas off its coastline,
after studies showed a high possibility of finding petroleum and
natural gas beneath the seabed surrounding the island.
Gozo Citadel © MTA
country profile CountryPr●filerMALTA 2010 19
生活方式和文化 History
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做为欧洲理事会、联合国和英联邦成员以及“欧洲-地中海”发 As a member of the Council of Europe, the United Nations and the
展进程的积极参与国,马耳他外交政策的基础是其于 2004 年 5 Commonwealth, and a keen participant in the Euro-Med process,
月 1 日加入欧盟之后的成员国地位。马耳他渴望看到欧盟的共 the cornerstone of Malta’s foreign policy is its membership of the
同外交与安全政策得到进一步强化,支持欧盟的进一步扩大。在 European Union, which it joined on May 1st 2004. Malta is keen
防务问题上,马耳他通常与中立的欧盟成员国伙伴结盟,如爱尔 to see a further strengthening of the EU’s Common Foreign and
兰、瑞典、芬兰和奥地利。岛国与阿拉伯国家有着良好的关系, Security Policy and supports the further enlargement of the EU.
与非洲北部国家的关系尤为密切,而长期以来同中国建立的友谊 On defence matters Malta usually allies itself with its fellow neutral
则可以追溯到岛国独立伊始。马耳他是“一个中国”政策的坚定 EU member states such as Ireland, Sweden, Finland and Austria.
支持者,自 2004 年加入欧盟后,更致力于进一步促进欧盟与中 The island has good relations with the Arab world, particularly the
国关系的发展。马耳他还一直是地中海联盟的支持者,是率先表 countries of North Africa, and has a long-established friendship with
示支持法国关于在 2008 年 7 月成立地中海联盟的正式提议的国 China dating back to the island’s earliest post-Independence days.
家之一,也是地中海议会总部现任东道国。自 1964 年成为联合 A firm supporter of the one-China policy, since EU accession in
国成员以来, 马耳他还积极加入了国际海事组织、国际电信联 2004 Malta has worked to further promote the development of EU-
盟、联合国教科文组织、国际货币基金组织和世界银行。 China relations. Malta has long been an advocate of Mediterranean
unity and was one of the first countries to back France’s official
经济 proposal for the Union of the Mediterranean in July 2008 as well as
the current host to the headquarters of the Parliamentary Assembly
近二十年中,马耳他已转变为以知识型产业为基础、以高学历的 of the Mediterranean. A member of the United Nations since 1964,
专业化劳动力为动力的现代经济体。1964 年从英国治下赢得独立 Malta also participates actively in the International Maritime
后,马耳他政府从八十年代起开始向教育、基础设施和通信系统 Organisation, the International Telecommunications Union,
投入大量资金,使经济由低成本的制造和包价旅游,转向以高附 UNESCO, the International Monetary fund and the World Bank.
加值的产业和服务为重心。2004 年加入欧盟以及 2008 年采用欧
元,又进一步带动了产业结构调整,实现了市场自由化、国有企 Economy
业私营化和政府财政的合并。随后,政府又划定了七个重点发展
的产业:金融服务与支持、国际教育、旅游、先进制造、创新产 Over the last two decades Malta has transformed itself into a modern
业、交通运输、现代物流和生命科学。 economy based on knowledge-industries and powered by a highly
如今,包括金融中介、商业服务、旅游和房地产在内的服务 educated, professional workforce. Winning independence from
行业构成了马耳他经济的最重要支柱,占国内生产总值的 75%, Great Britain in 1964, Malta moved from low-cost manufacturing
而工业和农业分别只占 23% 和 2%。飞机维修、制药、半导体制 and package tourism to a focus on high-value activities and
造和信息技术服务业正在迅速扩张,旅游业依然保持强势发展, services from the late 1980s, when the Maltese government began
占据了国内生产总值近 25% 的份额;而早已占国内生产总值 12% to invest heavily in education, infrastructure and communication
的金融服务业也在快速迎头赶上,不断创造高价值和提供职业岗 systems. European Union accession in 2004 and euro adoption
位。此外,虽然 2009 年因经济衰退导致失业人数有所增加,马 in 2008 brought further restructuring leading to the liberalisation
耳他仍然是欧洲失业率最低的国家之一,其 2010 年1 月统计的失 of markets, privatisation of state-owned companies and the
业率为 7%。 consolidation of government finance. The government then
identified seven key industry sectors for development: financial
services and support; international educational services; tourism;
advanced manufacturing; the creative industries; transportation,
advanced logistics; and life sciences.
Today services, including financial intermediation, business
services, tourism and real estate, form the most important pillar
in the Maltese economy, contributing 75 per cent to GDP, while
industry accounts for 23 per cent and agriculture just two per
cent. Businesses like aircraft maintenance, pharmaceuticals,
semiconductor manufacturing and IT services are expanding fast,
while tourism remains strong, contributing close to 25 per cent
of GDP, but financial services, already accounting for 12 per cent
of GDP, are fast catching up, producing both high value and job
opportunities. And, despite an increase in the number of recession-
driven job losses through 2009, Malta has registered one of Europe’s
lowest rates of unemployment, which stood at 7 per cent in January
2010.
马耳他的主要贸易伙伴有英国、意大利、法国和德国,欧盟国家 Malta’s main trading partners are the UK, Italy, France and Germany,
约占其进口的三分之二和出口的二分之一。进口商品包括矿物燃 with EU countries accounting for some two thirds of imports and
料及油类、机械、半制成品、食品、饮料和烟草,同时马耳他的 half of exports. Imports include mineral fuels and oils, machinery,
主要出口商品有机电、鱼类及甲壳类以及制药产品。受国际贸易 semi-manufactured goods, food, drink and tobacco, while Malta’s
萎缩的影响,2009 年岛国的贸易赤字由 2008 年的 13 亿欧元下降 primary exports are electrical machinery, fish and crustaceans
到 11 亿欧元;出口由 2008 年的 20 亿欧元减少到 15 亿欧元,而 and pharmaceutical products. Impacted by the deceleration in
进口由 2008 年的 33 亿欧元下降至 26 亿欧元。中国也占据了马耳 international trade, in 2009 the island’s trade deficit declined to 1.1
他进口市场的部分份额,2009 年的贸易额达到了 1.168 亿欧元。 billion euro, down from 1.3 billion euro in 2008, exports decreased
马耳他是 2009 年同中国贸易量有所增加的极少数欧元区国家之 from 2 billion euro in 2008 to 1.5 billion euro and imports dropped
一,贸易增长率为 9.7%。 from 3.3 billion euro in 2008 to 2.6 billion euro. China is also
capturing a share of the import market, reaching 116.8 million
经济展望 euro in 2009. Malta was one of the few eurozone countries to have
increased its level of trade, by 9.7 per cent, with China in 2009.
未来几年,马耳他政府经济政策的主要重心是扶持马耳他经济、
吸引新投资和保障就业,同时扭转公共财政恶化状况。本着谨慎 Economic Outlook
乐观的态度展望未来,特别是在主要市场开始复苏扩大之时,马
耳他期望其外商直接投资引入量能恢复经济衰退之前、加入欧盟 Looking ahead, the main focus of the government’s economic
和欧元区之后的上升趋势,同时金融服务业和飞机维修等行业能 policy is to support the Maltese economy, attract new investment
继续保持兴旺。岛国制定的利商性税收制度已被证明对国际商业 and protect jobs while reversing the deterioration in public finances.
界有着强大的吸引力。虽然仍需防范经济衰退的残余影响,马耳 With a cautiously optimistic outlook, particularly as its main
他政府相信其实施的措施是正确的,而且必将成功地使岛国恢复 markets begin to expand in recovery, Malta expects to see Foreign
前几年的经济增长与繁荣。 Direct Investment inflows return to the pre-recession upward trend
that followed EU and eurozone accession, while financial services
商机 and areas such as aircraft maintenance continue to flourish. The
island’s advantageous tax regime has proven a powerful draw to
马耳他进口其所需的大多数商品和产品,为那些寻求将产品销往 international business, and, though still watchful for any residual
岛国的中国企业提供了绝佳的机会,想在拥有 5 亿消费者的欧盟 recessionary effects, the Maltese government believes it has
市场上推出新产品的中国企业,也可以在进入这个更大市场之前 implemented the right measures to successfully return the island to
先把马耳他当作一个试验场。最具开发新业务潜力的领域包括消 the prosperity and growth of previous years.
费品、服务、高技术产业(如计算机设备和数据处理)、金融服
务、环保技术、医疗和电信设备。此外,由于马耳他政府寻求更 Business Opportunities
清洁和可持续的能源,并计划在今后几年内建造一座或更多陆上
或海上风力发电站,可再生能源、太阳能光伏系统和普通能源产 Malta imports most of the goods and products it needs, and
业也正在引起更多的关注。随着岛上国际社区的扩大和对国际品 offers excellent opportunities for Chinese companies looking to
牌需求的增加,食品特许经营和时装零售业也能在马耳他找到拓 sell their products on the island or use Malta as a testing ground
展业务的沃土。 for new products prior to launching on the wider EU market
of 500 million consumers. Areas with most potential for new
business include: consumer goods; services; high-technology
sectors, such as computer equipment and data processing services;
financial services; environmental protection technology; medical
and telecommunications equipment. In addition, renewable
energy sources, photovoltaic systems and the energy sector in
general, are attracting an increasing amount of attention as the
Maltese government seeks cleaner and more sustainable energy
alternatives, with plans to build one or more land-based or offshore
wind farms within the next few years. Food franchises and fashion
retailers are also finding fertile ground for expansion in Malta as
the international community based on the island grows bigger and
demand for international brands rises.
26 CountryPr●filerMALTA 2010 country profile
近二十年来,马耳他依照成为地中海地区杰出的领先商业中心的 Over the last two decades, the island has transformed itself from
宏伟蓝图,已经由一个低成本的制造国转变成为有高附加值的知 a low-cost manufacturing location to a value-added, knowledge-
识型经济体。为了实现最终目标,马耳他政府划定了数个目标产 based economy with ambitions to become a leading centre of
业。目前,在马耳他设立企业成功几率更高的是软件开发公司、 excellence in the Mediterranean region. To that end the Maltese
金融服务公司、网络游戏运营公司、航空企业、制药公司或者 government has identified several target sectors. Companies
高附加值的电子元件制造厂,以及科研开发公司,尤其是属于医 setting up in Malta today are more likely to be software developers,
疗、生物技术和制药行业的企业。 financial services companies, iGaming operators, aviation firms,
即使在全球经济衰退的情况下,马耳他仍成功地保持了外 pharmaceutical companies or manufacturers of high-value
商直接投资的稳定流入。在联合国贸发组织的 2008 年世界投资 electronic components and R&D, particularly in the medical, bio-
报告中,马耳他的对内投资实绩位居全球第四,外国企业 2008 tech and pharmaceutical industries.
年在马耳他的投资总额达 61 亿欧元,几乎相当于国内生产总值 Malta has been successful in sustaining steady inflows of foreign
的 110%。2008 年的资金流入为 6.46 亿欧元,这一实绩同整个 direct investment, despite the global decline. Ranked in fourth place
欧盟的结果相比颇为引人注目。2010 年年初公布的统计数字表 globally for inward investment performance in UNCTAD’s World
明,2009 年前三个季度的投资流入由去年同期的 3.467 亿欧元增 Investment Report 2008, the total stock of foreign investment into
加到了 4.568 亿欧元。马耳他的高技能和高学历的劳动力、有利 Malta in 2008 stood at 6.1 billion euro, equivalent to almost 110 per
的商业基础设施以及较低的工资水平和业务成本,加上政府实施 cent of GDP. The inward flow in 2008 was 646 million euro, a stellar
的稳定、利商、亲投资的政策,为岛国赢得了大量投资,丝毫未 performance when compared with results across the EU. Figures
受国际不利状况的影响。 released in early 2010 reported investment inflows of 456.8 million
euro in the first three quarters of 2009, up from 346.7 million euro
知识产业 in the same period in 2008. Malta’s highly skilled, well-educated
workforce, its advantageous business infrastructure and relatively
过去二十年来,马耳他为了搭建最先进的信息技术及电信框架而 low salary levels and business costs coupled with the government’s
在基础设施和劳动力的高等教育方面投入了大量资金。这些努力 consistent, pro-investment and business-friendly policies have
以及针对金融服务和远程游戏等领域的一整套与欧盟协调一致的 helped the island win significant investment despite international
最新立法和法规,使岛国成功地转型为目前在本地区最具吸引力 conditions.
的知识型投资地点之一。马耳他还在国际上成功地推销自己,
凡涉足金融服务、生命科学、汽车、电影、海洋开发活动、联络 Knowledge Industries
中心、航空维修、电子商务、网络游戏、后勤服务、信息技术和
软件开发等领域的企业,均可把马耳他当作理想的投资地点。实 Over the last two decades Malta has invested heavily in
际上,一些投资项目,如将由迪拜 Tecom Investments 投资集团 infrastructure and higher education for its workforce in order to
承建、投资额为 3 亿美元的信息技术村 SmartCity 以及汉莎技术 create a state-of-the-art IT and telecommunications framework.
公司(Lufthansa Technik)投资 6000 万欧元兴建的新的飞机维修 These efforts, combined with the formulation of leading edge, EU-
厂,正在构成马耳他产业景观的新面貌。 harmonised legislation and regulation in areas such as financial
外国投资者在马耳他建立企业时将会得到大力支持。要 services and remote gaming, have succeeded in transforming the
在岛上注册公司的个人或企业只需联系马耳他企业局(Malta island into one of the most attractive knowledge-based investment
Enterprise)一个部门,企业局负责落实各项鼓励政策并提供全国 locations in the region today and Malta is successfully marketing
各个工业园区内的设施。此外,还有一个投资 2000 万欧元的生 itself internationally as the ideal location for companies involved
物科技园(或称生命科学中心)已在规划之中,预计于 2013 年 in financial services, life sciences , automotive, film, maritime
建成。该计划可望进一步刺激这一专业领域的发展,并继续提高 activities, contact centres, aviation services, e-business, iGaming,
马耳他对所有各个行业外国投资者的非凡吸引力。 back office services, IT and software activities. Indeed, investments
such as SmartCity, a US$300 million IT village being built by
Dubai’s Tecom Investments and Lufthansa Technik’s 60 million
euro new aircraft maintenance facility are what constitute the new
face of Malta’s industrial landscape.
Foreign investors coming to Malta are offered significant
support in setting up operations on the island. Malta Enterprise
is the single point of contact for people or companies setting up
operations on the island, running the various incentive schemes
and supplying industrial property within a series of industrial
estates located around the country. In addition, a new 20 million
euro bio-technology park, or Life Science Centre, is planned and
scheduled for completion in 2013. This initiative is expected to
add impetus to this specialist industry segment, and is expected to
continue to enhance the island’s already compelling attractiveness
to international investors across all sectors.
Lufthansa Technik Malta © Chris Sant Fournier
country profile CountryPr●filerMALTA 2010 27
Competitive
EU
tax –friendly Malta
MALTATHE
GATEWAY
TO THE
T / +356 2010 7000
malta@verdungroup.com
www.verdungroup.com
马耳他拥有强大的银行、保险、投资和财富管理部门,所有部门 Malta has strong banking, insurance, investment funds and wealth
都得到了广受称赞、与欧盟一致的立法和法规的支持。马耳他在 management sectors, all of which are underpinned by universally-
国际上的声望日隆应归功于行业监管机构——马耳他金融服务局 praised, EU-compliant legislation and regulation. Contributing to
(Malta Financial Services Authority,MFSA)。虽然有严格的循规 Malta’s growing international reputation is the industry regulator,
要求,当可以提交定制的解决方案时,马耳他金融局仍能为客户 the Malta Financial Services Authority (MFSA). While demanding
提供非标准化的方案,而马耳他最为人称道的优势则是其监管机 in its compliance requirements, the MFSA nonetheless offers
构的灵活性和便民性,以及本国训练有素、经验丰富的法律和专 a non-standardised approach to dealing with its clients where
业服务人才库。 custom-made solutions can be delivered, and among Malta’s most
appreciated advantages is the flexibility and accessibility of the
欧盟利益 regulator, as well as the country’s pool of highly trained, experienced
legal and professional services providers.
加入欧盟和采用欧元对马耳他产生了积极的影响作用,使这个金
融中心享有了更高的信用并能够为进入整个欧洲市场提供直接入 EU Benefits
场券,确保了岛国在国际金融业处于显赫地位。马耳他的优势包
括:可利用的能力、即时高效的管理流程以及有效且具竞争力的 The impact of joining the EU and adopting the euro has been very
企业税率。 positive for Malta; the financial centre enjoys greater credibility and
is able to offer direct writing and passporting rights to the entire
最高标准 European market, ensuring the island’s prominent placement on
the radar of the international finance industry. Malta’s advantages
马耳他位处地中海中心,连接世界各地,直通欧洲、北非和中东 include available capacity, a prompt and efficient regulatory process
市场,是一个能提供最高标准的服务、安全与信托而又相对低成 and an effective and a competitive corporate tax rate.
本的基地。岛国传递给金融服务界的信息简单、直接——监管体
系世界一流,成本相对低廉,并且,马耳他政府和业界承诺推动 Highest Standards
马耳他跻身欧洲与地中海地区一流的金融服务中心之列。
A Mediterranean hub with global connections and direct access
to European, North African and Middle Eastern markets, Malta
remains a relatively low-cost base offering the highest standards
of service, security and trust. The island’s message to the financial
services world is simple and straightforward: the regulatory
system is world class, costs are comparatively low and the Maltese
government and the industry are committed to putting Malta on
the map as the foremost centre for international financial services
in the Euro-Med region.
30 CountryPr●filerMALTA 2010 country profile
银行业 Banking
马耳他在世界经济论坛“2009-2020 年度竞争力指数”世界最安 Ranked 13th soundest in the world in the World Economic
全国家排名中居第 13 位,其银行系统也因在此次国际金融危机 Forum’s Competitiveness Index 2009-2010, Malta’s banking system
中表现出的弹性应变能力而赢得了国际美誉。由于采取保守的 won international acclaim for its resilience during the international
银行业务原则,马耳他的银行业以慎重的方法维持了良性的资产 financial crisis. Operating on conservative banking principles,
负债表和稳定的资本总额,从而免于遭受这场危机的最不利的 Maltese banks’ prudent approach to maintaining a healthy balance
影响。目前,在马耳他注册的国内和国际银行约有 25 家,截至 sheet and robust capitalisation meant they were spared the worst
2009 年 12 月的总资产为 410 亿欧元。 effects of the crisis. There are some 25 domestic and international
占据马耳他国内市场优势的是汇丰银行和本土的瓦莱塔银行 banks now registered in Malta, with total assets of 41 billion euro
(Bank of Valletta),这两家银行共控制了 80% 的市场份额;还 as of December 2009.
有其他六家规模较小的银行在这一市场竞争,其中包括班尼弗银 The domestic market is dominated by HSBC and home-grown
行。做为岛国最稳健的行业之一,马耳他的银行业为其客户提供 Bank of Valletta, which control a combined 80 per cent market
全套个人、商业和贸易服务,服务种类涵盖商业银行业务、财富 share; six other smaller banks compete in the market, including
管理、个人银行业务、信托业务、投资银行业务、资金运营、银 Banif Bank. One of the most robust sectors on the island, Malta’s
团贷款和贸易融资。 banking network provides a full range of personal, commercial and
做为地中海地区的国际银行中心和金融中心,马耳他已经 trade services to its clients, including commercial banking, wealth
吸引了数个在机构融资方面久负盛名的机构在马耳他开展业务 management, private banking, trust business, investment banking,
和利用马耳他的战略地位当跳板,以便未来向欧洲、非洲和中 treasury operations, syndicated loans and trade finance.
东发展。这些机构来自约 15 个国家,其中包括澳大利亚、奥地 As an international banking centre and finance hub in the
利、德国、比利时、希腊、葡萄牙、土耳其、塞浦路斯、意大 Mediterranean region, Malta has attracted some of the most highly
利、科威特、沙特阿拉伯和英国,以及新近到来的德国巨头德 respected names in institutional finance to establish operations in
意志银行。其他在马耳他开展业务的一流银行集团包括德国的大 Malta and use the island’s strategic location as a springboard for
众银行(Volksbank)、奥地利 BAWAG 银行、德国的储蓄银行 future development into Europe, Africa and the Middle East. These
(Sparkasse)、希腊的国民银行(National Bank of Greece)、富通 include institutions from some 15 countries including Australia,
银行(Fortis Bank)、奥地利 Raiffeisen 银行、沙特 Saadgroup 银 Austria, Germany, Belgium, Greece, Portugal, Turkey, Cyprus,
行、土耳其的担保银行(Turkiye Garanti Bankasi)、澳大利亚联 Italy, Kuwait, Saudi Arabia and the UK, with the most recent arrival
邦银行(CommBank)、土耳其 Akbank 银行以及马耳他 FIMBank being the German giant, Deutsche Bank. Other leading banking
银行。在这个有着极具吸引力的财政制度和低运营成本、法规与 groups present include Volksbank, BAWAG, Sparkasse, National
欧盟一致但又机动灵活的岛国居地,马耳他的欧盟及欧元区成员 Bank of Greece, Fortis Bank, Raiffeisen, Saadgroup Bank, Turkiye
国地位将为您提供进入欧洲和北非市场的直接路径。 Garanti Bankasi, CommBank, Akbank and FIMBank. Attracted by
the island’s fiscal regime and low operating costs in an EU compliant
yet flexible domicile, the island’s EU and eurozone member status
offers direct access to European and North African markets.
基金 Funds
Transport
税收 Taxation
Social Security
马耳他的财政年度采用日历年。每个评估年度,公司必须在年末 The fiscal year in Malta is the calendar year. Each year of assessment
提交纳税申报单,申报上一年度的收入。纳税申报单必须附带审 a company has to file a tax return declaring its income for the
计师的证明。公司利润在评估年度之前一个会计年度的基础上进 year ended during the previous calendar year. This return has to
行评估。公司需在会计期间,每四个月分三笔提前支付税款,而 be accompanied by an auditor’s certificate. Corporate profits are
且通常必须在会计期结束后的九个月内提交纳税申报单。最后一 assessed on the basis of the accounting year immediately preceding
笔税款将在提交纳税申报单的当天缴纳。 the year of assessment. Companies make three advance payments
of tax at four monthly intervals during the accounting period, and
个人所得税 must typically file a tax return within nine months from the end of
the accounting period. A final tax payment is due by the date the
定居或居住在马耳他的人需按照其所有收入纳税。马耳他普通居 tax return is submitted.
民意味着每年必须在马耳他居住至少6个月。所得税按照累进制
计算,最高税率为35%。希望将其缴税居住状态迁至马耳他的外 Personal tax
国居民可以享受更为优惠的税率。永久居民是指满足高净资产要
求的非马耳他公民且满足进一步的条件。他们将按照汇入马耳他 People who are domiciled or ordinarily resident in Malta are taxed
的收入(而非资本)的15%的单一税率缴纳所得税。这些居民的 on their global income. An ordinary resident is usually taken to
最低纳税负担,在免除双重所得税之后,每个评估年度为4139欧 mean someone who lives on the island for six months or more
元。并非在马耳他获得的外来收入无需缴税。马耳他政府近期宣 every year. Tax is charged at progressive rates up to a maximum
布从事专业岗位的外国公民可以享受15%的单一所得税税率。这 rate of 35 per cent. There is a favourable residency scheme for those
项即将推出的措施旨在让马耳他公司更加方便地吸引外国专家来 individuals seeking to move their tax residency status to Malta.
这里短期工作。 Permanent residents are persons who satisfy certain high net worth
requirements, are not citizens of Malta and satisfy further criteria.
避免双重征税协议 They are taxed at a flat rate of 15 per cent on income remitted into
the country (not on capital) the minimum tax liability for these
马耳他同世界各国建立了极为广泛的避免双重征税协议(DTA) residents, after double tax relief, is 4,193 euro for each year of
网络。作为国际商业中心,马耳他充分意识到为投资者提供最好 assessment. No tax is chargeable on foreign source income that is
的财政环境具有极为重要的意义,包括确保跨国业务活动不会被 not received in Malta. A recent government announcement stated
双重征税。马耳他拥有55项DTA协议,此外还有八项协议已经签 that foreign workers engaged in specialised jobs will be able to
订但仍在等待批准。其中四项协议为原有协议的更新版本。此 benefit from a 15 per cent flat tax on income. The measure, which
外,马耳他政府还在积极商谈新的协议,同时继续致力于更新原 will be introduced shortly, is intended to make it more attractive for
有协议,令马耳他成为进行投资活动的最佳基地。1972年,中国 companies to engage experts on a temporary basis.
成为最早一批与马耳他签订DTA协议的国家之一;这意味着中国
是马耳他最早希望建立商业关系的国家之一。这项DTA协议即将 Double Taxation Agreements
于2010年5月更新,与此同时,马耳他还在同香港和上海商谈签
订DTA协议。 Malta has established a wide network of double taxation agreements
(DTAs) with countries across the world. As an international business
centre the country recognises the importance of offering investors
the best possible fiscal environment, including ensuring that cross-
border businesses are not exposed to double taxation. Malta has
55 operational DTAs, with a further eight signed but still awaiting
ratification. Four of these are updates to existing agreements. In
addition, the government is actively negotiating new ones, as well
as continuously updating existing agreements, making Malta an
excellent base from which to structure investments. Malta signed
one of its first DTAs with the People’s Republic of China in 1972;
meaning that China was one of the first countries Malta looked to
create business ties with. This DTA is due to be updated in May
2010 and in the meantime, Malta has also opened negotiations on
DTAs with Hong Kong and Shanghai.
country profile CountryPr●filerMALTA 2010 47
劳动力和劳资关系
勤奋、热情、善于学习,正是这些品质令马耳他人成为这个国
家最大的优势和最重要的资产。大多数马耳他人都受过良好的
教育,至少掌握三门语言,即马耳他语、英语以及意大利语或
法语。马耳他人的突出素质、灵活头脑以及职业道德将继续吸引
国际知名企业来到马耳他。这里拥有英联邦国家中(英国除外)
历史最为悠久的大学,并且历来以学术上的精益求精和不断钻研
为传统。约有60%的学生(18-24岁)继续接受服务行业方面的培
训。薪酬成本相比欧洲的其他国家极具优势。马耳他拥有两大工
会组织,此外还有大量规模较小的行业性质的工会。马耳他的劳
资双方关系良好,很少出现罢工和停工。
专业支持服务
马耳他拥有强大的专业支持基础设施,岛上的服务提供商在打造
定制解决方案和提供创新方法方面正迅速创造良好纪录。大多数
国际知名的会计师和审计公司,包括四大会计师事务所,均在马 Workforce and Labour relations
耳他设有分公司,此外马耳他最著名的几家法律公司则与享有国
际声誉的法律事务所有着良好的合作关系。 Diligent, enthusiastic and quick to learn, the Maltese workforce
is the island’s greatest strength and most valuable asset. Highly
办公物业 educated, most Maltese speak at least three languages; Maltese,
English and Italian or French. The exceptional quality, flexibility and
公司企业寻找办公地点时,拥有各式各样的选择。从著名历史时 work ethic of the Maltese are what continue to attract international
期的古宅到位于商务中心的现代化办公室,马耳他拥有各种极 companies to the country. Malta boasts the oldest university in the
具吸引力和多元特点的商业房产可供选择。修缮一新的17世纪仓 Commonwealth outside the UK and has a tradition of academic
库、现代化的办公大楼,或者只是一套改造的公寓,外国公司均 excellence and research. Some 60 per cent of students (18-24
可使用这些房产在马耳他开设商店。马耳他房地产业目前的趋 year olds) continue in education to tertiary level. Compensation
势是大型综合性开发项目,以便建设生态社区——办公大楼与居 costs are very competitive in comparison with the rest of Europe.
住小区、商业街以及娱乐设施比邻而居。这些开发项目通常为高 Two major trade unions dominate the Maltese union landscape,
档豪华物业,可以提供极大的便利,尤其是对于新到马耳他的企 alongside a number of smaller sector-specific unions. The island
业。 enjoys good industrial relations with strikes and work stoppages
being very rare.
Office Property
KEY CONTACTS
重要联系方式
AIR MALTA PLC Head Office, Luqa LQA 9020 - Malta Apex Fund Services 6th Floor Airways House, Gaiety Lane,
Sonny Portelli, Chairman T: (+356) 2299 9000 • F: (+356) 2167 3241 (Malta) Ltd Sliema SLM 1549 - Malta
Contact Person: Mr Brian Bartolo - General Anthony O’ Driscoll, T: (+356) 2131 1330 • F: (+356) 7981 8867
Manager Marketing and Product Managing Director Contact Person: Anthony O’ Driscoll - Managing Director
E: airmalta@airmalta.com E: anthony@apexfunds.com.mt
W: www.airmalta.com W: www.apexfundserivces.com
Banif Bank 203, Level 2, Rue D’Argens, Gzira, GZR 1368 - Malta Camilleri Preziosi Level 3, Valletta Buildings,
(Malta) plc T: (+356) 2260 1000 • F: (+356) 2131 2000 Louis de Gabriele, South Street, Valletta VLT 1103 - Malta
Joaquim F. Silva Pinto, CEO Contact Person: Charles Mizzi – Head of Unit, Managing Partner T: (+356) 2123 8989 • F: (+356) 2122 3048
Image & Communications Contact Person: Dr Louis de Gabriele - Managing Partner
E: customercare@banif.com.mt E: info@camilleripreziosi.com
W: www.banif.com.mt W: www.camilleripreziosi.com
Carmelo Nineteen Twenty Three, Valletta Road, CSB GROUP The Penthouse, Tower Business Centre,
Caruana Co. Ltd Marsa MRS 3000 - Malta Michael J Zammit, Tower Street, Swatar BKR 3013 - Malta
Beppe Hili, T: (+356) 2568 1555 • F: (+356) 2568 1666 Group CEO T: (+356) 2557 2557 • F: (+356) 2557 2558
Chairman and CEO Contact Person: Mr. Dirk Hili - Contact Person: Michael J Zammit - Group CEO
Business Development Director E: info@csbgroup.com
E: dhili@ccship.com • W: www.ccship.com W: www.csbgroup.com
Deloitte Deloitte Place, Mriehel Bypass, Mriehel BKR3000 - Malta Pieris M. Markou EMD Vaults 13 – Building,
STADYL 15, Valletta Waterfront
Corner FRN-1913 - Malta
Th. Dervis
Andrew Manduca, T: (+356) 2343 2000 • F: (+356) 2131 8196 Dr Tonio Ellul,
Partner Partner
- Head of T: (+356)
Florinis2203 0000
Street, • F: (+356)
CY-1065 2123Cyprus
Nicosia, 7277
Chairman Contact Person: Nick Captur - China Services Group Tax Services Contact Person:
T: (+357) Dr Tonio
22 360 300 • F:Ellul - Partner
(+357) 22 360 400
E: ncaptur@deloitte.com.mt E: legal@emd.com.mt
Contact Person: Pieris M. Markou - Partner
W: www.deloitte.com/mt W: E:
www.emd.com.mt
pmarkou@deloitte.com
W: www.deloitte.com/cy
54 CountryPr●filerMALTA 2010 key contacts
Fenech & Fenech 198, Old Bakery Street, Valletta VLT1145 - Malta Fenlex Group 85, St. John Street, Valletta VLT 1165 - Malta
Advocates T: (+356) 2124 1232 • F: (+356) 2599 0644 Karl Diacono, T: (+356) 2124 1817 • F: (+356) 2599 9640
Dr. Ann Fenech, Contact Person: Dr. Ann Fenech - Managing Partner Managing Director Contact Person: Karl Diacono - Managing Director
Managing Partner E: info@fenechlaw.com E: Karl.Diacono@fenlex.com
W: www.fenechlaw.com W: www.fenlex.com
FIMBANK p.l.c. Level 7, Plaza Commercial Centre FinanceMalta Garrison Chapel, Castille Place, Valletta, VLT1063 - Malta
Margrith Lütschg- Bisazza Street, Sliema SLM 1680 - Malta Kenneth Farrugia, T: (+356) 2122 4525 • F: (+356) 2144 9212
Emmenegger, T: (+356) 2132 2100 • F: (+356) 2132 2122 Chairman Contact Person: Dr Bernice Buttigieg
President Contact Person: Jason Zammit - Global - Head of Administration
Head of Public & Media Relations E: bernice.buttigieg@financemalta.org
E: info@fimbank.com • W: www.fimbank.com W: www.financemalta.org
HSBC Bank (Malta) Business Banking Centre, Mill Street HSBC Global Asset HSBC Operation Centre, Mill Street,
plc – Premier Qormi QRM 3101 - Malta Management Qormi QRM 3101 - Malta
Gregory Inglott, Head of T: (+356) 2380 2931 • F: (+356) 2380 2219 (Malta) Limited T: (+356) 2380 2380 • F: (+356) 2380 5191
Premier Proposition Contact Person: Gregory Inglott, Reuben Fenech, Contact Person: Victor Pace -
Head of Premier Proposition Managing Director Business Development Manager
E: gregoryinglott@hsbc.com • W: www.hsbc.com E: victorpace@hsbc.com • W: www.hsbc.com
HSBC Insurance 80 Mill Street, Qormi QRM 3101 - Malta HSBC Bank Malta plc Business Banking Centre, Mill Street QRM 3101, Qormi
Management T: (+356) 2380 8651 • F: (+356) 2380 8640 Charles Cini, Senior T: (+356) 2380 2678 • F: (+356) 2380 2676
(Malta) Limited Contact Person: Ray Schembri - Managing Director International Banking Contact Person: Charles Cini,
Ray Schembri. E: rayschembri@hsbc.com Manager Senior International Banking Manager
Managing Director W: www.hsbc.com E: charlescini@hsbc.com
W: www.hsbc.com
key contacts CountryPr●filerMALTA 2010 55
HSBCM.
Pieris Securities
Markou 116STADYL
Archbishop Street,
Building, Valletta
Corner Th. VLT 1444
Dervis - - Malta KPMG Portico Building, Marina Street, Pieta’ PTA 9044 - Malta
Partner(Malta)
Services - Head of T: (+356)
Florinis2597 5100
Street, • F: (+356)
CY-1065 2597Cyprus
Nicosia, 5190 Joseph C Schembri, T: (+356) 2563 1000 • F: (+356) 2566 1000
TaxLimited
Services Contact Person:
T: (+357) Charles
22 360 300 •Azzopardi,
F: (+357) 22Managing
360 400 Director Senior Partner Contact Person: Joseph C Schembri - Senior Partner
Charles Azzopardi, E: charlesazzopardi@hsbc.com
Contact Person: Pieris M. Markou - Partner E: kpmg@kpmg.com.mt
Managing Director W: E:
www.hsbc.com
pmarkou@deloitte.com W: www.kpmg.com.mt
W: www.deloitte.com/cy
Malta Tourism 280, Auberge d’Italie, Merchants Street, MALTA FINANCIAL Notabile Road, Attard BKR 14 - Malta
Authority Valletta VLT 1170 - Malta • T: (+356) 2122 4444 SERVICES AUTHORITY T: (+356) 2144 1155 • F: (+356) 2144 1189
Louis. A. Farrugia, Contact Person: Mr Kevin Drake - Joe Bannister, Contact Person: Mr Michael Xuereb -
Chairman Director Communications and PR Chairman Director Business Development
E: Kevin.drake@visitmalta.com E: communications@mfsa.com.mt
W: www.visitmalta.com, www.mta.com.mt W: www.mfsa.com.mt
Palmali
Shipmanagement
Ltd
MSS International Regent House, 52, Fifth Floor, Bisazza Street, PALMALI Villa Aurora, 14-16, Princess Elizabeth Street,
Services Sliema SLM 1641 - Malta SHIPMANAGEMENT LTD Ta’ Xbiex XBX 1102 - Malta
Michael Scerri, CEO T: (+356) 2134 1857 • F: (+356) 2133 6296 Nigar Aliyeva, T: (+356) 2138 8344/5/6 • F (+356) 2138 8347
Contact Person: Ms. Alida Mizzi Director Contact Person: Nigar Aliyeva - Director
E: alida.mizzi@mss.com.mt E: secretary@palmalimalta.com
W: www.mss.com.mt W: palmali.com.tr
56 CountryPr●filerMALTA 2010 key contacts
TRANSPORT MALTA Malta Transport Centre, Marsa MRS 1917 Malta Verdun Corporate Suite 8 / Level 4, The Commercial Centre,
Stanley Portelli, CEO T: (+356) 2122 2203 • F: (+356) 2125 0365 Services Limited Bisazza Street, Sliema, SLM 1640 - Malta
Contact Person: Charles Axisa - Mr Lars Christian T: (+356) 2010 7000 • F: (+356) 2010 4010
Marketing & Communications Manager Beitnes, CEO Contact Person: Mr Patrick Richter - Head of Sales and
E: info.tm@transport.gov.mt Business Development
W: www.transport.gov.mt E: malta@verdungroup.com • W: www.verdungroup.com
Truly Mediterranean
纯正的地中海风情
www.visitmalta.com
© 2010 KPMG, a Maltese civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative
(“KPMG International”), a Swiss entity. All rights reserved.
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