金三角经济特区投资指南
An Investor’s Guide to the Golden Triangle Special Economic Zone
一、 老挝概况Overview of Laos
老挝是中南半岛唯一的内陆国家，北邻中国，南接柬埔寨，东接越南，西北达缅甸，西南毗连泰国，国土面积23.68万平方公里，人口总数649万（2015年），首都为万象。老挝地势北高南低，西北向东南倾斜，80%为山地和高原，且多被森林覆盖，全国约有20多条流程200公里以上的河流，其中最大的是“黄金水道”湄公河，流经西部约1900公里。气候属热带、亚热带季风气候，每年5月～10月为雨季，11月至次年４月为旱季，年平均气温约26℃，年降水量1250毫米～3750毫米。
Laos is the only landlocked country on the Indochina Peninsula, bordered by China on the north, Vietnam on the east, Cambodia on the south, Myanmar on the northwest, and Thailand on the southwest, with an area of 236,800 square kilometers, a population of 6.49 million（2015）, and Vientiane as the capital city. Geographically, the elevation drops from northwest to southeast, with 80% of the territory being mountains and plateaus covered by vegetation. There are about 20 rivers that run over 200 kilometers, the longest being the Mekong River, the “Golden Waterway”, which cuts through the west of the country running approximately 1,900 kilometers. The country features a tropical/subtropical monsoon climate, with a rainy season from May to October and the rest of the year being dry. The annual average temperature is about 26℃ and annual precipitation is 1,250mm to 3,750mm.
老挝有49个民族，通用老挝语，国民多信奉南传上座部佛教，忌讳亵渎圣佛，人们不能对佛像随意评论，不能用手触摸佛像，更不能用身体的任何部位接触佛像。人们认为人的头部是最神圣的身体部位，任何人都不能随意触摸，即使是在平辈人之间也不能，对小孩也不能为了表示喜爱而摸其头顶；脚是身体最下面的部位，决不能用脚对着人，不可以用脚开门或移动物体，在僧侣或客人面前，两腿交叉而坐是不礼貌的行为。日常生活中，老挝人与客人见面时，一般都是施合十礼，行礼时，问候“撒拜迪”（你好）。
The 49 ethnic groups share the language of Lao, and the majority of people share the religion of Theravada Buddhism. It is considered blasphemy against the Buddha to comment on, or to touch with any part of the body Buddhist statues. The head is believed to be the most sacred part of the human body and hence shall not be touched by others, even the head of a child. The feet, on the other hand, are the least sacred part of the human body and shall not be pointed towards others, or used to open doors or move objects. It is rude to sit with legs crossed in front of monks or guests. Laotians greet guests with the namaste and the word “Sabaidee” (How are you).
老挝最隆重的节日是泼水节，也称宋干节，是老挝传统的佛历新年，在每年4月13日至15日左右三天。节日期间，老挝民众必须参加拜佛、浴佛、泼水、拴线、布施、堆沙、放生等仪式，同时在家里、在大街上相互泼水表达祝福，寓意让纯洁的水洗刷掉过去的疾病、灾祸，祈求来年雨水充沛，五谷丰登，迎接美好的新年。
The most important festival, the Water-Sprinkling Festival (or Songkran Festival) is the Buddhist New Year’s Festival. It’s usually from April 13 to 15 each year on the Solar Calendar during which time the Laotians go to the temples to worship the Buddha, pour water over the Buddhist statues to symbolize purification, and perform various other ceremonies such as splashing, tying strings on wrists, making donations to temples, building pagodas with sand, and freeing captive animals. They also pour water on one another at home or in the streets to symbolize cleansing them of disease and misfortune with pure water, as well as to pray for abundant rainwater and good harvest, and then welcome the New Year coming.
二、 特区简介Introduction of the GTSEZ
老挝金三角经济特区（以下简称特区）位于老挝波乔省西北部，地处老挝、泰国、缅甸三国交界处，东依金龙山,西南毗临泰国清莱府，西北与缅甸大其力隔湄公河相望，地理位置特殊，区位优势明显。2007年老挝中央政府与金木棉国际（香港）有限公司签订开发合同，共同规划建设“金三角东盟经济旅游区”。2010年，在老挝革新开放政策的推动下，时任老挝总理波松·布帕万签署了《关于在老挝人民民主共和国波乔省敦蓬县设立金三角经济特区的活动和管理的第 090 号总理政令》，正式批准成立国家级的金三角经济特区，首期期限99 年，同时根据“小政府、大社会”的机制设立金三角经济特区管理委员会，并授权其实行对金三角经济特区自主的经济开发权和行政管理权。
金三角经济特区总开发面积为100平方公里，其中包含核心发展区30平方公里和自然森林保护区70平方公里。
Golden Triangle Special Economic Zone (GTSEZ) located in the northwest of the Bokeo Province at the junction of Laos, Thailand and Myanmar, with Jin Long Shan on the east, Chiang Rai (Thailand) on the southwest, Tachileik (Myanmar) on the northwest across the Mekong River, the GTSEZ is at great geo-advantage. In 2007, the Lao government signed a contract with Kings Romans International (Hongkong) Co., Limited to jointly develop the “ASEAN Economic and Tourism Areas” at Golden Triangle. In 2010, Prime Minister Mr. Bouasone Bouphavanh signed Prime Minister Decree No. 090 to establish the GTSEZ’s activities and management in Tonpheung District, Bokeo Province, signifying the start of the 99-year first phase of the GTSEZ development. At the same time, guided by the “Smaller Administration Unit-Wider Society” principle, the GTSEZ Administration Board was formed and commissioned with the rights of the economic development and public administration of the GTSEZ.
GTSEZ covers an area of 100 square kilometers, with 30 square kilometers of development zone and 70 square kilometers of natural forest conservation zone.
三、 投资基础设施建设，打造投资平台Investment in Infrastructure
特区从零起步，招商引资，通过近10年的开发建设，投资近9亿美金，新建各项基础设施，包括城市公路网、湄公河护堤、客运码头、综合市场、水系景观带、自来水供应系统、电力供应系统、电信互联网系统、居民新村、初级医疗卫生保障体系等；新建老中友谊街、唐人街、沿江特色餐饮街、星级酒店、快捷酒店等多项旅游娱乐配套项目，不仅为特区打造优质的投资平台，大力发展旅游业奠定了坚实的基础，而且有效地带动了周边地区经济发展，解决部分当地百姓的就业问题，推动了老挝波乔省以及大金三角区域所辐射的泰国、缅甸地区经济、文化、旅游的蓬勃发展。
Over the past decade, about 900 million US Dollars has been invested in the infrastructure projects within the GTSEZ such as urban public road network, the Mekong River embankment, passenger transport wharfs, shopping complexes, waterside landscape, tap water system, power supply system, telecommunication network, residential villages and primary health care system, as well as tourist supporting projects such as the Lao-China Friendship Street, Chinatown, riverside restaurant row, star hotels, economic hotels. These projects made the GTSEZ a high quality investment platform, formed a solid foundation for local tourist industry, boosted economy in surrounding areas, created employment opportunities for local residents, as well as advanced economic, cultural and tourist development in the Great Golden Triangle region extended to Thailand and Myanmar.
四、 特区行政管理Administrative Management of the GTSEZ
金三角经济特区管理委员会是特区的行政管理机构，承担对区内经济、文化和社会管理的职能。特区管委会由1名主席、2名副主席和4名委员组成，下设国防公安委员会、审计监察委员会、仲裁协调委员会3大功能委员会，及办公厅、财政税务厅、经济发展厅、规划建设厅、社会文化厅5大一级管理职能部门和一站式服务中心。其中一站式服务中心代表特区管委会集中、统一对外受理各类证照申办事宜，为区内居民、投资商和企业提供便捷、高效的审批服务。
As the governing administration, the GTSEZ Administration Board oversees the economic, cultural and social management of the GTSEZ. The Administration Board consists of the Chairperson, two Vice Chairpersons and 4 committee members. It interposes 3 function committees including National Defense and Public Security Committee, Audit Committee and Arbitration Committee, 5 function management offices including General Office, Office of Finance, Office of Economic Development, Office of Planning and Construction, Office of Society and Culture, and the One-Stop Service Office. The One-Stop Service Office representative that the Administration Board centralized and unified to processes applications for credentials and licenses, servicing for local resident investors and company with convenience and efficiency.
一、 特区发展定位Development Orientation of the GTSEZ
金三角经济特区自成立之初即确立了“旅游立区”的发展战略，在维护和发扬东南亚特色文化的同时，充分挖掘历史文化资源，利用自然资源和周边旅游资源，通过继续完善城市基础设施建设，并大力发展生态旅游、休闲、娱乐、养生产业，鼓励生态观光农业、金融、物流及贸易，支持地产、购物、传媒等多种产业发展，旨在将特区建设发展成为一座集生态旅游、购物、休闲、娱乐、养生度假为一体的新兴宜游、宜商、宜居城市。
金三角经济特区作为老挝国家革新开放的国家级样板特区，在享受早年东盟和大湄公河次区域经济合作相关政策的同时，还享受老挝最优惠的各项投资促进政策。当前在东南亚发展趋势不断变化的大背景下，特区也在积极关注、响应和参与到大区域的快速发展中，紧紧抓住“一带一路”和“澜湄合作”带来的新机遇以及即将到来的东南亚投资高潮，通过内外政策相互配合，加快特区发展步伐和城市化进程。
GTSEZ founded with Establish the development strategy of focusing on tourism. While promoting the unique Southeast Asian culture, the GTSEZ takes full advantage of the historical, cultural and natural resources of the region to perfect urban infrastructure. With priority given to sustainable tourism, leisure, entertainment and health cultivation, industries such as sustainable tourism agriculture, finance, logistics, trading, real estate, shopping and media are also encouraged and supported. The diversity of industries makes the GTSEZ develop into a place well suited for tourism, business and residence.
As the nation’s model, the GTSEZ has been given many privileges brought by the preferential policies of regional economic cooperation within ASEAN and the Great Mekong Subregion (GMS) cooperation, as well as various investment-promoting policies with in Laos. With the developmental trend in Southeast Asia ever changing, the GTSEZ is actively following, responding to and participating in the rapid development of the greater region. Seizing the opportunities brought by the “Belt and Road” (B&R) and the “Lancang-Mekong Cooperation” (LMC), as well as the forthcoming investment peak in the Southeast Asia region, the GTSEZ takes full advantage of preferential policies home and abroad to advance the development and urbanization process.
二、 特区总体规划Blueprint of the GTSEZ
在充分挖掘金三角独特的区位、历史、文化和自然环境特色的基础上，以“湄水之巅，佛之圣地；欢乐之都，未来之城”的规划理念，通过“组团布局、尊重现实、利用沟渠、围合空间、动静分离”五大原则，实现总体布局最优化，打造安全、开放、复合、创新的金三角，提升金三角的独特魅力，重塑金三角形象，通过发展旅游实现金三角的再次腾飞。
Taking full advantage of the geographic, historical, cultural and natural uniqueness of the Golden Triangle, driven by the strategic philosophy of being “Head of the Mekong, Holy Land of Buddhism, Metropolis of Joy, and City of the Future”, and guided by the five principles of “Group Layout, Respecting Realities, Making Capital of Aqueducts, Enclosed Space, Bustle Tranquility Separation”, the GTSEZ optimizes resources to build a safe, open, comprehensive and innovative Golden Triangle with an improved and reshaped image and development the tourism to achieve that lift off again.
三、 投资项目Investment Projects
1. 市政基础和公共服务设施类：给排水管网、行政办公大楼、公共客运交通设施、垃圾处理站、体育中心、九年一贯制学校；
2. 农业及配套类：农产品深加工、仓储物流；
3. 旅游业及配套类：免税店、奢侈品购物中心、老挝民俗大型综合演艺中心、国际会议中心、主题乐园、高尔夫球场、亚热带丛林帐篷营地、房车自驾营地、水果采摘庄园、金三角历史记录馆、金三角国际禁毒实景教育馆、实弹射击场、皮划艇俱乐部、大雁湖旅游度假村、滨河酒店、五星级酒店、高端旅游度假别墅、木棉岛滨水商业街、酒吧街；
4. 轻工业类：食品加工业、东南亚传统工艺品加工、进口电子电器装配；
5. 医疗卫生及疗养类：中心医院、医疗养生度假中心、半山健康疗养别墅、整形医院、抗衰老养生中心、中医院疾病理疗中心、亚热带森林疗养中心、神秘部落商务休闲疗养中心、金三角传统修养技艺疗养中心、山林负离子静心养生会所。
投资不限于上述项目，只要是符合特区发展定位的项目，均可与特区管委会进行商洽。
1. Infrastructure and public service: water supply and drainage network, administrative buildings, public transportation, waste disposal, sports center, nine years school;
2. Agriculture and peripherals: agro-product deep processing, warehouse and logistics;
3. Tourism and peripherals: duty-free stores, luxury shopping centers, comprehensive performance centers for Lao folk customs, international conference centers, theme parks, golf courses, subtropical forest campsites, trailer parks, fruit-picking farms, Golden Triangle historical museums, Golden Triangle international anti-narcotics education centers, shooting ranges, kayaking clubs, wild goose Lake Resort, Riverside Hotel, five-star hotels, luxury tourism villas, Done Xao riverside commercial street, bar street;
4. Light industry: food processing, traditional Southeast Asian handicrafts and imported electronics assembling factories;
5. Health care: central hospital, sanatorium resort, hillside sanatorium villa, plastic surgery center, anti-aging regimen center, Chinese medicine therapeutic center, subtropical forest sanatorium, mystic tribe business leisure sanatorium, Golden Triangle traditional cultivation sanatorium, forest anion meditation club.
Projects not limited in the listed above, it can arrange with GTSEZ Administration Board that suit for development orientation of the GTSEZ.
四、 投资鼓励政策Preferential Policies for Investment
1. 土地政策
当期特区土地使用权出让价格最低为112,800美元/公顷，土地租赁价格最低1,500美元/公顷，该两项价格会依据特区发展情况定期进行调整。农业类项目，可根据项目实际情况减让土地租金；重点投资项目和总投资额较大的项目，可采取“专项专议”的方式，确定土地供给方式及价格。
2. 税收政策
入区投资，可享受增值税（5%）、所得税（5%）均低于老挝国家规定征收标准的特别优惠，其他税费（包括利润税）按照老挝目前相关法律法规规定的50%执行。鼓励优先入区发展的重点产业和项目，从开展经营之日起，可免征利润税3-10年不等。
3. 关税政策
在特区投资的企业，进口直接用于本企业生产、加工所需要的机械、原料、设备（燃油除外），免缴进口关税。
特区企业，向国外出口销售一切在特区内生产或加工的产品，一律免缴出口关税；自然资源的出口及其附属产品的出口，按老挝有关法律规定执行。
4. 外籍人员居住政策
外籍投资人及其家属、 企业外籍员工和外籍务工人员可凭法人担保或劳务公司担保到特区一站式服务中心办理暂住证、工作证和一年多次往返签证。
外籍投资人总投资额超过20万美金（包括20万美金），可申请办理老挝长期居留证件。
5. 自主审批和一站式服务
特区管委会现已建立了服务制度化、规范化、透明化的一站式服务中心，为入区兴业的国内外投资者提供高效便捷的各项审批服务，包括项目审批、工商注册、税务登记、土地证件办理、居住证件、设备进口等各审批事项。
1. Land
Current price on land use rights transfer starts at 112,800 U S dollars per hectare, and leasing price starts at 1,500 US dollars per hectare, according to the development situation of GTSEZ to adjust the two price on a regular basis. Agricultural projects may be considered for reduced leasing price. Land prices for priority projects and projects involving large amount of investment may be negotiated on a case-by-case basis.
2. Taxes
Investing entities in the GTSEZ enjoy reduced value-added tax rate (5%) and income tax rate (5%). Other taxes, including profit taxes are levied at 50%. Priority projects and early projects may be exempted from profit taxes for three to ten years.
3. Tariffs
Machinery, source material and equipment (not including fuel) directly used by entities in the GTSEZ to manufacture and/or process products are exempted from import duties.
Exported products manufactured and/or processed by entities in the GTSEZ are exempted from export duties. Natural resources and their ancillary products are not exempt from export duties.
4. Foreign residents
Foreign investors, their families and foreign employees, when provided guarantee by appropriate legal entities, may apply for temporary residence permit, work permit and one-year multi-entry visa at the One-stop Service Office.
Investors who invest 200,000 US dollars or more may apply for long-term residence in Laos.
5. Autonomous approval and one-stop service
The institutionalized, standardized and transparent One-stop Service Office provides convenient and efficient services such as project approval, business registration, tax registration, land use permit, residence permit, equipment import approval.
五、 投资成本和投资保障Cost and Safeguard of Investment
1. 劳动力成本
特区主要劳动力以老挝籍、缅甸籍、泰国籍为主，普工月薪约为110-130美元，技术工种月薪约为160-250美元。
2. 水电成本
特区电费最高0.2美元/度（含税），居民生产和生活用水主要由区内自来水厂供应，水费0.6美元/方（含税）。
3. 金融保障
特区及其周边地区有老挝联合发展银行、老挝发展银行、老挝外贸银行、老挝农业发展银行；临近的泰国清盛有盘古银行 、暹罗商业银行、泰华农民银行，此外，在万象设立分行或代表处的中国银行、中国工商银行和老中银行均能为投资商提供服务。
4. 人力资源保障
特区现与老挝国立大学、泰国清莱皇家大学、泰国南邦皇家大学、西双版纳职业技术学校等周边国家多所高等院校形成人才输送和培养合作。
5. 安全保障
特区安保系统主要由老挝国防军和老挝公安组成，联合保卫区内居民的人身财产安全。
1. Cost of Labor
Workers are primarily of Lao, Burmese and Thai nationalities. Average monthly payment is 110-130 US dollars for general workers and 160-250 US dollars for skilled workers.
2. Water and Electricity Cost
Electricity is 0.2 US dollars per KWH (after tax) maximum. Water is 0.6 US dollars per cubic meter (after tax).
3. Finance
Located inside or immediately adjacent to the GTSEZ are Joint Development Bank of Laos, Lao Development Bank, Lao Bank for Foreign Trade, and Lao Agricultural Development Bank. Near Chiang Saen, Thailand are Bangkok Bank, Siam Commercial Bank, and KBANK; in addition, Bank of China, Industrial and Commercial Bank of China, and Lao China Bank, each having their own branches or representative offices in Vientiane, all can provide services for investors.
4. Human Resources
The GTSEZ has established collaborative programs with higher education institutions such as National University of Laos, Chiang Rai Rajabhat University (Thailand), Lampang Rajabhat University (Thailand), and Xishuangbanna Vocational and Technical Institute (China) to channel talents to the GTSEZ.
5. Security
Residents and their properties in the GTSEZ are jointly safeguarded by the National Defend Forces and the Public Security of Laos.
1. 投资流程涉及的各审批事项，均可在特区管委会一站式服务中心提交审批材料。其中项目用地、规划及建设审批与工商、税务注册登记可同时进行。
2. 项目立项审批需提交资料：（1）项目可行性研究报告；（2）投资方为个人的，提供身份证复印件（老挝籍）或护照复印件（外籍）；（3）投资方为企业的，提供企业营业执照和税务登记证等相关证照复印件（加盖企业公章）；（4）授权委托书；（5）经办人身份证（老挝籍）或护照（外籍）复印件；（6）其他要求资料。
3. 项目用地、规划及建设审批需提交资料
（1）办理《土地使用权证》需提交：①项目立项批复；②项目可行性报告；③在特区注册的工商营业执照和税务登记证；④法人授权委托书及经办人身份证或护照；⑤土地开发合同及缴费证明; ⑥规划建设厅要求的其他申报资料。
（2）办理《建设工程规划许可证》需提交：①全套施工图纸、主要单体平面图、立面图、剖面图；②分层面积表；③建筑工程预算书；④《土地使用权证》；⑤土地边界红线图；⑥规划建设厅要求的其他申报材料。
（3）办理《建设工程施工许可证》需提交：①经审批后的全套施工图纸；②建设施工合同；③地勘合同；④地勘报告；⑤质量监督手续；⑥质量监督手续；⑦《土地使用权证》；⑧《建设工程规划许可证》。
4. 工商、税务注册登记需提交资料：（1）企业登记申请表；（2）企业法人代表身份证明（身份证/护照复印件）；（3）项目立项批复；（4）老挝银行出具的资信证明（申请成立个人企业则免予提交）；（5）公司合同、章程；（6）公司董事、监事的身份证明、成员构成表和任职文件；股东构成表及股东的身份证明；（7）企业在特区内持有的土地、建筑物产权证明或与特区范围内的个人/公司签订的土地或建筑物租赁合同；（8）照片4张（3cm×4cm）。
1. All investment-related paperwork can be submitted to the One-stop Service Office. Applications for land use, planning and construction and business and tax registration can be processed simultaneously.
2. Documents required for Project Initiation and Approval:
1) Project feasibility report
2) Photocopy of investor’s Lao ID or foreign passport (applies to individual investors)
3) Photocopy of investor’s business license and tax registration, with corporate seal (applies to corporate investors)
4) Letter of Authorization
5) Photocopy of agent’s Lao ID or foreign passport
6) Other applicable documents
3. Documents required for Approval of Land Use, Planning and Construction:
1) To apply for Certificate of Land Use:
i. Approved Project Initiation
ii. Project feasibility report
iii. GTSEZ business license and tax registration
iv. Letter of Authorization and Agent’s ID or passport
v. Land development contract and proof of payment
vi. Other material required by the Office of Planning and Construction
2) To apply for Construction Project Planning Permit:
i. Complete working drawings, floor plans, elevations and sections for major monomers
ii. Area of sub-areas
iii. Budget proposal
iv. Certificate of Land Use
v. Land boundary map
vi. Other material required by the Office of Planning and Construction
3) To apply for Construction Project Implementation Permit:
i. Approved complete working drawings
ii. Contract of construction
iii. Contract of geological survey
iv. Geological survey report
v. Formalities for the supervision over project quality
vi. Certificate of Land Use
vii. Construction Project Planning Permit
4) To apply for business and tax registration:
i. Enterprise registration application form
ii. Corporate representative’s proof of identity (photocopy of ID or passport)
iii. Approved Project Initiation Application
iv. Credibility Letter by a Lao Bank (exempt for individual investors)
v. Corporate contract, corporate charter
vi. List of corporate directors, their appointment documents and proof of identity, list of shareholders and their proof of identity
vii. Proof of ownership or leasing of land and buildings in the GTSEZ
viii. 4 headshot photos (3×4cm)
一、 服务部门Service Department
金三角经济特区管理委员会为金三角经济特区的行政管理机构，其中下设的经济发展厅投资促进处负责特区内项目的招商引资工作。
The GTSEZ Administration Board oversees the GTSEZ. The Administration’s Department of Investment Promotion under the Office of Economic Development is charged with the task of attracting investment.
联系电话 TEL:
+856- 84219010， +856-20-59996888（老挝， LAO）
+66-818852379（泰国， THA）
+86-871-63565107（中国， CHN）
传真FAX:
+856-84210005（老挝， LAO）
+86-871-63565107（中国， CHN）
邮箱 Email: laoinvestment@163.com
联系地址：老挝人民民主共和国金三角经济特区（波乔省东鹏县）
Address:
Golden Triangle Special Economic Zone (TonPheung District, Bokeo Province), Lao People’s Democratic Republic.