瑞士——商业胜地

Attractive business location商业胜地 Content内容 About Switzerland关于瑞士01 GeneralBenefits总体优势02 Insights into Switzerland’s Tax System深入了解瑞士的税收制度03 EY SwitzerlandChina Business Desk安永瑞士-中国海外投资业务部Our Service Offerings我们的业务范围0506 About Switzerland关于瑞士 1.1Switzerland has a lot to offer瑞士的独特优势 >850Internationalcompanies/>850家国际公司 1st/第一 2nd/第二 1st/第一 3rd/第三 have their Headquarters or otherfunctions here在此设立总部或其他职能部门 HSBC expatsurvey汇丰外籍人士调查报告 most resilientcountries FMGlobal ResilienceIndex全球经济韧性指数 IP protection ininternationalcomparison知识产权保护（国际排名） most openeconomies KOFGlobalizationIndexKOF全球化指数–最开放的经济体 500 million/ 5亿 consumers can be reached in one day消费者近在咫尺 In 2 hours/ 2小时内all major European capitals can be reached可达所有主要欧洲国家首都 Switzerland shares a borderwith 3of the 4 largestEuropeanmarkets:瑞士与欧洲四大市场中的三个接壤（意大利、德国、法国） ►41,285square kilometers /41,285平方公里►8.7million inhabitants /870万常住人口►26cantons/26个联邦州 1.2Swiss Industries瑞士行业 Luxury goods奢侈品–Swiss watchindustry瑞士钟表业 Life sciences生命科学–Swiss Biotech瑞士生物技术行业 The financial sector金融行业 Total value added by the financial sector (in CHF bn)金融行业增加值总额（单位：十亿瑞士法郎） Capital Investments in Swiss Biotech (in CHF)瑞士生物技术公司的资本投资（单位：瑞士法郎） In general, China is Switzerland’s top 5 trading partner总的来说，中国是瑞士的前五大贸易伙伴之一 CHF 22.3bn worth of Swiss watches exported,2.7% increase to 2020 2023年瑞士钟表出口额为223亿瑞士法郎，较2020年增长2.7% Banking sector银行业Insurance sector保险业 95%of Swiss watches produced were exported95%的瑞士钟表均用于出口 of Swiss GDP contributed by the Swissfinancial sector that had a total valueadded of CHF 66.9 bn Swiss watch exports per market in 2023 (Mil of CHF)2023年瑞士钟表向各市场出口量（百万瑞士法郎） 瑞士金融业贡献的瑞士国内生产总值为669亿瑞士法郎 211,605employees,representing 5.2% ofSwiss overallemployment 11.7%of publictax revenuestems from thefinancial sector Capital investments in Swiss biotech companiesreachedCHF3.3bnwith 75% invested into public and25% into private companies* 对瑞士生物技术公司的资本投资达到33亿瑞士法郎，其中75%投资于上市公司，25%投资于私营公司* 金融业雇员占瑞士总就业人数的5.2% 11.7%的公共税收来自金融业 General Benefits总体优势 2.1General benefits •Located in the heart of Europe•Most innovative country for 10 years in a row-according to UN Global Innovation Index•Switzerland is the 3rd most competitive economy in the world (2020)-according to IMB WorldCompetitiveness Rankings•Business friendly government and administration•Stable political, financial and legal framework•More than30 Free Trade Agreements with 43 Partners (incl. EU, China, Hong Kong) covering 77countries•Highly qualified workforce, liberal labor law•Access to whole EU skill pool through bilateral agreements•Possible to get Expatriate tax packages•First class education system, international schools•Top universities•ETH Zurich, EPFL Lausanne and several other Swiss universities among the top 100universities worldwide•Outstanding infrastructure•Quick access to international airports•In whatever business location you are in Switzerland, drive to international airport isalways below 2 hours•Small country with short distances•Drive time from Geneva (southwest) to St. Gallen (northeast) Approx. 3.5 hours•Drive time from Basel (north) to Lugano (south) Approx. 3 hours•Very high standard of living•Zurich (2nd), Geneva (9th), Basel (10th) and Bern (14th) in the top 15 of the worldsmost livable cities (2019)•According to Mercer Quality of Living City Rankings 2.1总体优势 •位于欧洲中心•连续十年被评为最具创新力的国家（联合国全球创新指数）•瑞士是全球第三竞争力的经济体（2020）（IMB世界竞争力排名）•对企业友好的政府和行政管理•政治、金融和法律框架稳定•与43个合作伙伴（包括欧盟、中国大陆及中国香港）签署了30余项自由贸易协定•高素质的人才、宽松的劳动法•通过双边协议可全面获取欧盟的人才库•可享受外籍人士税收优惠政策•顶尖的教育体系和一流的国际院校•苏黎世联邦理工学院（ETH Zurich）、洛桑联邦理工学院（EPFL Lausanne）和其他几所瑞士大学跻身全球百强大学行列•卓越的基础设施•快速抵达国际机场：无论您在瑞士的哪个商务地点，驱车前往国际机场的时间始终不超过2小时•国家小，城市之间距离短•从日内瓦到圣加仑的车程约3.5小时•从巴塞尔到卢加诺的车程约3小时•极高的生活水平•四大城市位列全球最宜居城市前15名（2019美世全球生活质量调查）：苏黎世（第2位）、日内瓦（第9位）、巴塞尔（第10位）和伯尔尼（第14位） Insights into Switzerland’s Tax System深入了解瑞士的税收制度 3.1Insights into Switzerland’s Tax System Corporate income tax (CIT) are levied at three levels At a federal level Inaddition to the Federal corporate tax rate of 7.83%,there are alsowithholdingtaxesandthevalueaddedtaxthatareleviedatafederallevel. •The federal tax rate is 7.83%. Withholding tax rates •0% if the counterparty is the government, a political subdivision, the ChineseCentral Bank or an institution or fund fully owned by the government•5% if the counterparty owns at least 25%of the company paying thedividends•10% in all other cases •The cantonal tax rates vary depending on the cantonand the municipality involved.•The combined federal and cantonal statutory taxrates vary from 11%–14% in most cantons. CantonallevelCantonallevel •Switzerland has approximately 2,600municipalities, with varying tax rates (minimumtaxation). Value Added tax rate •Switzerland has the lowest added value tax rate in Europe with a rate of only8.1% (compared to a minimum of 16% for all European Union countries).Customs duties•Industrial tariffs have been abolished. Customs duties only apply onagricultural products of HS chapter 1–24, 35 a