Q. What is a Special Economic Zone ?
問：什麼是特別經濟區？
Special Economic Zone（SEZ）is a specifically delineated duty free enclave and shall be deemed to be foreign territory for the purposes of trade operations and duties and tariffs.
特別經濟區是一個特別劃出的免稅的被包圍的領土，並且應該被認為是為了交易活動，稅收和關稅的外國的領土。
Q. Where in India SEZs are located ?
問：印度的特別經濟區坐落在哪裏？
At present there eight functional Special Economic Zones located at Santa Cruz（Maharashtra）, Cochin（Kerala）, Kandla and Surat（Gujarat）, Chennai（Tamil Nadu）, Visakhapatnam（Andhra Pradesh）, Falta（West Bengal） and Noida（Uttar Pradesh）in India. Further a Special Economic Zone at Indore（ Madhya Pradesh ）os now ready for operation.
目前，有8個運行中的特別經濟區，坐落在印度的聖克魯斯（馬哈拉斯特拉邦），柯欽（喀拉拉邦），坎德拉和蘇特拉（古吉拉突邦），欽奈（泰米爾納德邦），維薩卡派特南（安德拉邦），法爾它（西孟加拉邦）和諾伊達（北方邦）。此外，在印多爾（中央邦）的一個特別經濟區，已經準備好運行。
In addition 18 approvals have been given for setting up of SEZ at Positra （Gujarat）, Navi Mumbai and Kopata （Maharashtra）, Nanguneri（Tamil Nadu）, Kulpi and Salt Lake（West Bengal）, Paradeep and Gopalpur （Orissa）, Bhadohi, Kanpur, Moradabad and Greater Noida（U.P.）, Vishakhapatnam and Kakinada（Andhra Pradesh）, Vallarpadam/Puthuvypeen（Kerala）Hassan（ Karnataka）, Jaipur and Jodhpur（ Rajasthan）on the basis of proposals received from the State Governments.
除此之外，在從州政府收到的建議的基礎上，已經被給出18個批準來建立特別經濟區，在Positra（古吉拉突邦），新孟買和Kopata（馬哈拉斯特拉邦），Nanguneri（泰米爾納德），庫爾比和鹽湖（西孟加拉邦），Paradeep和戈巴爾布林（奧裏薩邦），Bhadohi，坎普爾，莫拉德巴德和諾伊達市區和郊區（U.P.），維薩卡派特南和卡基納達（安德拉邦），Vallarpadam/Puthuvypeen（ 喀拉拉邦），哈桑（卡納塔克邦），齋浦爾和焦特布爾（拉賈斯坦邦）。
Q. Who can set up SEZs?
問：誰能設立特別經濟區？
Any private/public/joint sector or State Government or its agencies can set up Special Economic Zone （SEZ）.
任何私人/公共/聯合部門或州政府或它的代理處能夠設立特別經濟區。
Q Can Foreign Companies set up SEZs ?
問：外國公司能夠設立特別經濟區嗎？
YES
可以
Q How can one apply for setting up of SEZs ?
問：如何申請設立特別經濟區？
15 copies of application, indicating name and address of the applicant, status of the promoter along with a project report covering the following particulars may be submitted to the Chief Secretary of the State.
申請需要提交15份副本，指明申請者的名稱和地址，連同項目報告包括下列資料，給州的主任秘書。
* Location of the proposed Zone with details of existing infrastructure and that proposed to be established;
擬建區的位置，有現有的基礎設施的詳細情況，和被擬建的專案的詳細情況。
* Its area, distance from the nearest sea port / airport / rail / road head etc.
它的面積，到最近的港口/飛機場/鐵軌/公路等的距離。
* Financial details, including investment proposed, mode of financing and viability of the project.
財務細節，包括建議，融資及投資項目的可行性模式。
l Details of foreign equity and repatriation of dividends etc., if any
外國證券和遣返股息等的詳細，如果有的話。
l Whether the Zone will allow only certain specific industries or will be a multi-product Zone？
此區域是否僅僅允許某些特別的工業還是一個多產品區域？
The State Government shall, forward it along with their commitment to the following to the Department of Commerce, Government of India:
州政府應該，把它和他們對以下做出的承諾一起移交給印度政府商務部：
* That area incorporated in the proposed Special Economic Zone is free from environmental restrictions;
擬建特別經濟區的區域不受環境限制
* That water, electricity and other services would be provided as required;
應提供所需的水、電，和其他服務。
* That the units would be given full exemption in electricity duty and tax on sale of electricity for self generated and purchased power
自我生成和購買的電力免收電力稅的電力銷售稅。
* To allow generation, transmission and distribution of power within SEZ;
允許在特別經濟區內生產和輸配電
* To exempt from State sales tax, octroi, mandi tax, turnover tax and any other duty/cess or levies on the supply of goods from Domestic Tariff Area to SEZ units;
免徵國家銷售稅，貨物入市稅，大市場稅，營業稅，和任何其他的關稅/地方稅或在從國內稅區到特別經濟區提供貨源上的徵稅。
* That for units inside the Zone, the powers under the Industrial Disputes Act and other related labour Acts would be delegated to the Development Commissioner and that the units will be declared as a Public Utility Service under Industrial Disputes Act.
對於在區內的單位，根據工業經濟法案和其他相關的勞動法案，電力將會被委託給發展委員，並且單位將會根據工業經濟法案，被公告作為公共事業服務。
l That single point clearances system and minimum inspections requirement under State Laws/Rules would be provided.
根據州法律/規章，提供單一清關制度和最小檢查要求。
The proposal incorporating the commitments of the State Government will be considered by an Inter-Ministerial Committee in the Department of Commerce. On acceptance of the proposal, a letter of permission will be issued to the applicant
建議結合州政府的承諾將會被商務部的內政部內部的委員會考慮，一旦接受建議，一封許可信將會被發給申請者。
Q. Are there any terms & conditions for setting up of SEZ?
問： 對設立特別經濟區有什麼規定和條件嗎？
* Only units approved under SEZ scheme would be permitted to be located in SEZ.
只有特別經濟區方案批準的單位才允許設立特別經濟區。
* The SEZ units shall abide by local laws, rules, regulations or bye-laws in regard to area planning, sewerage disposal, pollution control and the like. They shall also comply with industrial and labour laws as may be locally applicable.
特別經濟區單位將遵守當地法律，規章，條例或關於區域規劃，汙水排放，汙染控制等等地方規則。他們應該遵守地方性適用的工業和勞動法。
* Such SEZ shall make security arrangements to fulfill all the requirements of the laws, rules and procedures applicable to such SEZ.
這樣的特別經濟區應該採取安全措施來滿足所有的對於法律，規章和程式的，對這樣的特別經濟區適用的要求。
* The SEZ should have a minimum area of 1000 hectares and at least 25 % of thye area is to be earmarked for developing industrial area for setting up of units.
特別經濟區應該有一個最小的面積，1000公頃，並且至少有25%的其餘面積被標示為發展中的來設立單位的工業區域。
* Minimum area of 1000 hectares will not be applicable to product specific and port/airport based SEZs .
最小1000公頃面積將不會適用於位於特別經濟區的特別產品，和港口/飛機場。
* Wherever the SEZs are landlocked, an Inland Container Depot （ICD） will be an integral part of SEZs.
無論特別經濟區在被陸地包圍的任何地方，內陸集裝箱貨場將會是特別經濟區的不可分割的一部分。
Q. What is role of State Governments?
問：州政府的作用是什麼？
State Governments will have a very important role to play in the establishment of SEZ. Representative of the State Government, who is a member of the Inter-Ministerial Committee on private SEZ, is consulted while considering the proposal. Before recommending any proposals to the Ministry of Commerce & Industry（Department of Commerce）, the States must satisfy themselves that they are in a position to supply basic inputs like water, electricity, etc.
州政府將會在特別經濟區的設立方面起到非常重要的作用。州政府的代表，在私人的特別經濟區，是內政委員會內部的一員。當在考慮建議的時候，也可以被諮詢。 在推薦任何建議給工商部（商務部）之前，州政府必須使他們自己滿意，他們處在一個位置，來提供基本的投入，譬如水，電等等。
Q What are the facilities Incentive/Facilities to SEZ Developer?
問：什麼是特別經濟區開發者的激勵設施？
* 100% FDI allowed for: 100% ：
100%的外國直接投資是被允許的：
（a） townships with residential, educational and recreational facilities on a case to case basis,
在各個案例的基礎上的居住的，教育的和娛樂設施的鎮區
（b）franchise for basic telephone service in SEZ.
在特別經濟區的基本的電話服務的特許經營。
* Income Tax benefit under（ 80 IA ）to developers for any block of 10 years in 15 years
對於開發者的所得稅福利（根據80 IA），在任何15年的10年內。
l Duty free import/domestic procurement of goods for development, operation and maintenance of SEZs.
免去為了特別經濟區的發展，運營和維護，進口/國內採購貨物的稅金
* Exemption from Service Tax /CST.
豁免服務稅/中央銷售稅
* Income of infrastructure capital fund/co. from investment in SEZ exempt from Income Tax
來自特別經濟區投資的公司的基礎設施投資資金收入，豁免收入稅
* Investment made by individuals etc in a SEZ co also eligible for exemption u/s 88 of IT Act
個人投資等等，在特別經濟區，也同樣有權利豁免，根據U/S 88 資訊科技法案
* Developer permitted to transfer infrastructure facility for operation and maintenance.
開發者被允許，為了運營和維修來轉讓基礎設施。
* Generation, transmission and distribution of power in SEZs allowed
在特別經濟區，發電，輸配電是允許的。
* Full freedom in allocation of space and built up area to approved SEZ units on commercial basis.
在商業基礎上，完全自由的分配空間，並且建設特別經濟區批準的單位。
* Authorised to provide and maintain service like water, electricity, security, restaurants and recreation centres on commercial lines.
被授權提供並且維護服務，在商業化路線上，像水、電、安全性、餐廳和娛樂中心。
Q. How to set up a unit in SEZ?
問：如何在特別經濟區設立單位？
For setting up a manufacturing, trading or service units in SEZ, 3 copies of project proposal in the format prescribed at Appendix 14-IA of the Handbook of Procedures, Vol.1 to be submitted to the Development Commissioner of the SEZ.
為了在特別經濟區設立製造業、貿易或服務單位，3份專案建議書的影本，以程式書第1卷附件14-IA規定的形式，需要遞交給特別經濟區的發展委員。
Q. What is the approval mechanism for the units?
問：對單位的批准機制是什麼？
All approvals to be given by the Unit Approval Committee headed by the Development Commissioner. Clearance from the Department of Policy and Promotion/Board of Approvals, wherever required will be obtained by the Development Commissioner, before the Letter of Intent is issued.
所有的批准應該由發展委員領導的單位批准委員會給出。 許可應來自政策和推廣部/批準董事會，無論在哪裡需求的，由發展委員要求而取得，在發出意向書之前。
Q. What is the obligation of the Unit under the Scheme?
問：根據方案，什麼是單位的義務？
* SEZ units have to achieve positive net foreign exchange earning as per the formula given in paragraph Appendix 14-II（para 12.1）of Handbook of Procedures, Vol.1. For this purpose, a Legal Undertaking is required to be executed by the unit with the Development Commissioner.
特別經濟區單位必須獲得絕對淨外匯收入，根據在程式書第1卷的附件14-II（12.１段落）給出的公式。為了這個目的，一個法律的保證需要單位人員和發展委員來執行。
* The units have to provide periodic reports to the Development Commissioner and Zone Customs as provided in Appendix 14-I F of the Handbook of Procedures, Vol.1.
單位必須提供定期報告給發展委員和區域海關，根據程式書第1卷的附件14-I F。
* The units are also to execute a bond with the Zone Customs for their operation in the SEZ.
單位也將執行與區域海關的契約，為了他們在特別經濟區的營運。
* Any company set up with FDI has to be incorporated under the Indian Companies Act with the Registrar of Companies for undertaking Indian operations。
任何外國直接投資公司的設立，必須結合印度公司註冊法案，來承擔在印度的營運。
Q. What are the incentive/facilities available for SEZ units?
問：特別經濟區單位的現有的刺激政策/設施有哪些？
Following incentive/ facilities to SEZ enterprises:
以下是對特別經濟區企業的刺激政策/設施
Customs and Excise : 海關和消費
* SEZ units may import or procure from the domestic sources, duty free, all their requirements of capital goods, raw materials, consumables, spares, packing materials, office equipment, DG sets etc. for implementation of their project in the Zone without any licence or specific approval.
特別經濟區單位可以從國內資源免稅進口或採購，所有他們要求的資本貨物，原材料，消耗品，零件，包裝材料，辦公設備，柴油發電機等等。來執行他們在區域內的專案，不用任何許可或特殊的批准。
* Duty free import/domestic procurement of goods for setting up of SEZ units.
免稅進口/國內採購貨物來設立特別經濟區單位。
* Goods imported/procured locally duty free could be utilised over the approval period of 5 years.
貨物進口/當地採購免稅，能夠在批准的5年內使用。
* Domestic sales by SEZ units will now be exempt from SAD.
特別經濟區單位向國內銷售，現在被免除SAD了。
* Domestic sale of finished products, by-products on payment of applicable Custom duty.
在支付適當的海關稅後，成品和副產品可以向國內銷售。
* Domestic sale rejects and waste and scrap on payment of applicable Custom duty on the transaction value.
以交易價格在支付相應的海關稅後，可以向國內銷售不良品/廢舊材料/報廢材料。
Income tax
所得稅
* Physical export benefit 現貨出口獲益
* 100% IT exemption （10A） for first 5 years and 50% for 2 years thereafter.
在第一個5年內100%的信息科技免稅（10A），在隨後的兩年內50%的免稅。
* Reinvestment allowance to the extend of 50% of ploughed back profits
在投資優惠，延長到50%的再投資利潤
*Carry forward of losses
損失的轉入
Foreign Direct Investment :
外國直接投資
* 100% foreign direct investment is under the automatic route is allowed in manufacturing sector in SEZ units except arms and ammunition, explosive, atomic substance, narcotics and hazardous chemicals, distillation and brewing of alcoholic drinks and cigarettes , cigars and manufactured tobacco substitutes.
100%的在自動通道下的外國直接投資是允許在特別經濟區製造業單位裡的，除了武器和軍火，炸藥，原子物質，麻醉毒品和危險化學品，蒸餾和酒的釀造和香煙，雪茄煙和已加工煙草替代品。
l No cap on foreign investments for SSI reserved items.
對於SSI保留項目的外國投資，沒有上限。
Banking / Insurance/External Commercial Borrowings
銀行/保險/外部商業借貸
* Setting up Off-shore Banking Units allowed in SEZs. OBU’s allowed 100% Income Tax exemption on profit for 3 years and 50 % for next two years.
在特別經濟區允許設立外國銀行單位。 海外銀行收入在第1個三年內的利潤上100%所得稅免除，並且在隨後的2年內，50%的免除。
* External commercial borrowings by units up to $ 500 million a year allowed without any maturity restrictions.
由單位的外部商業借貸，上限為500百萬美金/每年，沒有任何到期限制。
* Freedom to bring in export proceeds without any time limit.
自由的增加出口收益，沒有任何時間限制。
* Flexibility to keep 100% of export proceeds in EEFC account. Freedom to make overseas investment from it.
靈活的保證在外幣外匯收入帳戶中的100%的出口收益。自由的從這個帳戶上作海外投資。
* Commodity hedging permitted.
允許期貨對沖
* Exemption from interest rate surcharge on import finance.
在進口融匯方面免除利息附加稅
* SEZ units allowed to ‘write-off’ unrealized export bills 。
特別經濟區單位允許用出口匯票來銷帳。
Central Sales Tax Act : 中央銷售稅法案
l Exemption to sales made from Domestic Tariff Area to SEZ units. Income Tax Act:
根據所得稅法案，免除從國內稅區到特別經濟區單位的銷售稅。
Service Tax: 服務稅
l Exemption from Service Tax to SEZ units
免除特別經濟區單位的服務稅。
Environment : 環境
* SEZs permitted to have non-polluting industries in IT and facilities like golf courses, desalination plants, hotels and non-polluting service industries in the Coastal Regulation Zone area
特別經濟區允許有無汙染工業，在資訊科技和設施行業，像高爾夫，海水淡化工廠，在海岸規劃區域地帶旅館和無汙染服務工業。
* Exemption from public hearing under Environment Impact Assessment Notification Companies Act :
根據環境影響評價通告公司法案，豁免公開聽證
* Enhanced limit of Rs. 2.4 crores per annum allowed for managerial remuneration
對於管理報酬提高限制，每年允許提高2.4 千萬盧比的限值
* Agreement to opening of Regional office of Registrar of Companies in SEZs.
同意公司註冊的區域辦事處在特別經濟區開放。
l Exemption from requirement of domicile in India for 12 months prior to appointment as Director.
免除在任命為董事之前，在印度居住12個月的要求
Drugs and Cosmetics : 毒品和化妝品：
l Exemption from port restriction under Drugs & Cosmetics Rules.
根據毒品和化妝品規定，免除港口限制。
Sub-Contracting/Contract Farming 分包/合同農業
* SEZ units may sub-contract part of production or production process through units in the Domestic Traiff Area or through other EOU/SEZ units
特別經濟區單位可以分包部分生產或生產流程，通過在國內稅區的單位或者通過其他的出口導向單位/特別經濟區單位。
* SEZ units may also sub-contract part of their production process abroad.
特別經濟區單位也可以分包部分他們的生產流程到海外。
* Agriculture/Horticulture processing SEZ units allowed to provide inputs and equipments to contract farmers in DTA to promote production of goods as per the requirement of importing countries.
對於農業/園藝加工， 特別經濟區單位允許提供投入和設備給在國內稅區的合同農民，根據進口國家的要求來促進貨物生產。
Q. Whether SEZs have been exempted from Labour laws?
問：特別經濟區是否不受勞動法的限制？
Normal Labour Laws are applicable to SEZs, which are enforced by the respective state Governments. The state Government have been requested to simplify the procedures/returns and for introduction of a single window clearance mechanism by delegating appropriate powers to Development Commissioners of SEZs.
普通勞動法適用於特別經濟區，這是由各自的政府強製執行的。國家政府已經要求來簡化程式/ 報告，並且引入了單一視窗清關機製，通過委任合適的權力給特別經濟區的發展委員們。
Q. What are the facilities for Domestic suppliers to Special Economic Zone?
問：國內稅區的供應商到特別經濟區有什麼便利設施？
Supplies from Domestic Tariff Area （DTA） to SEZ to be treated as physical export. DTA supplier would be entitled to :
從國內稅區到特別經濟區的供應，被認為是實質上的出口，國內稅區供應商有權力得到以下：
* Drawback/DEPB 退稅/關稅權力義務證書
* CST Exemption 中央銷售稅的免除
* Exemption from State Levies 免除州的徵稅
* Discharge of EP if any on the suppliers 。免除附加保費， 如果供應商有的話。
* Income Tax benefit as applicable to physical export under section 80 HHC of the Income Tax Act.
所得稅福利，適用於實質出口的，根據所得稅法案的80HHC部分。
Q Who monitor the functioning of the units in SEZ?
問：誰來監督特別經濟區的運作？
Performance of the SEZ units monitored by a Unit Approval Committee consisting of Development Commissioner, Custom and representative of State Govt. on annual basis.
特別經濟區單位的表現在每年的基礎上由單位批准的委員會來監督，這個委員會由發展委員，海關和州政府的代表組成。
Q. Are SEZ’s controlled by Government？
問：特別經濟區是由政府控制嗎？
In all SEZ’s , the statutory functions are controlled by the Government. Government also controls the operation and maintenance function in the 7 Central Government controlled SEZs. In rest of the operation and maintenance are privatised.
在所有的特別經濟區，由政府控製法定的功能。政府也在7個中央政府控制的特別經濟區內控制運行和維護功能。其他的經濟區的運營和維護，是由私人控制的。
Q. What are the special features if we come to the zone？
問：如果我們來到區域內，有什麼特殊性嗎？
The units would be entitled for a package of Incentives and a simplified operating environment
單位有權力享受到一攬子的鼓勵政策和簡化的運營環境。
Q. What about the Licenses for Imports?
問：什麼是進口許可證？
No License is required for imports, including second hand machineries.
進口不需要許可證，包括二手機械。
Q. If one buy goods from DTA should they require to pay State Sales Tax and Excise?
問：如果從國內稅區買貨物，是否需要支付州銷售稅和消費稅？
NO. State has exempted the sales from DTA to SEZ from local levies and taxes.
不需要。國家已經豁免了從國內稅區銷售貨物到特別經濟區的當地的徵稅。
Q. What is the practical role of Development Commissioner?
問：發展委員的實際作用是什麼？
Development Commissioner is the nodal officer for SEZs and help in resolution of problem, if any, faced by the units / developer.
發展委員，對特別經濟區來說是節點官員，並且是幫助解決問題的，如果有的話，由單位/開發商面對。
Q. Routine examination of goods by customs in the EOU is common.
問：在出口導向區，由海關的常規檢查貨物，是常見的。
Will the same practice continue at the SEZ?
是否在特別經濟區也有這樣的常規檢查？
Customs examination is to the bear minimum. SEZ units function on self certification basis.
海關檢驗是很少的，特別經濟區單位在自我認證的基礎上運營。
Q. What are the provisions relating to External Commercial Borrowing （ECB） in SEZ?
問：特別經濟區的有關外部商業借貸的規定是什麼？
External commercial borrowings by units up to $ 500 million a year allowed without any maturity restrictions For details please see guidelines issued by RBI.（F.No. 4(2)/2002-ECB, dated 15.9.2002）
單位的外部商業借貸，上限為500百萬美金/每年，沒有任何到期限值。 詳細情況可看RBI發出的指導方針。（F.No. 4(2)/2002-ECB, dated 15.9.2002）
Q. Will it be possible to supply to other units in SEZ?
問：有可能供應給其他特別經濟區的單位嗎？
YES. Inter Unit Sales are permitted as per the Policy. Buy€er procuring from another unit pays in Foreign Exchange.
是的，根據政策，區內銷售是允許的。從其他單位採購，支付外匯。
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