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Contents
鐩綍
President鈥檚 Report 6
浼氶暱鑷磋緸 7
Dezan Shira & Associates is a specialist foreign direct investment Study Results
practice, providing corporate establishment, business advisory, tax 璋冩煡缁撴灉
advisory and compliance, accounting, payroll, due diligence and fi-
nancial review services to multinationals investing in emerging Asia. 1. Demographics 10
Since its establishment in 1992, the firm has grown into one of Asia鈥檚 鍙楄浼佷笟缁熻 11
most versatile full-service consultancies with operational offices
across China, Hong Kong, India, Singapore and Vietnam as well as 2. Revenue and profitability 18
liaison offices in Italy and the United States. 19
鏀跺叆鍜屽埄娑�
Dezan Shira & Associates鈥� experienced business professionals are
committed to improving the understanding and transparency of in- 3. South China 22
vesting in emerging Asia. 鍗庡崡鍦板尯 23
Dezan Shira & Associates also publishes significant and well re- 4. Investment Trends 24
ceived business intelligence about each of the markets and disciplines 鎶曡祫瓒嬪娍 25
in which it operates through its publishing subsidiary Asia Briefing
Ltd. Established in 1999, Asia Briefing Ltd. is dedicated to provid- 5. The Business Environment in South China 32
ing individuals and enterprises with the latest business and regulatory 33
news as well as expert commentary relating to conducting business 鍗庡崡鍦板尯鐨勮惀鍟嗙幆澧�
in emerging Asia.
Economic Overview
鍗忓姏绠＄悊鍜ㄨ鏈夐檺鍏徃鏄竴涓笓涓氱殑瀵瑰鐩存帴鎶曡祫 缁忔祹姒傚喌
瀹炶返锛岄拡瀵硅法鍥藉叕鍙告彁渚涘叾鍦ㄦ柊鍏翠簹娲茬殑寤虹珛锛屼笟鍔″挩
璇紝绋庡姟鍜ㄨ鍙婂悎瑙勶紝浼氳锛屽伐璧勶紝灏借亴璋冩煡涓庤储鍔″ 1. Introduction to South China 46
鏌ユ姇璧勭殑鏈嶅姟銆傝嚜1992鎴愮珛浠ユ潵锛屽叕鍙稿凡鎴愰暱涓轰竴涓簹
娲叉渶閫氱敤鐨勫叏鏂逛綅鏈嶅姟鐨勫挩璇㈠叕鍙镐箣涓€锛屼笟鍔″姙浜嬪鍖� 鍗庡崡鍦板尯绠€浠� 47
鎷娓紝鍗板害锛屾柊鍔犲潯鍜岃秺鍗椾互鍙婂湪鎰忓ぇ鍒╋紝缇庡浗鍜屽痉
鍥界殑鑱旂粶鍔炰簨澶勩€傚崗鍔涚鐞嗗挩璇㈡湁闄愬叕鍙哥殑鍛樺伐鏄粡楠� 2. Guangdong Province 50
涓板瘜鐨勫晢鍔′汉澹紝浠栦滑鑷村姏浜庢彁楂樺璧勫叕鍙稿鎶曡祫鏂板叴
浜氭床鐨勭悊瑙ｅ拰閫忔槑搴︺€� 骞夸笢鐪� 51
鍗忓姏绠＄悊鍜ㄨ鏈夐檺鍏徃閫氳繃鍦�1999鎴愮珛瀛愬叕鍙镐簹娲茬畝 3. Fujian Province 58
鎶ユ潵鍑虹増甯傚満鍜屽绉戜腑涓庝笟鍔℃湁鍏崇殑鍏徃鎯呮姤绠€鎶ワ紝浜氭床 绂忓缓鐪� 59
绠€鎶ュ叕鍙歌嚧鍔涗簬涓哄湪浜氭床鏂板叴甯傚満寮€灞曚笟鍔＄殑浼佷笟鍜屼釜浜�
鎻愪緵鏈€鏂扮殑涓氬姟鍜岀鐞嗘柊闂讳互鍙婁笓瀹剁殑鏈夊叧璇勮銆� 4. Guangxi Zhuang Autonomous Region 62
骞胯タ澹棌鑷不鍖� 63
5. Hainan Province 66
娴峰崡鐪� 67
6. HongKongSpecialAdministrativeRegion 70
棣欐腐鐗瑰埆琛屾斂鍖� 71
7. Macau Special Administrative Region 76
婢抽棬鐗瑰埆琛屾斂鍖� 77
鐩綍
President鈥檚 Report 6
浼氶暱鑷磋緸 7
Dezan Shira & Associates is a specialist foreign direct investment Study Results
practice, providing corporate establishment, business advisory, tax 璋冩煡缁撴灉
advisory and compliance, accounting, payroll, due diligence and fi-
nancial review services to multinationals investing in emerging Asia. 1. Demographics 10
Since its establishment in 1992, the firm has grown into one of Asia鈥檚 鍙楄浼佷笟缁熻 11
most versatile full-service consultancies with operational offices
across China, Hong Kong, India, Singapore and Vietnam as well as 2. Revenue and profitability 18
liaison offices in Italy and the United States. 19
鏀跺叆鍜屽埄娑�
Dezan Shira & Associates鈥� experienced business professionals are
committed to improving the understanding and transparency of in- 3. South China 22
vesting in emerging Asia. 鍗庡崡鍦板尯 23
Dezan Shira & Associates also publishes significant and well re- 4. Investment Trends 24
ceived business intelligence about each of the markets and disciplines 鎶曡祫瓒嬪娍 25
in which it operates through its publishing subsidiary Asia Briefing
Ltd. Established in 1999, Asia Briefing Ltd. is dedicated to provid- 5. The Business Environment in South China 32
ing individuals and enterprises with the latest business and regulatory 33
news as well as expert commentary relating to conducting business 鍗庡崡鍦板尯鐨勮惀鍟嗙幆澧�
in emerging Asia.
Economic Overview
鍗忓姏绠＄悊鍜ㄨ鏈夐檺鍏徃鏄竴涓笓涓氱殑瀵瑰鐩存帴鎶曡祫 缁忔祹姒傚喌
瀹炶返锛岄拡瀵硅法鍥藉叕鍙告彁渚涘叾鍦ㄦ柊鍏翠簹娲茬殑寤虹珛锛屼笟鍔″挩
璇紝绋庡姟鍜ㄨ鍙婂悎瑙勶紝浼氳锛屽伐璧勶紝灏借亴璋冩煡涓庤储鍔″ 1. Introduction to South China 46
鏌ユ姇璧勭殑鏈嶅姟銆傝嚜1992鎴愮珛浠ユ潵锛屽叕鍙稿凡鎴愰暱涓轰竴涓簹
娲叉渶閫氱敤鐨勫叏鏂逛綅鏈嶅姟鐨勫挩璇㈠叕鍙镐箣涓€锛屼笟鍔″姙浜嬪鍖� 鍗庡崡鍦板尯绠€浠� 47
鎷娓紝鍗板害锛屾柊鍔犲潯鍜岃秺鍗椾互鍙婂湪鎰忓ぇ鍒╋紝缇庡浗鍜屽痉
鍥界殑鑱旂粶鍔炰簨澶勩€傚崗鍔涚鐞嗗挩璇㈡湁闄愬叕鍙哥殑鍛樺伐鏄粡楠� 2. Guangdong Province 50
涓板瘜鐨勫晢鍔′汉澹紝浠栦滑鑷村姏浜庢彁楂樺璧勫叕鍙稿鎶曡祫鏂板叴
浜氭床鐨勭悊瑙ｅ拰閫忔槑搴︺€� 骞夸笢鐪� 51
鍗忓姏绠＄悊鍜ㄨ鏈夐檺鍏徃閫氳繃鍦�1999鎴愮珛瀛愬叕鍙镐簹娲茬畝 3. Fujian Province 58
鎶ユ潵鍑虹増甯傚満鍜屽绉戜腑涓庝笟鍔℃湁鍏崇殑鍏徃鎯呮姤绠€鎶ワ紝浜氭床 绂忓缓鐪� 59
绠€鎶ュ叕鍙歌嚧鍔涗簬涓哄湪浜氭床鏂板叴甯傚満寮€灞曚笟鍔＄殑浼佷笟鍜屼釜浜�
鎻愪緵鏈€鏂扮殑涓氬姟鍜岀鐞嗘柊闂讳互鍙婁笓瀹剁殑鏈夊叧璇勮銆� 4. Guangxi Zhuang Autonomous Region 62
骞胯タ澹棌鑷不鍖� 63
5. Hainan Province 66
娴峰崡鐪� 67
6. HongKongSpecialAdministrativeRegion 70
棣欐腐鐗瑰埆琛屾斂鍖� 71
7. Macau Special Administrative Region 76
婢抽棬鐗瑰埆琛屾斂鍖� 77
