前言 Preface 02 瑞士大苏黎世地区 : 为中国投资者创造美好未来. The Greater Zurich. Chinese Companies 04 大苏黎世 : 投资者在欧洲的桥头堡. Greater Zurich:

Transcription

1

2

3 前言 Preface 02 瑞士大苏黎世地区 : 为中国投资者创造美好未来 The Greater Zurich Area: A Knowledge Hub with a Future for Chinese Companies 封面故事 COVER STORY 04 大苏黎世 : 投资者在欧洲的桥头堡 Greater Zurich: A European Sweet Spot for Investors 观点 OPINION 12 成功源自持续创新 Success Builds on Constant Innovation 软实力很重要 中国公司在瑞士的成功投资 Soft Skills Matter Chinese Companies Successful Investment in Switzerland 专访 INTERVIEW 20 皇冠金属贸易公司许奇专访 Interview with Jacky Xu, Crown Metals Trading AG 投资领域 INVESTMENT SECTORS 22 瑞士总部 通往欧洲之门 Swiss Headquarters Your Gateway to Europe Produced By: Sponsored By:

4 前言 2 瑞士大苏黎世地区为中国投资者创造美好未来 The Greater Zurich Area A Knowledge Hub with a Future for Chinese Companies 中国和瑞士的友好关系由来已久, 两国之间的商务关系紧密默契 中瑞之间的联系早在上世纪 50 年代就已经开始, 瑞士也是第一个承认中华人民共和国作为独立国家的西方国家之一 时至今日, 中国也已成为瑞士公司的主要市场, 且增长潜力不可小觑 另一方面, 瑞士和大苏黎世地区正逐渐成为中国公司进行欧洲业务的集中管理的理想集散地和中心 此外, 两国之间的双边贸易增长势头愈发迅猛, 互相之间的投资也持续增长 中国和瑞士都在世界经济危机中得以全身而退, 两国在危机中的表现被认为是经济稳健的最好证明 稳健的经济是创新力和可持续经济繁荣的必要条件 A long-standing friendship exists between China and Switzerland, as both countries have a strong interest in intensifying business relations. Connections between China and Switzerland were established in 1950 when Switzerland was one of the first Western nations to recognize the People's Republic of China as an independent country. Today, China is a key market for Swiss companies with enormous growth potential. On the other hand, Switzerland and the Greater Zurich Area has slowly developed into a hub for Chinese companies conducting their European business from a central and ideally structured location. The volume of bilateral trade is growing at a fast pace and mutual direct investments are continuously gaining importance. China and Switzerland have overcome the economic crisis without lasting damage, and both have proven to be a refuge of economic stability. This stability is an essential prerequisite for innovation and sustainable economic prosperity. The Greater Zurich Area is the business center of Switzerland due to its strong innovation, unique culture of precision and high quality of living. The economic region surrounding the worldfamous financial metropolis of Zurich employs around 1.5 million multilingual and international workers in 150,000 companies in industries such as life

5 Preface 大苏黎世地区是瑞士的商业中 心 因为它高度的创新力, 有独 特的追求卓越精准的文化传统和高 质量的生活水平 世界著名的金融 大都市苏黎世和它的周边地区雇佣 了 150 万名能使用多种语言, 拥有 国际经验背景的劳动力队伍, 这些 人在该地区的 15 万家公司任职, 涉 及行业包括生命科学 清洁能源科 技 通讯科技和服务行业 大苏黎 世地区能覆盖超过 5 亿人口的欧盟 消费者 瑞士和大苏黎世地区也签 订了大量的贸易协定, 是深入欧洲 市场的理想选址地 得益于它的中心位置, 一流的基础设施和多元文化氛围, 瑞士更是一个把产品和服务进行市场试水的极佳选择 sciences, clean tech, high-tech, ICT and the service industry. From here, more than 500 million customers in the EU can be reached. With its numerous trade with strategic investors, management friendly regulatory agencies, and leading IP protection strategies has resulted in an unbeatable market advantage. 创新力和随后的商业化是我们地区和国家经济命脉 苏黎世商务区和瑞士从一开始就已把它作为既定目标 大苏黎世地区和瑞士现在的繁荣盛况也要感谢瑞士坚持不懈的创新精神 agreements, Switzerland and the Greater Zurich Area are ideally integrated in the European market. Thanks to the central location with its first-class infrastructure and multicultural setting, Switzerland is furthermore an outstanding test market for products and services. Join the growing number of Chinese companies who have discovered this formula for success. "Welcome to the Greater Zurich Area!" 3 今日世界无处不在的竞争依靠的是两点 创新和商业化 能成功把它们瑞士模式不仅让公司永远领先一步, 它也是成功的必备模式 瑞士有世界一流的著名高等学府和研究机构, 和具有战略性眼光的投资者携手合作, 加上瑞士适合营商的优良政策和世界领先的知识产权保护策略, 都会让它在市场竞争中处于不败之地 Innovation and subsequent commercialization are the engines of our regional and national economy. The Zurich business region and Switzerland recognized this at an early stage. The existing prosperity in the Greater Zurich Area and Switzerland has only been possible thanks to constant innovation. Today s competitive world is driven 和已经在瑞士取得巨大成功的中国企业一起, 走向更大的成功! 大苏黎世地区欢迎您! by two things innovation and commercialization. The ability to integrate these processes successfully is crucial for the survival of any business. The Sonja Wollkopf Walt CEO, Greater Zurich Area AG Swiss Formula not only keeps companies one-step ahead of the competition, it is a formula for success. Marrying first class, world renowned academic institutions

6 封面故事 欧洲心脏大苏黎世地区将自己定位为创新与商务的全球领导者 随着最近签署的自由贸易协定, 她为那些寻求进入该地区的中国投资者提供了理想基地 The Greater Zurich Area, at the heart of Europe, has positioned itself as a global leader in innovation and business. With the recent signing of a free-trade agreement, the region provides the ideal base for Chinese investors looking to enter the region. 4 大苏黎世 : 投资者在欧洲的桥头堡 Greater Zurich: A European Sweet Spot for Investors By Jonathan DeHart 就选择欧洲地区的商务运营基地而言, 中国公司应该从何开始? 这就必须考虑从经商便利性, 生活质量到市场进入等各方面因素 就总体海外生活满意度方面, 汇丰银行最近开展的 HSBC 外籍开拓者调查就轻松解答了这个方面的现状 本调查结果是明确的 : 对于那些生活和工作在海外的人士来说, 瑞士是最能够被称为像家一样的地方 When it comes to choosing a base of business operations in Europe, where does a Chinese company begin? Factors from ease of doing business to quality of life and access to markets must all be considered. In terms of overall satisfaction with life overseas, the recently conducted HSBC Expat Explorer survey makes this process easy. And its findings are clear: Switzerland is the highest rated country in the world to be called home for those living abroad and working overseas. Some 9,300 survey respondents weighed in on factors from quality of life to financial well-being and prospects for raising a family in their adopted country. The alpine nation at the heart of Europe unequivocally took the top spot when the metrics were tallied. Is this really that

7 Cover Story 9300 位受访者对从生活质量, surprising? After all, Switzerland has invests 5.5% of GDP, 17% of total public 到金融理财, 以及在这个第二故乡养 developed an enviable reputation for its expenditure in its education system. 家糊口等方面因素进行权衡 各方面 ideal balance between excellence and It s no surprise to learn that the nation 指标都显示这个位于欧洲心脏地带的 comfort over the years. has produced more Nobel laureates 高山国家当仁不让的坐上头把交椅 per capita than any other country in the 毕竟, 瑞士以其多年来在卓越性和舒 Expats are not alone in this assessment. world. 适性方面实现的完美平衡积累了令人 After running numbers related to 103 称羡的声誉 countries through a 48-variable system, The Greater Zurich Area (GZA) is at the the Global Talent Competitiveness Index heart of the Swiss success story. 不止一个外国人给出这样的评 2013 concluded that Switzerland was 价 103 个国家的各项数据经由某个 indeed the best place to work worldwide. Recent economic rankings confirm, 48 变量系统进行综合,2013 全球人 Significantly, Switzerland maintains this undoubtedly, that the Greater Zurich 才竞争力指数显示, 瑞士的确是世界 level of excellence sustainably. This Area is one of the prime business 上最适合工作的地方 值得注意的是, year, Yale University ranked Switzerland locations in the world, Ernst Stocker, 瑞士持续保持了这份卓越 就环境保 the leader of the pack when it comes Government Councillor and Director of 护而论, 今年耶鲁大学将瑞士评为领 to environmental protection. The nation the Department for Economic Affairs of 头羊, 瑞士为其 800 万名得到充分 of 8 million well compensated citizens the Canton of Zurich tells Invest In. 补偿的公民提交了一份在环境保护工 earned a score of out of 100 for 作方面得分为 的答卷 此外, 令人惊讶的是, 这个举办年度达沃斯峰会的国家被世界经济论坛评为了最具竞争力国家, 这难道全部归功于 她的全面而持久的强势表现? 她没有一项高评价是靠运气获得的 去年经济学人智库将瑞士评为是世界上的最佳出生地, 并称瑞士是从出生开始就受到祝福的国家 这要从学校开始讲起 瑞士将其国民生产总值的 5.5%, 占公共支出的 17% 投资于教育体系 因此, 这个国家诞生了高于世界上其他国家的人均诺贝尔奖得主就不足为奇了 its environmental protection efforts. Moreover, is it all that shocking that the country which hosts the annual Davos summit was rated the most competitive globally by the World Economic Forum in 2014, thanks to its continuing strong performance across the board? None of these stellar results are left to chance. The Swiss, it turns out, are blessed from birth, according to the Economist Intelligence Unit, which rated it the best place to be born in the world last year. This starts in school. Switzerland Felix Sutter, a partner with PwC Switzerland and responsible for Asian business, adds: The Greater Zurich Area offers even more advantages, being not only home to numerous leading technological firms but also well connected with the key global economic centers via its airport. Bordered by Germany, France, Italy, Austria and Lichtenstein, Switzerland s geographic advantages are unrivalled. This makes the landlocked nation a cultural melting pot where three cultures 5 大苏黎世地区 (GZA) 是瑞士成 功故事的中心地带 最新的经济排名显示, 大苏黎 世地区毫无疑问是世界上最主要的商 业地区之一, 苏黎世州经济部长兼 州长的 Ernst Stocker 对 Invest In 杂 志记者说道

8 封面故事 Felix Sutter 是普华永道瑞士 (PwC Switzerland) 的合作伙伴, 并负责亚洲业务, 他补充道 : GZA 拥有更多优势, 它不仅是中国先进技 术公司的大本营, 而且通过机场同全 球主要经济中心保持良好的联系 瑞士同德国 法国 意大利 奥 地利和列支敦士登接壤, 具备得天独 厚的地理优势 由此这个内陆国家成 为了一个文化熔炉, 三种文化和四种 语言给为瑞士社会增添了更多风情, 其 23% 的人口为非瑞士籍人员 的确, 她声名在外 越来越多追 求全球扩张的中国投资者和企业纷纷 涌向瑞士 Stocker 说, 越来越多 的人 包括越来越多中国公民 6 探索着这片迷人区域 自 2010 年以来, 在苏黎世过夜的中国游客人数几乎增加了一倍 (+97%) and four official languages flavor a society in which 23% of the population is form of qualified workers blessed with progressive labor standards (ranked 这种趋势可能会加速 凭借其自由的法律制度, 利商税法 ( 总部和贸易公司的税率为 8~12.5%; 普通公司的税率为 14~21%) 以及以合格工人为主要形式的丰富人才资源和得天独厚的先进劳工标准 ( 在灵活性方面,2013 IMD 世界竞争力年鉴将其列为全球第四 ),GZA 对于中国投资者的吸引力将进一步增强 所有这些因素构成了瑞士获得成功的绝佳配方, 并创造了这个对全世界开放度极高的商业环境 non-swiss. Indeed, the word is out. Increasingly, Chinese investors and companies seeking to expand globally are flocking to Switzerland. According to Stocker, More and more people including a growing number of Chinese citizens explore the charming region. Since 2010, the number of overnight stays of Chinese tourists in Zurich has almost doubled (+97%). fourth globally in terms of flexibility by the IMD World Competitiveness Yearbook 2013). All of these factors have amounted to Switzerland s brilliant recipe for success, fostering a business environment that is uniquely open to the world. The secret of success is simple, Stocker says. Marrying first class, world renowned academic institutions with strategic investors, management 成功的秘诀很简单, Stocker 表示, 那就是同世界知名的一流学术机构和战略投资者, 以及专业化管理监管机构和先进知识产权保护策略相结合, 由此产生无可匹敌的市场优势, 使公司在竞争中领先一步 This trend will likely accelerate. Greater Zurich Area's appeal to Chinese investors is further strengthened by its liberal legal system, business-friendly tax laws tax rates for HQ's and trade companies (8.5% %), taxes for ordinary taxed companies (14% - 21%) friendly regulatory agencies, and leading IP protection strategies results in unbeatable market advantage which allows companies to be one-step ahead of the competition. As if all of this is not enough to entice 这一切似乎还不足以说服中国的潜 and an abundance of talent in the would-be investors from China to

9 Cover Story 在投资者考虑搬去瑞士, 那么,2013 consider a move to Switzerland, the pot managers, the conversation often turned 年 7 月, 中国和瑞士两国签订的自由贸 was sweetened further in July 2013 with to the free trade agreement between 易协定 (FTA) 将使各方面条件更为成 the signing of a free trade agreement Switzerland and China, which earned 熟 FTA 是北京和欧洲大陆国家签订 (FTA) between Switzerland and China. much recognition. Switzerland has 的第一个同类协议 该协议的潜在利 Significantly, the FTA was Beijing s first negotiated a really good agreement, is 益是巨大的 such agreement inked with a nation in the general consensus. continental Europe. The potential benefits 同中国签署的这个贸易协定为 of this agreement are huge. In a nutshell, the FTA aims to break 瑞士开启了许多机会, 大苏黎世地区 down barriers to the smooth flow of 将从中获得巨大利益 Sutter 说 The trade agreement with China goods and services between China 他谈到了他在中国的丰富经历, 他在 opens up numerous opportunities for and Switzerland, while bolstering legal 中国的熟人都对本次协定签署做出了 Switzerland, from which the Greater security for intellectual property. The 一致好评 Zurich Area stands to draw substantial FTA will eliminate tariffs fully or in part for benefits, Sutter says. He speaks from most bilateral trade either immediately 在频繁去往中国期间, 他说他经 a wealth of experience on the ground or over a period of time, depending 常和当地的管理人员和企业家接触, in China, where his own network of on the good or service. Deepening 我在北京生活时认识的人 在最 acquaintances has unanimously praised cooperation further, the FTA is coupled 近与中国管理者的会谈中, 我们的谈 the development. with the recently signed Agreement 话内容经常转移到中国和瑞士的自由贸易协定上, 这个协议获得了大家的认可 瑞士谈了一个很好的协议, On his frequent trips to China, he says that he mingles with local managers, on Labour and Employment, which is meant to ensure that labour standards will not be compromised in a bid for 7 这是大家的共识 entrepreneurs and people whom I know profit nor disregarded for the purpose of from the time I spent living in Beijing protectionism. 概括来说,FTA 的目的在于打破 During recent meetings with Chinese 壁垒, 实现中国和瑞士之间货物和服 务的畅通, 同时为知识产权提供法律 保障 FTA 将立即或在一段时间内全 部或部分消除双边贸易中大部分的关 税, 具体取决于产品或服务 为了进 一步深化合作, 在 FTA 的基础上, 最 近又签署了劳工和就业协议, 旨在保 证劳工标准不会因追求利润而受到影 响, 或因贸易保护主义而受到忽视 这些协议意味着中国和瑞士全面加 强了双方之间的经济关系 随着中国成 为世界第二大经济体, 并成为瑞士的主 要贸易伙伴, 这项协议的签署是一个巨 大的进步 中国购买自瑞士的工业产 品数量超过了任何其它亚洲国家, 排名世界第三, 仅次于欧盟和美国 仅 Felix Sutter Ernst Stocker 在 2013 年, 瑞士发往中国的货物就占了全部出口额 ( 共计 87 亿瑞士法郎 ) Partner, Risk Assurance Services, Head Asia Desk PricewaterhouseCoopers AG Zurich, Switzerland Government Councillor and Director of the Department for Economic Affairs Canton of Zurich

10 封面故事 的 4.1%, 同时, 瑞士也从中国进口了 价值 114 亿瑞士法郎的货物 ( 占总进 口额的 6.1%) 瑞士频繁销往中国的产品包括机 器和仪器, 钟表, 化学品和药品 ; 而 如机械, 纺织品和服装, 钟表制造和 化工产品等大量产品又从中国销往瑞 士 大量瑞士服务提供商在中国经营, 反之亦然 中国是迄今为止瑞士在亚洲最 重要的贸易伙伴, 同时瑞士是中国的 第七大贸易伙伴及来自欧洲的第六 8 大外资来源地, Stocker 说道 除了中国和瑞士市场接轨带来的明显好处,Sutter 指出, 中国人不仅仅将瑞士视为一个销售区域, 而是将其看作一个国内生产总值超过 17 万亿美元的欧洲市场 多亏了双边协定的签署, 瑞士在欧洲的坚实地位为中国提供了一个通向 30 多个国家的理想桥头堡 近期对 FTA 的关注造成了这样的印象, 中国和瑞士之间的商务合作是比较新的发展, 事实上, 两个国家之间的商务往来已经有数世纪的历史 中国和瑞士之间的良好的商务合作关系可以追溯到 17 世纪中叶, 并在最近得到了快速发展, Stocker 说 瑞士是最早同中华人民共和国签订商业协议的国家之一 过去建立的大量商业联系为今天的繁忙往来奠定了基础 作为大苏黎世地区中心的苏黎世州多年来一直同中国保持着亲密的友谊, Stocker 继续说 近年来, 苏黎世地区同重庆和广东省建立了合作关系并在许多 These agreements amount to stronger economic ties across the board for China and Switzerland. With China now the world s second largest economy, as well as a key trading partner for Switzerland, this is a monumental step forward. China buys more industrial products from Switzerland than any Asian country and third worldwide, following the EU and US. In 2013 alone, Switzerland sent 4.1% of all its exported goods (valued at CHF 8.7 billion) to China, and imported CHF 11.4 billion worth of goods (6.1% of all imports) from China. Swiss goods regularly going to China include machines and instruments, watches, chemicals and pharmaceuticals; while goods such as machinery, textiles and clothing, watch making and chemical products flow heavily from China to Switzerland. A large number of Swiss service providers operate in China and vice versa. Today, China is by far the most important trading partner for Switzerland in Asia while Switzerland is China s seventh largest trade partner and the sixth largest source of foreign investment in Europe, Stocker says. Aside from the obvious benefits of granting two-way access to the Chinese and Swiss markets, Sutters notes that China's eyes are not so much set on Switzerland as a sales region, but on the European market with a GDP in excess of USD 17 trillion. Thanks to the bilateral agreement, Switzerland's firm base within Europe provides China with the ideal bridgehead to more than 30 countries. While recent attention to the FTA creates the impression that business collaboration between China and Switzerland is a recent development, the two nations in fact have been engaged in commerce for centuries. The excellent business relationship between China and Switzerland goes back to the mid-17th century and recently developed at a rapid pace, Stocker says. Switzerland was one the first countries to enter into commercial agreements with the People s Republic of China.

11 Cover Story 领域开展了合作 合作协议包括加强 A good deal of relationship building banking and finance. And yes, chocolate 经济和科技方面的合作关系 in the past laid the foundation for the and watches. buzz being felt today. The Canton of 瑞士 FinkRen 股份有限公司执行 Zurich, the center of the Greater Zurich There is one important matter to note 合伙人任榜英 Ren Bangying 说 : 20 Area, has maintained for years a close about industry in the nation. The Swiss 多年前, 瑞士公司开始在中国投资 friendship with China, Stocker continues. are humble, according to R. James 大部分的努力都证明是成功的, 无论 In recent years, Zurich established Breiding who was speaking in an 是对瑞士公司而言, 还是对他们的中 partnerships and engaged cooperation in interview with KPMG for its publication 国生意伙伴而言 numerous aspects with the provinces Clarity on Investment in Switzerland. This of Chongqing and Guangdong. The accounts for why much of the country's 具体而言,GZA 是诸多产业集群 cooperation agreements include strength is hidden from plain sight. Less 的大本营, 例如清洁可持续技术 高 the strengthening of economic and advertised than its signature items like 科技 IT 生命科学 精密产品和机械 scientific relations. chocolates and watches are a large 电气和金属加工业 (MEM) 当然, number of successful B2B companies 她还是瑞士传统产业的中心, 如医药 Ren Bangying, Managing Partner of (ABB, Holcim, Sika, Georg Fischer, 奢侈品 银行业和金融业 当然, 还 FinkRen GmBh, Switzerland, says: More Kühne & Nagel, Schidler) and companies 有巧克力和手表 than 20 years ago, Swiss companies selling goods and services attached started to invest in China. Most of these to other bigger brand names, such as 关于本国工业, 还有一个需要注意的重要事情 瑞士人非常谦虚,R. James Breiding 为其新书 瑞士投资的透明度 的出版接受了 KPMG 的采访, 其间, 他谈到了这一点 这就解释了为什么瑞士将大量国家实力隐藏在大家的视线之下 许多公司的广告宣传比不上瑞士的标志性特产 巧克力和手表, 但他们仍旧很成功, 例如 B2B 公司 (ABB 豪瑞 西卡 GF 乔治费歇尔 德迅和迅达 ) 以及一些同大品牌有关联的产品销售和服务公司, 例如香料和香精,Breiding 解释道 endeavors have proven to be successful, for both the Swiss companies and their Chinese business partners. Specifically, the Greater Zurich Area is home to a number of industry clusters, from clean and sustainable technologies to high-tech, IT, life sciences, precisions goods and the mechanical, electrical and metalworking industry (MEM). It is, of course, also a hub for industries classically associated with Switzerland such as pharmaceuticals, luxury goods, fragrances or flavors, Breiding explains. All told, whether B2B or in the spotlight, some 1,000 multinationals are operating in Switzerland today and account for 10% of the nation s GDP. Some of the heavy hitters with HQs in the alpine state include Siemens, Unilever, Johnson & Johnson, Dow Chemical and Google (whose staffs are called Zooglers in GZA, which they rate as the most desirable place to work among the company s many global hubs). Swiss 9

12 封面故事 总而言之, 无论是 B2B, 还是那些在聚光灯下的产业, 今天在瑞士经营的跨国公司有 1000 多家, 占全国 GDP 的 10% 总部设在这个高山国家的重量级公司包括西门子 联合利华 强生 陶氏化学和谷歌 ( 大苏黎世地区的谷歌员工被称为 Zooglers, 他们将这里评为是本公司诸多全球中心中最令人向往的工作地点 ) 瑞士跨国公司占了国内生产总值的 25%, 其中包括像雀巢 罗氏公司 苏黎世保险 嘉能可国际那样的巨头公司 10 瑞士产业范围如此之广, 无怪乎许多中国企业迫切地想在此地安营扎寨 Stocker 列出了选择 GZA 作为其欧洲基地的中国企业, 包括天合光能, 晶科能源, 英利, 纷美包装和华为 从建立总部, 寻找当地合作伙伴, 到通过兼并和收购实现成长, 经由瑞士走向欧洲的路有很多条 最初我们考虑了卢森堡 荷兰和爱尔兰, 徐说 但是, 由于瑞士较高的人身安全水平, 高效的政府和在世界范围内的声誉, 我们最终选择了瑞士 到目前为止, 我们在瑞士非常愉快, 我们公司甚至同德国大众实现了巨大的合作突破 对于还没有走进 GZA 但有此意向的中国企业来说, 要从哪里开始呢? 瑞士法律专家认同一件事 : 有意在该地区建立基地的中国投资者或公司必须做好功课和充分的准备 由于缺乏相关国际经验, 中国企业在欧洲开店需要面临与众不同的挑战 从了解税收政策到决定注册什么形式的公司, 充分准备是一剂良药, 是决定其能够在欧洲成功投资的重要因素 任榜英说, 在欧洲开展 multinationals make up for another 25% of national GDP and include giants such as Nestle, Roche, Zurich Insurance and Glencore... With such a broad scope, it is no surprise that a number of Chinese firms have eagerly set up shop in the region. Stocker lists Trina Solar, Jinko Solar, Yingli, Greatview Aseptic Packaging and Huawei among the Chinese firms that have chosen the Greater Zurich Area for their European base. From setting up HQs to seeking out local partners and pursuing growth through mergers and acquisitions, the paths to Europe via Switzerland are many. Initially, we considered Luxembourg, the Netherlands and Ireland, Xu says. But finally we decided to chooce Switzerland, due to its high level of human safety, the efficiency of its government and its worldwide reputation. So far I am happy with our stay in Switzerland, and the company has even had a big breakthrough with Volkswagen in Germany. For Chinese companies that have not yet made the leap to GZA but would like to, the main question is: Where do we begin? Swiss legal experts agree on one thing: Chinese investors or firms interested in establishing a base in the

13 Cover Story 任何投资之前, 都需要一个明确的 region must do their homework and be While a cultural gap undeniably exists, 战略 经营一家欧洲公司所涉及 prepared. Chinese companies face a China and Switzerland share more in 到的细节 和在中国经营公司是 unique set of challenges when setting up common than one may suspect, at least 非常不同的 这是必须要面对的 business in Europe due to their relative in one key area, itself a core soft skill 困难, 任榜英补充道 lack of international experience. that makes life and business tick in both cultures: the power of social networks. 虽然有当地专家的帮忙, 再加 From understanding taxes to deciding 上一点学习时间, 就能够辨别这样 what legal form to register a company Compared with competitors like Ireland, 的后勤问题, 但是还需要更为重要 under, a healthy dose of preparation is the UK and the US, Switzerland has 的深层次准备, 而且这种准备更加 the most important factor for determining one additional advantage, Sutter says. 微妙 任榜英解释说, 在欧洲实现 whether an investment in Europe When trading with China, a lot of 腾飞的中国公司和栽跟头的公司之 succeeds, according to Ren. A clear importance is attributed to guanxi, the 间的区别可归结为一点 : 软实力 strategy is needed before making any network of personal connections. During investment in Europe. The details of the time I spent in China, I discovered 来自皇冠金属的徐先生也表达 running a European company a very that in this respect we Swiss are not 这种观点 在 GZA 工作顺风顺水, different matter from running one in too different from the Chinese. We too 并没有遇到任何严重到足以称之为 China is another obstacle that must be foster personal relationships and seek to 挑战的事情, 徐说 瑞士朋友都非常热情友好 我的家人和我很享受这里的生活 尤其是在苏黎世和楚格地区, 那里有一个巨大的外籍人士社区 但是语言始终是我的一个障碍 我建议有兴趣来瑞士的投资者在决定来之前先学习一下欧洲文化 faced, Ren adds. While such logistical concerns can be addressed with the help of onthe-ground experts and a bit of classroom time, there is deeper layer of preparation that is equally important, yet more subtle. Ren explains that the difference between Chinese engage in dealings with one another that are based on respect. 11 虽然不可否认文化差异的存在, companies that take off versus those 但是中国和瑞士的共同点要比人们想 that crash and burn in Europe often 象的要多, 至少在一个关键领域是如 comes down to one thing: soft skills. 此, 这也是在两种文化下生活和做 生意必需的核心软实力 : 社交网络 Xu of Crown Metals echoes this 的力量 sentiment. Working in the GZA is so smooth, and does not pose anything big 同爱尔兰 英国和美国这样 enough to call it a challenge, Xu says. 的竞争者相比, 瑞士有一个额外的 The people in Switzerland are warm 优点,Sutter 表示 同中国开 and friendly. My family and I are really 展贸易时, 关系 扮演着非常重 enjoying life here. Especially in Zurich 要的角色, 也就是人脉关系 在中 and the Zug area, where there is a huge 国度过的这段时间里, 我发现在这 community of expats... But language is 方面瑞士同中国的区别不大 我们 always a barrier for me. I would suggest 也发展人际关系, 并争取在互相尊 for investors interested in moving to 重的基础上开展贸易往来 Switzerland to study up on European cultures before they decide to move.

14 观点 成功源自持续创新 Success Builds on Constant Innovation Balz Hösly 博士是著名的策略法律顾问和公司管理方面的执业专家 他也是多个公司策略发展方面机构的董事会主席 作为 SBA 遗产法的认证专家, 他在公司传承和私人客户的国际遗产规划方面也颇有见地 Balz Hösly 博士也在生活娱乐业和电子商务, 以及公众管理和公众私人合作伙伴 (PPP) 的商业模式方面有所专长 12 Dr. Balz Hösly is a renowned practitioner in strategic legal advice and corporate governance. He is chairman and member of several boards of directors and well versed in strategic corporate development issues. As a Certified Specialist SBA Inheritance Law he is expert in corporate succession and in international inheritance and estate planning for private clients. Balz Hoesly also focuses on live entertainment and e-commerce as well as on public governance and business models for public private partnerships (PPP). Balz Hösly 博士大苏黎世区经济发展署董事会主席 Dr. Balz Hösly Chairman of the Board, Greater Zurich Area AG 瑞士国家虽小, 但其拥有一个强大的经济中心 大苏黎世地区, 该地区位于瑞士中心位置 国际上将该中心视为全球最为成功的经济区之一 同时也是生活质量最高的区域之一 这些事实不是源自与生俱来的惠赐或是简单的巧合 瑞士和大苏黎世地区坚持持续创新之路存在相对直接的原因即 : 从本质上而言, 这与历史 地区的本 Switzerland is a small country with a strong economic center the Greater Zurich Area at its heart. This center is internationally respected as one of the most successful economic regions worldwide and simultaneously as one of the regions with the highest quality of life as well. Neither of these facts was a natural gift or a simple coincidence. There are relatively straightforward reasons why Switzerland and the Greater Zurich Area have trodden the path to permanent innovation: they essentially have to do with history, the nature of the region and Switzerland itself. Countries, regions and their local entrepreneurs do not develop innovative businesses because it is an obvious path to financial success. However, those

15 若将我们的区域和国家经济喻为发动机, 则创新即是该发动机的机油 苏黎世商业区和瑞士在早期即意识到创新的重要性 大苏黎世地区及瑞士的福利和繁荣归功于且仅能归功于持续创新 Innovation is the oil in the engine of our regional and national economy. The Zurich business region and Switzerland recognized the significance of innovation at an early stage. The welfare and prosperity of the Greater Zurich Area and Switzerland only exists today thanks to constant innovation. Opinion potential is only just big enough to keep the domestic economy going but too small to create the economic power to which Switzerland has worked its way up. The Swiss represent only 0.1 % of the global population but the list of the 500 largest companies in the world includes 12 Swiss companies. This fact alone emphasizes the significance of research and development and, by extension, innovation in Switzerland, and its ability to supply the international market with high quality Swiss services and products. The availability of a highly innovative and productive workforce is also a major reason why the Zurich business area and Switzerland can maintain their top rank in innovation even with very strong international competition. China and Switzerland: Partners for Innovation 13 质及瑞士本身有关 国家 地区及当地的企业家不会因为创新是通往财政成功的明显选择而发展创新性业务 然而, 那些没有替代物的商业会自动变革创新, 从而达到行事创新 瑞士和大苏黎世地区一直是这种情况 在这个国家, 用来出口且容易赚钱的商品是不存在的 另外, 它们也没有足够的农业产品, 可以有潜力征服世界市场, 创造充分的国家繁荣 最后但同样重要的一点是, 该国家和大苏黎世地区是如此 who have no alternative automatically become innovative, and consequently act innovatively. That has always been the case for Switzerland and the Greater Zurich Area. In this country, commodities that could be exploited and exported for good money do not exist. In addition, there are no sufficient cultivatable products with the potential of conquering the world market and creating sufficient national prosperity. And last but not least, the country and the Greater Zurich Area are so small that even their human What China achieved in only a few decades, has taken Switzerland 120 years to achieve: raising the country from a basic industrial level to an international provider of world-class products and services, which are competitive by global standards. Chinese and Swiss technology and engineering can thus be sold in the world s key markets. For collaboration in industry and science, Chinese and Swiss companies can meet at every level to jointly exchange technology and also to develop technology further. One example of intensified research and technologybased collaboration between Switzerland and China is the Sino-Swiss Science and Technology Cooperation (SSSTC).

16 观点 之小, 以至于它们 人类潜能 勉强可用以维持当地经济的发展 但要以瑞士的方式创造经济实力还是远远不够的 瑞士人口仅占世界的 0.1%, 但世界 500 强中, 瑞士公司有 12 家 这一事实本身强调了在瑞士通过拓展创新进行研究和发展的重要性, 并着重指出其以高质量瑞士服务和产品供应国际市场的能力 高创新性和生产性生产力的可用性也是苏黎世商务区和瑞士能够在激烈的国际竞争中保持其创新性位列前茅的主要原因 中国和瑞士 : 创新伙伴 14 中国在短短几十年便实现了瑞士 120 年间所达成的成就 : 将国家从基础工业水平提升到符合国际标准具有国际竞争性的世界一流产品和服务的国际供应商 中国和瑞士的技术和工程因此可在世界主要市场上进行销售 对于工业和科学合作, 瑞士和中国公司可从各层面满足交换技术的要求, 且可更进一步发展技术 以增强研究和技术为基础的中瑞合作其中的一个例子是中瑞科技合作 (SSSTC) 该项目设立于 2003 年, 在瑞士教育与研究国务秘书处 (SER) 及中国科技部签署了谅解备忘录 (MoU) 之后 近 200 合作项目在 SSSTC 第一阶段即已获奖, 其中的一些项目目前仍在继续 两国拥有强大完备的信息技术和精密技术 : 机械 机床 传感器, 光电子, 测量 / 控制 / 测试以及能够创造尖端工具和流程的计算机科学 在瑞士, 尤其是在大苏黎世地区存在许多小型生物制药公司, 它们拥有巨大的潜力, 可与中国的创 Switzerland 瑞士 UK 英国 Sweden 瑞典 Finland 芬兰 Netherlands 荷兰 USA 美国 Singapore 新加坡 Denmark 丹麦 Luxembourg 卢森堡 Hongkong 香港 Ireland 爱尔兰 Canada 加拿大 Germany 德国 年全球创新指数 Global Innovation Index, 2014

17 Opinion 新伙伴合作 大型制药公司就是其 中一例 瑞士期望能够保护其创新 型企业所创造的知识产权 : 因此该 国的专利流程非常直接, 专利能够 得到很好的保护, 而专利 品牌 及许可收入的税收也很优惠 最 后但同样重要的一点是, 瑞士的 金融业充满活力, 能够为瑞士 中国或中瑞合作设立在瑞士的创 新和国际项目提供银行 私募股 权投资和风险投资 中国与瑞士 : 关税取消之外的合作 中国是瑞士第三大贸易合作伙 伴 这使得与中国签署得自由贸易协定 (FTA) 的作用尤为显著, 该 FTA 于 2014 年 7 月 1 日生效 FTA 不仅能够促进双方货物及服务的市场准入, 增进知识产权保护及双方普遍经济关系的法律保护, 同时也能够通过促进科学 技术 研究 教育及文化领域的合作使双方与关税取消相关之外的领域合作走得更远 与其他未与中国签订 FTA 的国家相比,FTA 为瑞士提供了竞争优势 The program was established in 2003 after the signing of a Memorandum of Understanding (MoU) between the then Swiss State Secretariat for Education and Research (SER) and the Chinese Ministry of Science and Technology (MOST). Almost 200 collaborative projects have been awarded in the first phase of the SSSTC, and some are still ongoing. Both countries are strong in information and precision technologies in all its forms: machinery, machine tools, sensors, photonics, measurement/ control/testing, and computer science that enables the creation of cuttingedge tools and processes. Switzerland and particularly the Greater Zurich Area - host numerous smaller pharma and biotechnology companies with huge potential for collaborating with innovative partners from China; Big Pharma is just one example. Switzerland is eager to look after the intellectual property created by its innovative enterprises: the country's patenting process is straightforward, patents are well protected, and income streams from patents, brands and licenses are taxed favorably. Last but not least, there is a vibrant financial sector with banks, private equity firms and venture capital available for innovative and international projects set up by Swiss, Chinese or Chinese-Swiss partnerships. China and Switzerland: Partners for Trade Beyond Tariff Dismantling China is Switzerland s third largest trading partner. That makes the free trade agreement (FTA) with the People s Republic of China, which entered into effort on 1 July 2014, all the more significant. The FTA not only improves mutual market access for goods and services, enhances legal security for the protection of intellectual property rights and bilateral economic relations in general, but also goes far beyond tariffdismantling by fostering cooperation in fields including science, technology, research, education andculture. The FTA gives Switzerland a competitive advantage over countries, which do not have a FTA with China. 15

18 观点 中瑞自由贸易协定 瑞士向中国出口占其出口总额的 4.1%( 瑞士法郎 87 亿 ), 瑞士从中国进口占其进口总额的 6.1%( 瑞士法郎 114 亿 ) 16 单个产品或产品组的降税将在若干年间分阶段遵循 ( 至 2028) *3 亿瑞士法郎 - 无明细可提供 至 2028 年,558 百万瑞士法郎的节余相当于沙夫豪森州的 GDP CHF 558 million in savings by 2028 is almost as much as the GDP of the Canton of Schaffhausen 来源 :2014 年瑞士全球企业 Source: Switzerland Global Enterprise 2014

19 Interview 17

20 观点 软实力很重要 中国公司在瑞士的成功投资 Soft Skills Matter Chinese Companies Successful Investment in Switzerland 多年前, 瑞士公司开始在中国投资 由于要在不同文化背景的新市场取得成功是一个巨大挑战, 这些公司都依赖于专家的支持 大部分的努力都证明是成功的, 无论是对瑞士公司而言, 还是对他们的中国生意伙伴而言 如今, 越来越多的中国公司打算到欧洲去投资 这个挑战甚至更为巨大 为什么呢? 大多数瑞士公司在 20 年前也许还不了解中国, 可他们确实拥有在海外做生意的丰富实践经验 然而, 对大多数中国企业来说, 情况却不是这样 在许多情况下, 他们眼下还是第一次在海外投资, 才开始了解中国和欧洲之间的商业文化差异 丰瑞曾与许多成功的中国企业携手合作 这些中国企业有足够的经济实力在欧洲投资, 他们认为欧洲是较为安全和稳定的投资市场 欧洲是一个巨大的中国产品和服务的市场, 企业在这里也能够获得优秀的人才和先进的技术 这些公司的策略各不相同 有的想开拓国际市场, 加强与国际客户的沟通, 或完善全球售后服务, 其他公司则想要获得先进的技术知识, 或建立远程物流基地 不管怎样, 进入欧洲市场将有助于中国公司提高他们在中国和全球的竞争力, 一些中国企业已经在欧洲建立相当大的机构 任榜英 / 执行合伙人瑞士丰瑞股份有限公司 Ren Bangying Managing Director FinkRen GmbH, Switzerland More than 20 years ago, Swiss companies started to invest in China. Given the enormous challenge of being successful in a new market with a different culture, these companies relied on the support of experts. Most of these endeavors have proven to be successful, for both Swiss companies and their Chinese business partners. Today, more and more Chinese companies plan to invest in Europe, and this represents an even bigger challenge. Why? Most Swiss companies may not have known China 20 years ago, but they did have lots of operational experience in doing business abroad. Yet, for most Chinese companies, this is not the case. In many cases, they are only now making their very first investments abroad, and learning about the differences between Chinese and European business culture. FinkRen has worked with many successful Chinese companies. These companies have the financial capability to invest in Europe, a market that they perceive as a safe and stable place for their investments. Europe represents a big market for Chinese products and services, and also offers access to well-qualified people and advanced technology. The strategies of these companies vary. Some want to develop in the international market, improve communication with international customers, or improve global after-sales service; others want to gain access to advanced technical knowhow, or set up a remote logistics base. In any case, their presence in Europe will help Chinese companies to improve their competitiveness, both in China and worldwide. Some Chinese companies already run quite big

21 Opinion 其中有些企业非常成功, 而有些又 并非如此 是什么让他们如此不同? 成功的企业都懂得软技能的重要性 这里举两个例子,Lyric Robots 有限公司是广东一家私营企业, 是 中国定制装配自动化的前 5 名供应 商之一 他们希望自己的产品能在 国际市场上成为自动化设备的首选 Lyric Robots 已经聘请丰瑞帮助其 在西欧与强大的市场参与者建立合 作关系 这种合作使 Lyric 能够逐步 学习欧洲业务的特点, 并通过各个地区 ( 如大苏黎世地区 ) 的国际化人才而受益 Lyric 不仅可以在西欧扩大业务, 也可以在欧洲其他国家扩大业务 organizations in Europe. Some of them are very successful, others not. What makes the difference? The successful companies have understood the importance of soft skills. then, Kiekert has experienced rapid growth both in sales and profits globally. Kiekert has developed into the sales and production bases of Lingyun Group in Germany, USA, Czech Republic, Mexico 另一个例子是河北省凌云工业集团 凌云集团是中国汽车供应行业的龙头企业 2012 年, 该企业收购了活跃于国际市场的德国凯毅德公司 从此凯毅德实现了全球范围内销售和利润的快速增长并发展成为了凌云集团在德国 美国 捷克 墨西哥和俄罗斯的销售和生产基地 通过此次投资, 凌云集团收获了超过 100 亿人民币的收入, 从而实现了新的里程碑式发展 One such example is Lyric Robots Ltd., a privately owned company in Guangdong Province and one of the top five suppliers of customized assembly automation within China. The company wants its products to become the preferred choice for automation equipment in international markets. Lyric has hired FinkRen to support them in establishing a partnership with a strong player in Western Europe. Such a partnership will and Russia. And through this investment, Lingyun Group has reached a new milestone with more than 10 billion CNY in revenue. If we look at the experience gained over the last few years, being well-prepared is the most important factor for successfully investing in Europe. A clear strategy is needed. Secondly, investors need to learn how to run a European company; their company will not succeed if it is run 19 如果我们回顾过去几年的经验, 就会发现, 良好的准备是在欧洲成功投资的最关键因素 在欧洲做任何投资之前, 都需要一个清晰的战略 然后, 投资者需要知道如何经营欧洲公司 如果中国投资者还当它是中国公司来运行肯定是行不通的 发展必要的软技能, 了解欧洲的商业文化是成功的关键要素 对于这一点, 中国投资者应当寻求专家意见 就像中国人经常说的那样, 如果你不知道前面的路, 问问那些已经走过的人 allow Lyric to learn the characteristics of business in Europe step-by-step, and to benefit from international talent in areas such as the Greater Zurich Area. From here, Lyric will succeed not only in expanding their business within Western Europe, but the rest of Europe too. Another example is Lingyun Industrial Group in Hebei Province. Lingyun Group is a leading company in the Chinese automotive supply industry. In 2012, it acquired the internationally active German company, Kiekert Ltd. Since like a Chinese company. Developing the necessary soft skills and understanding European business culture are key elements to success. And for this, Chinese investors should seek advice from experts. As we say in China: If you do not know the road ahead, ask someone who has traveled it.

22 专访 皇冠金属贸易公司董事总经理许奇专访 Interview with Jacky Xu, Managing Director of Crown Metals Trading AG 许奇任职皇冠金属贸易公司的董事总经理, 并持有 曼西大学 (Massy University) 新西兰惠灵顿校区的信息管理和系统开发学士学位 许奇现主要负责欧洲市场的业务开发和拓展工作, 其客户包括著名的车企大众 宝马和蒂森克虏伯等 许奇有丰富的跨国公司管理经验, 具有全球视野 20 Jacky Xu is Managing Director of Crown Metals Trading AG and holds a Bachelor's Degree at Massey University in Wellington Campus of New Zealand, majoring in Communication Management and System Development. Jacky is in charge of developing and expanding the Europe market. His customers include VW, BMW, and Thyssen Krupp, just to name a few. Jacky has excellent multi-national company experience and is also a manager of global vision. 许奇皇冠金属贸易公司的董事总经理 Jacky Xu Managing Director of Crown Metals Trading AG 1. 请问您的公司在瑞士大苏黎世地区 (GZA) 从事什么业务, 您至今感觉如何? 皇冠金属是从事非铁金属贸易的公司 迄今为止我对生活在瑞士感到非常开心, 公司也在德国和大众的合作中得到突破, 获益匪浅 2. 在生活方式 ( 生活质量 ) 方面来说, 您从开始在 GZA 生活到现在为止的感想是什么? 瑞士人非常友好和热情 因此对我和我的家人来说, 我们很享受在瑞士的生活 而且我的儿子开始在幼儿园上学, 他和同学们的相处也非常友好 重点要提一下苏黎世和苏格州地区, 这里有非常大的外国人社区 ; 因此在这里生活是毫无困难的 1. What kind of business is your company doing in the Greater Zurich Area (GZA)? In business terms, how has the experience been so far? Crown Metals is dealing with Non-Ferrum metal trading. So far I am happy with my stay in Switzerland and also the company has a big breakthrough with Volkswagen in Germany. 2. What have the positive aspects been in terms of lifestyle (quality of life) since moving to/starting operations in GZA? The people in Switzerland are warm and nice. My family and I are really enjoying the life in Switzerland. Also my son started to attend the nursery school and he feels very good with his classmates. Especially in Zurich and Zug area, where there is huge community of expats, therefore, there is no difficulty in living here.

23 Interview 3. 您 / 或您的公司是否等考虑过其它地方的选址? 如果是, 是什么让您最终决定进驻瑞士大苏黎世地区 (GZA) 的? 是的, 一开始我们曾考虑卢森堡 荷兰和爱尔兰 但是我们最终决定选择瑞士, 是基于以下几个原因 : 治安状况 ( 人身安全 ) 每年的罢工日期 政府工作效率 世界范围内的良好声誉 4. 从您开始在瑞士大苏黎世地区 (GZA) 工作以来您面临的最大挑战是什么? 您会怎样建议其他来到此地的中国投资者 / 公司来处理这些挑战? 老实说, 在瑞士大苏黎世地区 (GZA) 工作真的是如沐春风, 没有什么能称得上挑战的东西, 家人和我都非常享受在瑞士的生活, 但是语言仍是一个比较大的隔阂 3. Did you/your company consider other locations? If so, what ultimately led to the choice of GZA? Yes, from the beginning, we considered Luxemburg, Netherland and Ireland. But finally we decided to chooce Switzerland, due to: Human safety Strike date / year Government work efficiency Worldwide reputation 4. What have some of the biggest challenges been since starting to work in GZA? How would recommend other Chinese investors/companies handle these challenges if they make a similar move to GZA? Frankly speaking, working in the GZA is so smooth, and does not pose anything big enough to call it a challenge. My family and I are really enjoying life here. But language is always a barrier for me. I would suggest for investors interested in moving to Switzerland to study up on European cultures before they decide to move. 21 要我提建议的话, 我认为投资者在决定来到瑞士之前, 应该多学习一下欧洲的文化

24 投资领域 21 世纪的首个十年见证了瑞士成为全球跨国公司国际和区域总部的首选之一 跨国公司将瑞士作为其基地管理业务, 同时还在瑞士设立共享服务中心和生产点, 这一趋势日益增长 瑞士拥有创新枢纽的盛誉, 因此越来越多的研发中心也开始建立在瑞士 目前, 该国已成为许多世界 500 强, 中小型公司以及各行业领域创业型公司通往欧洲的大门 中国和瑞士最近签署了自由贸易协定 (FTA), 该协定将在 2014 年 7 月 1 日生效, 这将极大地推动这一趋势的发展 瑞士总部 通往欧洲之门 Swiss Headquarters Your Gateway to Europe 22 这不仅仅是一项 FTA 这是一扇大门, 普华永道 (PwC) 在其编纂的一份报告中宣称 ( 普华永道国际有限公司为其子公司的运营提供保障 ) 2014 年 5 月在毕马威 (KPMG) 网站上发表的一篇文章也表达了同一观点 : 加上 2012 年 10 月生效的瑞士 香港新双重征税协定, 瑞士现在成为中国大陆或香港公司总部位置的首选, 是它们通往欧洲的理想大门 中瑞两国建立 FTA 是获益之选, 其中一个主要原因是它与欧盟之间的联系, 据以 Esther Kessler, 苏黎世大学应用科学院国际商业的高级讲师说道 瑞士本身不是欧盟成员国, 但作为欧盟最强大的经济体之一 连续六年位列全球最具竞争力经济体之一 它对欧盟成员国具有强大的影响力, 与欧洲大陆密不可分 瑞士和欧盟间达成得一系列双边协定界定了双方的关系 ; 通过瑞士联邦所采用的各种欧盟法律条例使得瑞士能够参与到欧盟的单一市场 中瑞 FTA 对欧盟成员国而言是非常强烈的信号, 使得他们进一步提高与中国的贸易合作及对中国的投资,Kessler 说 By Claire van den Heever

25 Investment Sectors 23 The first decade of the twentyfirst century has seen Switzerland become one of the world s top locations for housing the international and regional headquarters of multinational companies from around the world. Along with using Switzerland as a base from which to manage their operations, multinational firms are also showing a growing trend towards setting up shared service centers and manufacturing sites here. Because of the reputation as an innovation hub, more and more centers for research and development (R&D) are being established within Switzerland as well. Today, the country is a gateway to Europe for many Fortune 500 companies, small-and-midsized companies, as well as start-ups from virtually every industry sector. China and Switzerland s recently implemented free trade agreement, which took effect on 1st July 2014, is only expected to fuel this trend. It s not just any FTA it s a gateway, declared a report compiled by PwC, the umbrella under which the member firms of PricewaterhouseCoopers International Limited operate. A May 2014 article on KPMG s website indicated it held the same view: Together with the new Double Tax Treaty between Hong Kong and Switzerland that entered into force in October 2012, Switzerland is now a top headquarter location for Chinese or Hong Kong companies as an ideal gateway to Europe. One of the primary factors that makes China s establishment of the FTA with Switzerland a good choice is its links with the European Union (EU), according to Esther Kessler, a senior lecturer in the

26 投资领域 24 瑞士吸引跨国公司在本国成功设点存在几个原因 根据瑞士美国商会和波士顿咨询集团联合进行的一项研究指出, 当谈到吸引跨国公司, 瑞士不仅拥有诀窍, 还设立标准 瑞士为跨国公司提供优势商业环境, 反之, 跨国公司为瑞士经济做出重要贡献 : 这是一个双赢的局面 在这些双赢背后, 该报告继续指出, 双方共享的焦点是研发和创新 R. James Breiding 是 瑞士制造 瑞士成功背后不为人知的故事 一书的作者 在对其进行的一次访谈中, 当谈到外国跨国公司落户瑞士数量益增时, 他解释道 : 谷歌雇员最近将苏黎世选为该公司最具有吸引力的分公司目的地, 苏黎世当地的雇员也被昵称为 Zooglers 瑞士的各个城市因其生活质量 知识型产业关键标准在国际上频频位列前茅 这些优势, 与新的 FTA 结合在一起, 吸引了更多跨国公司在瑞士设立办公场所或总部, 尤其是中国公司 毕马威对 FTA 的一些影响作出澄清如下 : 自由贸易协定签署之后, 中国工业产品现存的瑞士关税将会取消 同样地, 瑞士对中国工业出口的大部分产品也会享有部分或全额关税豁免 FTA 同时也包含了农业和食品产品的关税优惠 department of international business at Zurich University of Applied Sciences. Switzerland itself is not a member of the EU, but as one of Europe s strongest economies and with a ranking of the world s most competitive economy for the sixth year in a row it has plenty of influence on EU member states, and within the continent as a whole. A series of bilateral treaties frames the relationship between Switzerland and the EU, and the adopting of various provisions of European Union law by the Swiss Confederation allows Switzerland to participate in the Union's single market. The China-Switzerland FTA sends a very strong signal to EU countries to further increase trade and investment with China, says Kessler. There are several reasons that Switzerland has been successful in attracting multinational companies. According to a joint study conducted by the Swiss-American Chamber of Commerce and the Boston Consulting Group, When it comes to attracting multinational companies, Switzerland not only has the know-how, it also sets the standard. Switzerland provides an advantageous business environment for multinational companies and, in turn, multinational companies make significant contributions to the Swiss economy. It is nothing if not a win-win situation. Underlying these mutual benefits, the report continues, is a shared focus on R&D and innovation. In an interview about the increasing number of foreign multinationals relocating to Switzerland, author of Swiss Made The Untold Story behind Switzerland s Success, R. James Breiding explains: Google employees recently elected Zurich as the most attractive destination network of the company and their local employees are fondly called Zooglers. Swiss cities are frequently at the top of international rankings for quality of life critical criterion for knowledge-based industries. These advantages, in combination with the new FTA, has made setting up offices or headquarters in Switzerland a 有权享有这些关税优惠的产品 必须原产自瑞士或中国 一般而 言, 这取决于产品的具体类型 瑞 士或中国生产商需确保这些产品 包含高达 40% 至 70% 的本国成 分, 或至少使用了所规定生产流程 的其中之一 这些细节对确保 FTA

27 Investment Sectors 提供两国认可的公平贸易领域非 常重要 中国长久以来便是瑞士重 要的合作伙伴 FTA 更进一步促 进这种贸易关系, 并拓展了双方的 贸易联系 毕马威 2014 年 5 月的 一篇文章报道 : 中国是瑞士在亚 洲的最大工业产品贸易伙伴, 而 瑞士则是中国的第七大贸易伙伴 及在欧洲的第六大外资来源地 普华永道的报告解释了如下 情况即通过改变公司在采购和 制造方面的价值链, 从而可满足 FTA 准入国的各项处理规定, 进 而可显著节省关税 通过这样做, 该报告继续解释, 中瑞 FTA 更进一步充分解锁三边贸易机会 这拓宽了对中国和瑞士的市场准入以及各自的 FTA 网 瑞士和中国的三边 FTA 网络所包含的国家遍布全球, 从印度到冰岛, 再到柬埔寨和加拿大, 该网络使得大量全球市场触手可及 当然, 在完成商业和价值链变革之前, 需要进行仔细规划和深度分析, 但若处理得当, 它们会呈现出巨大的商业潜力 这也高度彰显了 为价值链中的每个因素选择 正确位置 的重要性, 包括位于欧洲和亚洲的全球或区域总部, 普华永道的报告分析道 中国和瑞士 FTA 的冲击无疑是巨大的 : FTA 所有的一切通过为跨境贸易建立自由贸易入口重铸了国际贸易格局 great deal more appealing for Chinese companies in particular. KPMG clarifies some of the implications of the FTA: With the Free Trade Agreement, existing Swiss tariffs on Chinese industrial products will be abolished. Likewise, the vast majority of Switzerland s industrial exports to China will enjoy full or partial tariff dismantling. The FTA also includes tariff benefits for agricultural and food products. The products that are entitled to these preferential duties must originate from either Switzerland or China. Generally speaking and depending on the specific type of product Swiss and Chinese producers will need to ensure that products contain 40 to 70 percent local content, or that one of several stipulated manufacturing processes has to go a step further and expand their commercial ties. KPMG s May 2014 article reports, China is Switzerland s largest trade partner for industrial products in Asia, while Switzerland is China s seventh largest trade partner and the sixth largest source of foreign investment in Europe. PwC s report explains that by changing your company s value chain in terms of sourcing or manufacturing to meet the processing regulations laid out in the applicable FTA of the gateway country, significant duty savings can be achieved. In doing so, the report continues, the China-Switzerland FTA further unlocks ample opportunities for trilateral trade. It widens your market access to China and Switzerland and their respective FTA networks. 25 除 FTA 这一巨大网络的明显潜在优势之外, 因双重征税协定 (DTA) 的存在, 瑞士对跨国企业在欧洲建立总部也极具吸引力 DTA 的建立是为了避免对公司及个人在两国的收入进行双重征税, taken place. Such details are important in order to ensure that the FTA provides a regulated playing field that is recognized by both countries. China has been an important trading partner for Switzerland for some time, and the FTA enables it Switzerland and China s trilateral FTA networks include countries all over the world, from India to Iceland, and Cambodia to Canada, allowinga large number of global markets to be within

28 投资领域 例如在瑞士具有总部或分支的中 国公司 它们也协助跨境经济交 易更为顺畅同时更具成本效益 瑞士与 90 个国家签订了 DTA, 这使得效率低下及成本昂贵的征 税流程成为过去 事实上, 国家极具竞争性的税 率是其自身独有的优势 根据毕 马威 2014 年 8 月对瑞士作为投 资目的地的报道中指出, 瑞士的 中心位置, 具有高度竞争性的商 业环境及优惠的税收体系, 这些 是吸引国际公司至该国落户的主 要原因 极具竞争性的公司税 收及适用的赋税优惠期通常即代 表了商业的显著诱因 另外, 瑞 士税务机关以合作性及业务导向 26 性而闻名, 其税务裁定可在几周内即可获得, 这使得公司可在其投资前即可确定其课征方式 该报告澄清道 reach. Naturally, careful planning and in-depth analysis is required before implementing business and value avoid double taxation of corporations and individuals generating income in two countries, such as Chinese firms with 瑞士从地理上及政治上可有序分为 26 个不同的行政区, 这相当于在联邦体系下美国的州 公司税的实施以行政区为基础, 各不相同 事实上, 与其他包含瑞士主要城市 ( 如伯尔尼和日内瓦 ) 的区相比, 苏黎世州的公司税更低, 这也是大苏黎世地区 ( 包含了大部分的苏黎世州 ) 比其他地方能够更快吸引中国投资 同时, 它也被誉为苏黎世欧洲大都市区 (EMRZ), 它也是欧洲经济实力最强的地区, 同时也是瑞士的经济中心 chain transformations, but if done properly, they present huge potential for businesses. This also highlights the importance of selecting the right location for each element in the value chain, including your global and regional headquarters in Europe and Asia, PwC s report emphasizes. The impact of China and Switzerland s FTA is nothing short of immense. All in all the FTA recasts the international trade landscape by establishing a free trade gateway for cross-border trade. In addition to the obvious potential headquarters or branches in Switzerland. They also assist in making crossborder economic transactions smoother and more cost effective. Switzerland has DTAs with 90 countries, making inefficient and costly taxation procedures a thing of the past. Indeed, the country s competitive taxation rates are a draw card in their own right. According to an August 2014 report by KPMG regarding Switzerland as a destination for investment, its central location, highly competitive business environment, and favourable tax 瑞士成为跨国公司商业选址的 哈罗斯 ( 英国哈罗斯百货商店 ), 根据瑞士美国商会和波士顿咨询集团进行的一项联合研究指出 哈罗斯是世界闻名的高端百货商店, advantages of such a vast FTA network, Switzerland is an appealing location for establishing European headquarters because of the number of double taxation agreements (DTAs) it has negotiated. DTAs are established to regime are all responsible for attracting international corporations to the country. The competitive corporate taxation as well as available tax holidays generally represents significant incentives for businesses. Furthermore, the Swiss tax

29 Investment Sectors authorities are known to be cooperative as the European Metropolitan Region and business orientated and tax rulings of Zurich (EMRZ), it is one of Europe s can be obtained within weeks, providing economically strongest areas, and corporations with certainty on the tax Switzerland s economic hub. treatment prior to their investment, the report clarifies. Switzerland has become the "Harrods" of business locations for The country is geographically and multinational companies, according politically organised into 26 different to a joint study conducted by cantons, which are the equivalent of the Swiss-American Chamber of states within a federal system such as Commerce and the Boston Consulting the United States. Corporation taxes Group. The world famous upscale are also implemented on a canton by department store makes for a flattering canton basis. The fact that the Greater but apt metaphor. Harrods 这一比喻带有褒义, 非常恰切 哈罗斯代表了 国家对吸引外资和发展其自身商业措施的标准, 该报告解释道 而且, 随着时光的流逝, 若哈罗斯的完美声誉及其全球成功即是其拥有的所有, 那对瑞士而言, 这仅是它的开始 Zurich Area offers lower corporate tax rates than other cantons containing major Swiss cities (such as Bern and Geneva) is one reason that the Greater Zurich Area which includes most of the Canton of Zurich is quickly attracting Chinese investment across several sectors. Also known represents a standard against which countries interested in attracting foreign investment and developing businesses measure themselves, the report explains. And, if the store s flawless reputation and global success are anything to go by, this is only the beginning for Switzerland. 27

30 投资领域 28

31

32