摘要
老挝是“一带一路”倡议的重要参与国,老挝矿业聚集了一批中国大型的国有企业和民营企业投资者。未来,中老铁路通车,运输成本降低,将会带来更多的中国投资者。中国投资者投资老挝矿业需要审慎决策,需要对老挝矿业相关的法律进行深入了解,掌握其中的关键之处,以降低投资风险。本文通过梳理老挝最新矿业法律,对老挝矿业投资涉及的投资准入、重要证照取得、税费等进行分析研究,向投资者阐明,老挝矿业开发区分为多个阶段、按阶段申请证照、矿业权期限较短、矿业权转让受限制、矿业权不能进行担保融资、税费较高、政府参股等核心风险要点。最后,提示老挝矿业的中国投资者在投资决策之前应当根据自身情况,结合项目实际情况,进行法律尽职调查、投资路线设计和税务筹划。
Laos is an important participant in the Belt and Road initiative,the Laos mining industry gathered a group of large Chinese state-owned enterprises and private enterprise investors.In the future,the opening of the China-Laos railway and lower transportation costs will bring more Chinese investors.Chinese investors need to make prudent decisions to invest in Laos mining,need to have a deep understanding of the relevant laws of Laos mining,grasp the key to reduce investment risk.Based on the latest mining laws in Laos,this paper analyzes and studies the investment access,the acquisition of important certificates and licenses,and the taxes and fees,etc.It is clarified to investors that Laos mining development is divided into many phases,applying for licenses by phase,the term of mining right is relatively short,the transfer of mining right is restricted,mining right cannot be guaranteed for financing,taxes and fees are relatively high,and the government holds shares and other core risk points.Finally,a reminder to the Chinese investors of Laos mining that they shall carry out legal due diligence,design of investment route and tax planning based on their own situations and actual situations of the project before making investment decisions.
作者
刘鑫
LIU Xin(Yunnan Lingyun Law Firm,Kunming 650000,China;Zhonglian Meigong Law Firm,Vientiane 999012,Laos)
出处
《中国矿业》
2021年第9期54-57,共4页
China Mining Magazine
关键词
老挝
矿业开发
投资准入
法律
矿业权
Laos
mining development
investment access
law
mining right