卢森堡是除了开曼群岛外，次要热门的离岸公司注册地方，这里的金融状态如何？

Luxembourg is in addition to the cayman islands,Secondary popular offshore company registration place,The financial status?

　　文/特约记者 嵇晨 发自卢森堡

Wen/stringer JiChen from Luxembourg

　　卢森堡财政部部长卢克（Luc Frieden）的一句“小国需要更多朋友”，精准地道出了地理袖珍国卢森堡的智慧生存哲学。

Luxembourg Treasury secretary Luke(Luc Frieden)sentence"Small country need more friends",Accurate tunnel out of the geographical pocket countries Luxembourg wisdom survival philosophy.

　　在卢森堡工作多年的中国银行(601988,股吧)卢森堡分行的公司业务高级经理薛键说：“卢森堡的友好，不是你从宣传文件上能体会得到的，而是你真的在卢森堡开始投资做生意，才会切身感受到它的友好。”

In Luxembourg work years of bank of China(601988,guba)Luxembourg branch business senior manager XueJian said:"Luxembourg friendly,Not you from publicity documents can get experience,But you really in Luxembourg to start investing in business,Will personally feel it friendly."

　　今年正值中卢两国建交40周年，11月底，卢森堡大公储纪尧姆（Prince Guillaume）偕新婚妻子卢森堡大公储妃史蒂芬妮（Stephanie）把婚后首次正式外事访问定在了中国。卢森堡经济与外贸部部长施耐德（Etienne Schneider）对《陆家嘴(600663,股吧)》记者表示，之所以把访问时间定在11月下旬，就是为了能够会见中国新一届的中央领导人，促进中卢两国未来进一步的经贸往来。

When this year in Lou of diplomatic relations between the two countries and anniversary,By the end of November,Luxembourg DaGongChu guillaume(Prince Guillaume)With new wife Luxembourg DaGongChu princess Stephanie(Stephanie)After the first official foreign visit set for China.Luxembourg economic and foreign trade minister schneider(Etienne Schneider)to[lujiazui(600663,guba)]reporters,The reason the access time constant in late November,Is in order to be able to meet with China the new central government leaders,To promote the two countries in Lou further economic and trade relations.

　　友善的外交政策，是卢森堡多年来立足欧洲的根本。从地理位置上看，位于西欧内陆的卢森堡，东邻德国，西接法国，北部和西部同时接壤比利时，是中世纪时期的要塞重地，曾经在20世纪内遭到多次入侵，在二战结束之后，卢森堡放弃了此前的中立原则，成为北约、欧盟等重要国际机构的创始成员国之一。

Friendly foreign policy,Luxembourg is for many years based on the fundamental of Europe.Geographically,Is located in the western inland Luxembourg,Adjacent to the east German,West meets the French,North and west and bordering Belgium,The medieval period is the important fortress,Once in the twentieth century was in many invasion,After the end of the second world war,Luxembourg gave up the previous neutral principle,Become NATO/The European Union and other important international institutions founding member.

　　也许是因为历史的过往经验，施耐德表示：“卢森堡从来不希望和世界其他国家斗争，而是希望能够共同携手解决问题。”事实上，卢森堡的发展金融业战略在过去40年中给当地经济带来了前所未有的成功。

Perhaps because of the history of past experience,Schneider said:"Luxembourg never hope and the rest of the world struggle,But hope to be able to work together to solve problems."In fact,The development of Luxembourg financial strategy in the past forty years, the local economy has brought the unprecedented success.

　　目前，卢森堡已经成为欧洲金融中心，也是仅次于美国的全球第二大基金投资注册和运作国家，当地金融业务涉及领域包括财富管理、资产管理和投资基金、国际融资贷款、保险业和结构性金融服务。包括德意志、法国巴黎银行、汇丰银行、摩根大通、野村、黑石基金、富达基金、富兰克林基金等上千家全球大型国际银行、基金等金融相关机构在卢森堡开设分支机构，中资的中国银行、中国工商银行(601398,股吧)和即将入驻卢森堡的中国建设银行(601939,股吧)也都位列其中。

At present,Luxembourg has become the European financial center,After the United States is the world's second largest fund investment registered and operating state,The local financial business involves the field including wealth management/Asset management and investment funds/International financing loans/The insurance industry and structural financial services.Including deutsche/BNP paribas/HSBC bank/Jpmorgan chase/nomura/Black stone fund/Fidelity fund/Franklin funds thousands of global large international Banks/Funds, and other financial institutions to open a branch in Luxembourg,Chinese bank of China/The industrial and commercial bank of China(601398,guba)And the China construction bank in Luxembourg(601939,guba)Are among them.

　　坚持不废除银行保密

Insist on not the abolition of bank secrecy

　　难以回避的是，近40年来在金融业上获得的巨大成功，部分来自于卢森堡享受的银行保密制度给其经济带来了大笔利润，这是卢森堡成为欧元区内最重要的私人银行和财富管理中心的原因之一。

Hard to avoid is,Nearly forty years in the financial industry and won great success,Part from Luxembourg enjoy bank security system to its economic brought huge profit,This is Luxembourg become the euro area, the most important private banking and wealth management center is one of the reasons.

　　然而，随着近年来欧美市场爆发的金融危机，点燃了多国高层对于“银行保密法”的诟病，质疑其导致的信息不透明是酿成金融危机的根源之一，有关“重新构建和定义银行保密法”的呼声响起。

however,In recent years, with the European and American market the outbreak of the financial crisis,Ignite the allied high for"Bank secrecy laws"for,The question in the information opacity is one of the roots of a financial crisis,relevant"To build and define bank secrecy laws"Call sounded.

　　事实上，卢森堡并没有忽视这个挑战，官方在坚持绝不能废除的同时，也赞同“全球新金融形势下银行保密法的确需要重新定义”。因此，近年来在调整对外政策导向方面，卢森堡反复强调“我们不是避税天堂”，旨在扭转世界对卢森堡的定义，强调主权国家的法律监管和稳定的政治政策环境。

In fact,Luxembourg and not ignore this challenge,Officials insist can never abolished at the same time,Also agree with"The new global financial situation bank secrecy laws really need to redefine".so,In recent years in the adjustment of foreign policy guide aspects,Luxembourg reiterated"We are not tax havens",Aims to turn the world the definition of Luxembourg,Emphasis on sovereign state legal supervision and stable political policy environment.

　　诚如卢克在专访中对记者重申，卢森堡的金融监管符合欧盟、国际货币基金组织及经济合作与发展组织的标准。

As Luke in an interview to reporters reiterated,Luxembourg financial supervision accord with the European Union/The international monetary fund and the organization for economic cooperation and development standard.

　　然而在具体操作方面，卢森堡坚持给予外来投资者灵活变通的税收优惠。官方资料显示，名义上卢森堡法定企业所得税率接近欧洲平均水平，其中卢森堡市的税收为29.63%，但由于卢森堡公司的税收基数比其他大多数地区的税收基数都低，整体税收制度非常具有吸引力，造就了该国有利的整体投资环境。

However, in the specific operation,Luxembourg insist to give foreign investors nimble tax preferential.Official data show,Nominal Luxembourg legal enterprise income tax rate close to the European average,The Luxembourg city tax is 29.63%,But due to the Luxembourg corporate tax base than most other areas of the tax base is low,The overall tax system is very attractive,Make the country's favorable overall investment environment.

　　此外，卢森堡政府征收的增值税额虽然非常可观，但增值税率是欧盟内部最低的，目前的标准税率是15%，特殊商品和服务可享受3%、6%或12%的减免税率。

In addition,Luxembourg government collection of value-added tax although very considerable,But the value added tax rate is the lowest in the European Union,The current standard rate is 15%,Special goods and services can enjoy 3%/6% or 12% of the reduction rate.

　　施耐德对记者表示，为了鼓励和吸引外来投资，卢森堡制订了一系列针对性的补助和鼓励政策，大多数资本密集型企业都能享有平均14%的税收优惠条件，为了提高法律安全性，纳税人和机构可以事先和当地税务局讨论开展的商业活动，确定课税方法的适用性。

Schneider told reporters,In order to encourage and attract foreign investment,Luxembourg set down a series of specific subsidies and incentives,Most of the capital intensive enterprise can enjoy an average 14% tax preferential conditions,In order to improve the safety law,Tax payers and institutions can advance and local tax bureau to discuss business,The applicability of the method to determine the tax.

　　一位就职于投资基金驻卢森堡分公司的中方高管对记者透露：“一般情况下，充分的税收优惠折算下来，这里的实际税率只有名义税率的一半。”该公司在设立卢森堡分公司的时候，曾经接受了当地税务部门就如何合理降低缴税金额的针对性指导。

A worked in investment fund in Luxembourg branch of the Chinese executives said to reporters:"generally,Full of preferential tax reduced down,The actual rate only nominal rate of the half."The company set up in Luxembourg branch of time,Once accepted the local tax department how to reasonably reduce the tax amount of specific guidance.

　　开放而高效

Open and efficient

　　国富则利民，体现在另一位在卢森堡工作多年的中国银行家对记者讲述的亲身经历。

National wealth, and the,Reflected in another in Luxembourg work years of China's bankers to reporters about the experience.

　　几年前，这位银行家的9岁女儿要在卢森堡注册上小学，但因为他居住的社区内学校已经招生满额，眼看着无法解决女儿的入学问题，他半开玩笑地对学校说，最好找你们的教育部部长聊聊。没想到，几天后卢森堡教育部真的来电话说要帮助他解决女儿入学问题，结果问题很快得到顺利解决，女儿不仅在邻近的社区内找到了合适的学校，还免费获得了校车接送的额外补偿服务。“你很难想象这个国家政府运作是那么高效有序。”这位中国银行家对记者感叹道。

A few years ago,The banker's nine years old daughter in Luxembourg registered in elementary school,But because he lives in the community school has admissions quota,See the problem cannot be solved daughter admission,He half jokingly said to the school,Had better look for your chat the minister of education.Didn't think,A few days later Luxembourg ministry of education really call words to help him solve daughter entrance problem,Results problems soon be solved successfully,Not only daughter in neighboring community to find the right school,Also free transportation is the additional compensation for services."You cannot imagine the country government operation is so efficient and orderly."The Chinese bankers to reporters sighed.

　　施耐德在专访中对记者笑称：“我并不觉得自己是一个国家的部长，而更像服务管理这个国家部分事务的职业经理人，让这个国家的人们获得更好的生活，必须要保证整个社会良好的运作，吸引更多投资，振兴卢森堡的经济。”

Schneider in an interview to reporters smile said:"I don't think you are a country's secretary,And more like service management of the country of the affairs of the professional managers,Let the country's people live a better life,Must ensure that the whole society good operation,Attract more investment,The revitalization of Luxembourg economic."

　　为了鼓励和吸引更多外来投资，并留住来自海外的高级专业人才，施耐德对记者表示，在卢森堡境内的海外工作人士，在社会福利方面享受和卢森堡本地公民同等甚至更高待遇——这也许可以解释为何上述这名中国银行家可以顺利地解决女儿就学的问题。

In order to encourage and attract more foreign investment,And keep the senior professionals from overseas,Schneider told reporters,In Luxembourg within the territory of the people working overseas,In social welfare enjoy and Luxembourg local citizens equal or higher treatment - this may explain why the above the Chinese bankers can successfully solve the problem of daughter learn.

　　此外，比一般给予外来投资税收优惠的做法更进一步的是，如果计划来卢森堡投资的公司是具有发展前景的高科技新兴产业，卢森堡还特别为卢森堡境内的研究活动提供直接补助和奖励，尤其是基础研究可以获得相当于合格投资75%的补助，最高补助金额将达到100万欧元。

In addition,Than the average give foreign investment preferential tax practice further is,If plan to Luxembourg investment company is a high-tech emerging industry development prospects,Luxembourg also specifically for research activities within the territory of the Luxembourg provide direct subsidies and reward,Especially the basic research can obtain qualified investment is equivalent to 75% of the subsidy,The highest subsidy amount will reach 1 million euros.

　　政府的服务精神更是充分体现在机构、官员对民众的开放程度之上。据记者了解，早在此次卢森堡大公储纪尧姆的访华行程确定前数周，卢森堡商务部的网站上就公布了计划，并对有兴趣参加的企业团体开放注册报名信息。

The government's service spirit is fully embodied in the institution/Officials of the people above openness.According to reporter understanding,As early as in the Luxembourg DaGongChu guillaume's visit to determine a few weeks before the trip,Luxembourg ministry of commerce web site published plan,And to be interested in going to the enterprise group open registration information.

　　地理面积袖珍的卢森堡，就这样在欧洲大陆的“夹缝”和全球化浪潮中悄然发展，如今已是茁壮成长为世界都不能忽视的“金融大国”，纵使存在产业单一性的缺点和风险，但“容易转身”、政策灵活的小国高效运转机制，使其在过去几十年和未来都不断进行经济增长点方向的调整。从传统钢铁支柱产业，到上世纪60年代的银行业、80年代的保险业、90年代的基金资产管理，在进入21世纪之后，现在的卢森堡除了深入具备优势的金融领域，政府还在大力推进高科技研发、生物制药和物流行业等多个经济领域，努力将自己打造成投资欧盟的门户。

Geographical area pocket Luxembourg,So in Europe"crack"And globalization development quietly,Today is already thrive for world cannot be ignored"Financial powers",Even though existing industry oneness faults and risk,but"Easy to turn"/Policy agile small efficient operation mechanism,Make it in the past few years and the future direction of the ongoing economic growth point adjustment.From the traditional steel pillar industry,By the 1960 s banking/The insurance industry in the 80 s/In the 90 s of the fund's assets management,On the threshold of the 21st century later,Now the Luxembourg in addition to further have the advantages of the financial sector,The government is also vigorously promote high technology research and development/Biological pharmaceutical and logistics industry, and other areas of the economy,Efforts to create a European Union investment portal.