马来西亚柔佛州依斯干达计划 Malaysia Johor Iskandar Project

依斯干达是马来西亚柔佛州南部一个新兴经济特区，地理位置奇佳，其策略性地点与新加坡毗邻，距离新加坡中央商业区仅24公里。依斯干达发展区被视为柔佛---新加坡---印尼三角区的中心地带，面积比邻国新加坡大两倍半。被形容为有如深圳与香港般的经济特区。

依斯干达发展区划分为五个经济旗舰区，这五个旗舰区为:

A区：新山市中心，包含新金融区和经提升的中央商业区，金海湾河滨城市，地不佬以及新柔长堤的周边

这是柔佛州的商业心脏地带，也是进入新加坡的主要通道。新山的首要商业活动与新加坡活耀的金融领域可相辅相成。为改善新山市中心与新加坡的交通衔接问题，马新两国政府计划合作发展跨国轻快铁系统，从新加坡理工学院地铁站连接至新山市区。快铁系统将能进一步疏导新山往返邻国的庞大交通流量。该系统预计将在2014年开始，2018年完成，费用由马新政府两国分担。

B区：努沙再也

努沙再也是依斯干达经济特区其中一个旗舰区，也是该特区的主要驱动计划。努沙再也新镇占地大约2400亩，是个综合住宅和商业的发展区，也是政府机构、旅游及休闲、教育、创意、卫生及保健、及工业、金融、产业及基本设施的枢纽。根据计划，2025年时，努沙再也将拥有50万人口。亚洲第一座LEGOLAND主题乐园与HELLO KITTY主题乐园和未来的松木依斯干达马来西亚影城也设立在此。位于努沙再也的教育城是马来西亚的新教育枢纽，从学前教育中心到大学学府一应俱全。已经吸引了多间国际著名的学校在此开校授课，新加坡每天有超过百名孩童过境马来西亚，到努沙再也的教育城上学。獅城大富商林榮福也相中努沙再也門戶（Gerbang Nusajaya），與UEM置地在該區打造佔地逾270英畝的賽車城（Motorsport City），發展總值估計逾35億令吉。上述賽車城預計會在2016年運作，這項綜合型的發展計劃，擁有4.5公里的賽車跑道、汽車展示廳、維修廠、娛樂中心、餐飲店等。


C区：西部发展项目包括丹绒伯勒巴斯港口和伯勒巴斯自由贸易区

占地约3万亩的工业发展地段，由丹绒柏勒巴斯港口和丹绒宾发电厂组成。丹绒柏勒巴斯港口总面积达3500英亩，拥有2000亩的港口设施及1500亩自由贸易区。这个港口处理我国将近三分之一的总货柜吞吐量，成为最繁忙的港口。








D区：东部发展项目包括巴西古当港口和丹绒浪塞港口

这包括成立丹绒浪沙科艺园，及全面发展巴西古当港口和丹绒浪沙港口，以达到可媲美区域内其他港口的标准，并为国家带来可观的外汇收入。这是一个占地3万1132公顷的工业与制造业枢纽。巴西古当主要的经济活动有电子与电气、化学、石油化学、生物燃油化学、食品业与塑胶业、以机械为主的工业、港口与物流、货运、研究与开发等。此外，这里也有与石油和天然气有关的重工业如机械、金属加工及造船厂。


E区：士乃－士姑来地段，也就是苏丹依斯迈国际机场的所在地

士乃国际机场有望在2025年成为继新加坡樟宜机场之后，在本区域排名第二的机场。从新山开车前往士乃机场仅需30分钟。另一项大型发展计划是已落成启用的柔佛名牌商品城。 耗资1亿4900万令吉，占地33万平方尺的商城是全球著名国际名牌商品城（Premium Outlets）在东南亚的首家名牌商城，这里可以用就实惠的价格买到品质优越的商品。柔佛国际名牌商城现有70家商店，将额外注资1亿令吉，以增建另60个商店，将该商城的店面总数增至130家。柔佛国际名牌商城未来的计划包括建筑水上乐园、会展中心及一座2000个房间的酒店。就连外国的电视台也都有采访哦！



依斯干达区发展局的奖掖与扶持配套，该项奖掖分为财务性及非财务性，提供于拥有依斯干达发展区的公司，并且已延伸至受批准的发展商、发展管理公司以及学识型外国员工。该项奖掖配套如下：

项目	细节
提供予拥依斯干达发展区地位公司的奖掖	从业者开始于受批准节区为该区及马来西亚以外地区或完全在国外的顾客提供合格活动，从营业所得的收入，获准暂停缴纳10年的所得税，惟有关营业活动必须于2015年杪之前展开. 支付予非大马居民的服务费和权益费，可豁免于预扣税长达10年，从业者营业开始生效
提供予受批准发展商的奖掖	在受批准节区内脱售任何权益或土地，所得的法定收入，获暂停缴纳所得税，直至2015报税年. 在受批准节区内，从租金或销售建筑物所得的法定收入，获暂停缴纳所得税，直至2020报税年. 支付予非居民的服务费、利息及权益费，获豁免于预扣税，直至2015年12月31日.
提供予受批准发展管理公司的奖掖	为受批准发展商提供管理、监督或行销服务，所得的法定收入，获豁免于缴纳所得税，直至2015报税年. 支付予非居民的服务费，获豁免于预扣税，直至2015年12月31日.
知识型外国员工	准许入口或购买免税汽车供个人用途.
非财务性奖掖	豁免于外资投资委员会条规. 外汇管制条规予以伸缩性处理. 以外币支付及接受大马居民的付款. 可向持执照岸内银行及非居民借贷任何数额的外币. 投资任何外币数额于岸内及岸外资产. 保留岸外出口收益. 无约束聘请外国知识型员工. 豁免于国有企业必须开放至少30%股权供土著参与的法定条规.

Iskandar is a new special economic zone in the southern state of Johor, Malaysia, geographical wonders, its strategic location adjacent to Singapore, only 24 kilometers from the central business district of Singapore. Iskandar Development Region in the heart of triangle, Johor --- Singapore --- Indonesia, an area larger than neighboring Singapore two and a half times. Has been described as like Hong Kong with Shenzhen Special Economic Zone.

Iskandar development is divided into five economic flagship area, the five flagship zones:

Zone A: Johor Bahru city center, including the new financial district and the upgraded central business district, the Danga Bay, Tebrau and Jb - Woodland Causeway

This is the heart of Johor Bahru, and also the main entrance to Singapore. The primary business activity of the Johor Bahru with Singapore financial sector can complement each other. In-order to solve the traffic convergence problems, Malaysia and Singapore Government plans to development of LRT system, connected from Singapore Polytechnic Metro Station to Johor Bahru downtown. Fast rail system will be able to further divert the huge traffic volume of the Johor Bahru. The system is expected to begin in 2014, completed in 2018, the cost share by both countries.

Zone B: Nusajaya

The Nusajaya is a flagship area of Iskandar project, is also the main driver of the plan. Nusajaya area about 2400 acres, the integrated development of residential and commercial district, the executive branch of government, tourism and leisure, education, creativity, health and health care, industrial, financial, and infrastructure hub. According to the plan, by 2025, Nusajaya will have a population of 500,000. Asia's first LEGOLAND theme park, HELLO KITTY theme park and also future Pinewood Iskandar Malaysia Studios is also set up in here. EduCity (Education City) is a new education hub in Johor, Malaysia, ranging from pre-school to universities. Has attracted many well-known international schools opened their branch in here, everyday more than one hundred Singaporean's children in transit to Malaysia, Nusajaya EduCity's school. Singapore wealthy businessman Peter Lim also selected Nusajaya new town (Gerbang Nusajaya), together with UEM to build the racing city (Motorsport City) covers an area of over 270 acres, the gross development value is estimated at over 35 billion ringgit malaysia. The Motorsport City is expected to be operational by 2016, the comprehensive development plan, has a 4.5 kilometer racing track, car showrooms, maintenance shops, entertainment centers, restaurants, etc..


Zone C: The western development containing Port Tanjung Pelepas and the Pelepas Free Trade Zone

Industrial development approximately 30,000 Acres is covers by the Port Tanjung Pelepas and Tanjung Bin power plant. Port Tanjung Pelepas total area of ​​3,500 acres, with 2,000 acres of the port facilities and 1,500 acres of free trade zones. This port handled around one-third of our country total container throughput, and is one our our busiest port.


Zone D: The eastern development of Port Pasir Gudang and Tanjung Langsat Port

This includes the establishment of Tanjung Lang Technical Arts Park, and comprehensive development of Port Pasir Gudang and Tanjung Langsat ports, in-order to more competitive to the area and bring substantial foreign exchange earnings for the country. This is an area of ​​31,132 hectares of industrial and manufacturing hub. The main economic activity in Pasir Gudang is electronic and electrical, chemical, petroleum, bio-fuel chemical, food industry and the plastics industry, ports and logistics, cargo, research and development, etc.. In addition, there are also related to the oil and gas, heavy industries such as machinery, metal processing and shipyard.


Zone E: Senai - Skudai, Sultan Ismail International Airport also located in this area

Senai International Airport is expected to become the second airport in the region in year 2025. There is just 30 minutes drive from Johor Bahru to Senai Airport. Another large-scale development program has opened Johor Premium Outlets. Spend 149 million ringgit malaysia, the mall covers an area of ​​330,000 square feet is the world's well-known international brand-name merchandise City (Premium Outlets) in Southeast Asia, where you can buy superior quality products on affordable prices. The Johor Premium Outlets has 70 shops, There is additional of 100 million ringgit malaysia to build another 60 shops, the store total will be 130 shops. Johor Premium Outlets future plans include build a waterpark, convention center and a 2,000 rooms hotel. Even foreign television stations also have an interview with for Johor Premium Outlets!


IRDA's incentive and support package, which are divided into fiscal and non-fiscal, are available for Iskandar Malaysia-status companies, and have been extended to approved developers, approved development managers and foreign knowledge workers. The incentive packages are as per listed below:

Item	Details
Incentives for Iskandar Malaysia- status companies	10-year income tax break from commencement of operations in respect of income from qualifying activities in the approved node for customers located within the approved node and outside Malaysia or wholly outside Malaysia provided these operations start before the end of 2015. Exemption from withholding tax on payments for services and royalties to non-residents for a period of 10 years from commencement of operations
Incentives for approved developers	Income tax break up to year of assessment 2015 on statutory income from the disposal of any right in or over land within the approved node Income tax break up to year of assessment 2020 on statutory income from the rental or sale of buildings within the approved node Exemption from withholding tax on payments made to non-residents for services, interest and royalties, up to December 31 2015
Incentives for approved development managers	Exemption from payment of income tax on statutory income from the provision of management, supervisory or marketing services to an approved developer until year of assessment 2015 Exemption from withholding tax on payments made to non-residents for services up to December 31 2015
Foreign knowledge workers	Allowed to import or purchase a duty-free car for their personal use
Non-fiscal incentives	Exemption from the Foreign Investment Committee rules Flexibilities under foreign exchange administration rules make and receive payments in foreign currency with residents borrow any amount of foreign currency from licensed onshore banks and non-residents invest any amount in foreign currency assets onshore and offshore Retain export proceeds offshore Unrestricted employment of foreign knowledge workers Exemption from statutory rules that state companies must have Bumiputra participation of at least 30% of equity