Ease of Doing Business in Peru
营商环境报告2013——秘鲁部分(驻秘鲁使馆经商处节选编译)
Region 所属地区 |
Latin America & Caribbean 拉美及加勒比地区 |
Income Category 收入等级 |
Upper middle income 中上等收入 |
Population 人口 |
29,399,817 |
GNI Per Capita (US$) 人均国民收入(美元) |
5,500 |
Doing Business 2013 Rank 2013年排名 |
Doing Business 2012 Rank 2012年排名 |
Change in Rank 排名变化 |
43 |
41 |
|
Topic Rankings 排名 |
DB 2013 Rank 2013年排名 |
DB 2012 Rank 2012年排名 |
Change in Rank 排名变化 |
Starting a Business 开办企业 |
60 |
53 |
|
Dealing with Construction Permits 取得建筑许可 |
86 |
104 |
|
Getting Electricity 取得电力 |
77 |
78 |
|
Registering Property 产权注册 |
19 |
21 |
|
Getting Credit 取得贷款 |
23 |
23 |
无变化 |
Protecting Investors 投资者保护 |
13 |
17 |
|
Paying Taxes 支付税收 |
85 |
87 |
|
Trading Across Borders 跨境贸易 |
60 |
58 |
|
Enforcing Contracts 合同执行 |
115 |
115 |
No change |
Resolving Insolvency 解决无偿付能力 |
106 |
106 |
No change |
Starting a Business
开办企业
The challenges of launching a business are shown below. Included are: the number of steps entrepreneurs can expect to go through to launch, the time it takes on average, and the cost and minimum capital required as a percentage of gross national income (GNI) per capita.
DB 2013 Rank 2013年排名 |
60 |
DB 2012 Rank 2012年排名 |
53 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美及加勒比 |
OECD 经合组织 |
Procedures (number) 程序 数量 注册公司的需要的程序的数量。程序是公司创建人为建立公司与外部各方(如政府、代理机构、律师、审计处、公证处等)交流的过程。 |
5 |
9 |
5 |
Time (days) 时间 注册公司需要的总时间。根据公司律师指出的完成公司注册所需的最少步骤且无额外费用的时间。 |
26 |
53 |
12 |
Cost (% of income per capita) 成本 成本是成立公司的经济投入,包括所有官方费用和专业服务的费用。被记为人均收入的百分比。 |
10.6 |
33.7 |
4.5 |
Paid-in Min. Capital (% of income per capit 最低投入资本 企业在注册公司前需要存入银行或公证处的资金,被记为人均收入的百分比。 |
0.0 |
3.7 |
13.3 |
No. |
Procedure 程序 |
Time to Complete 完成时间 |
Associated Costs 大约成本 |
1 |
Check the uniqueness of company name and reserve it online 检查公司名字和指标的唯一性 |
1 天 |
PEN 9 for search + PEN 9 for reservation 每个9秘鲁新索尔+预约9秘鲁新索尔 |
2 |
Prepare draft deed of incorporation with the notary online 准备公司成立协议草稿 |
1 天 |
no charge 不收费 |
3 |
Sign the deed of incorporation before a notary public, file online the deed of incorporation with the Public Register of Commerce and obtain Certificate of Registration and obtain taxpayer identification number (Registro Unico del Contribuyente, RUC) 到公证处签署公司成立协议,并在网上向公共注册处申报公司成立协议,取得注册证书和纳税人身份号码(RUC) |
8 天 |
USD 200 notary fee (both fees depend on market conditions) plus registration fees which are composed by: 0.3% of capital + USD 15 for performing the registration + USD 8 per appointment of each director, manager or other representative, up to the limit of PEN 3,650 (equivalent to 1 UIT - Peruvian Tax Unit as of January 2012). 公证费用200美元(取决于市场情况)加上注册费(一般为注册资本的0.3%),加15美元注册执行费,8美元每任命一名董事、经理或代表)最多为3650新索尔(相当于秘鲁2012年1月1个税务单位) |
4 |
The notary stamps the accounting book and the minute book 公证公司账本和纪要本 |
1 天 |
USD 7 per book of no more than 100 pages. Most companies have between 5 and 9 of these books. Thus, the cost will range between USD 35 and USD 63. 不超过100页的书每本7美元。大多数公司有5-9本。费用在35-63美元之间。 |
5 |
Obtain municipal license from the City Council 取得市政府经营许可 |
15 天 |
Fees vary depending on the District Council where the company’s office is located. In San Isidro between PEN 391 and PEN 489. 费用取决于公司办公室所处的位置,在San Isidro区费用在391秘鲁新索尔 和489 秘鲁新索尔之间。 |
Dealing with Construction Permits
办理建筑许可证
Shown below are the procedures, time, and costs to build a warehouse, including obtaining necessary licenses and permits, completing required notifications and inspections, and obtaining utility connections.
以下列出了建设一个仓库的程序、时间和成本,包括取得必需的许可证和执照,完成要求的通知和检验,取得公共服务连接。
DB 2013 Rank 2013年排名 |
86 |
DB 2012 Rank 2012年排名 |
104 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美及加勒比 |
OECD 经合组织 | ||
程序数量 |
14 |
13 |
14 | ||
时间(天数) |
173 |
225 |
143 | ||
成本Cost(% of income per capita) |
62.8 |
143.7 |
78.7 |
No. |
Procedure 程序 |
Time to Complete 完成时间 |
Associated Costs 预计成本 (PEN 秘鲁新索尔) |
1 |
Obtain property ownership certificate 取得财产所有权证书 |
2 天 |
15 |
2 |
Submit Preliminary Design for Consultation to the Municipality (Revision de Anteproyecto) 提交初步设计供市政府咨询 |
10天 |
1,466 |
3 |
Obtain Construction License from the Municipality (Licencia de Obra para Edificacion nueva) 从市政府取得建筑施工许可证(建设新工程许可证) |
45天 |
3,909 |
4 |
Receive first of a minimum of three inspections during construction 接受建筑过程中至少3次检查中的第1次检查 |
1天 |
977 |
5 |
Receive second of a minimum of three inspections during the construction 接受建筑过程中至少3次检查中的第2次检查 |
1天 |
不收费 |
6 |
Receive third of a minimum of three inspections during the construction 接受建筑过程中至少3次检查中的第3次检查 |
1天 |
不收费 |
7 |
Request water supply service feasibility study from water utility SEDAPAL 向SEDAPAL申请做供水可行性研究 |
30天 |
PEN 220 |
* 8 |
Receive inspection from SEDAPAL 接受SEDAPAL的检查 |
1天 |
不收费 |
9 |
Request potable water service installation 请求饮用水安装服务 |
50天 |
60 |
* 10 |
Request and obtain telephone line installation 请求电话安装服务 |
7天 |
407 |
11 |
Notify of project completion to and receive final inspection from the Municipality 通知项目完成并接受市政府的最后检验 |
3天 |
不收费 |
12 |
Obtain construction work conformity certificate 取得工程合格证书 |
3天 |
不收费 |
13 |
Obtain Factory Statement (Declaratoria de Fábrica) 取得工厂声明 |
7天 |
217 |
14 |
Register the Factory Statement (Declaratoria de Fábrica) with SUNARP 到SUNARP登记工厂声明 |
20天 |
2,966 |
Getting Electricity
取得电力
The challenges required for a business to obtain a permanent electricity connection for a newly constructed warehouse are shown below. Included are the number of steps, time, and cost.
一个新建工厂取得永久性电力接入所需的工作如下所示。包括的程序的数量、时间和成本。
DB 2013 Rank 2013年排名 |
77 |
DB 2012 Rank 2012年排名 |
78 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美加勒比 |
OECD 经合组织 |
程序数量 |
5 |
5 |
5 |
时间(天数) |
100 |
66 |
98 |
成本Cost(% of income per capita) |
378.2 |
559.0 |
93.0 |
No. |
Procedure 程序 |
Time to Complete 完成时间 |
Associated Costs 预计成本 |
1 |
The client submits a service application and awaits that Luz del Sur prepares a feasibility study and the budget 客户提交服务申请,等待南部电力公司(Luz de Sur)编制的可行性研究和预算 |
17 自然日 |
不收费 |
* 2 |
Luz del Sur inspects in situ to prepare the feasibility report 南部电力公司(Luz de Sur)到现场进行检查以准备可行性报告 |
11 自然日 |
不收费 |
3 |
Luz del Sur executes the external connection works after the customer has signed the supply contract 南部电力公司(Luz de Sur)在客户签署合同后进行外部连接工程 |
83 自然日 |
USD 20,800.0 |
* 4 |
During the work regarding the internal wiring Luz del Sur inspects the "System of Use" 在进行内部接线工程时,南部电力公司(Luz de Sur)检查使用系统 |
1 自然日 |
不收费 |
* 5 |
Luz del Sur installs the meter and electricity starts flowing 南部电力公司(Luz de Sur)安装电表,并开始送电 |
1 自然日 |
不收费 |
Registering Property
注册产权
The ease with which businesses can secure rights to property is shown below. Included are the number of steps, time, and cost involved in registering property.
企业获得产权保护的难易如下图所示。包括注册产权步骤的数目、时间和成本。
DB 2013 Rank 2013年排名 |
19 |
DB 2012 Rank 2012年排名 |
21 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美加勒比 |
OECD 经合组织 |
程序数量 |
4 |
7 |
5 |
时间(天数) |
7 |
67 |
26 |
成本Cost(% of income per capita) |
3.3 |
6.0 |
4.5 |
No. |
Procedure 程序 |
Time to Complete 完成时间 |
Associated Costs 预计费用 |
1 |
Obtain a Property Registry Certificate 取得产权登记证书 |
2-5 天 |
PEN 58 |
2 |
The notary public executes the sale-purchase agreement 公证处执行买卖协议 |
1 天 |
产权价值的0.1-0.25% 公证费) |
3 |
Payment of Transfer tax (“Impuesto de Alcabala”) 支付转让税 |
1 天 |
超过 36,500 秘鲁新索尔(10 个税务单位UIT) 时,为产权价值的3% |
4 |
The public deed is filed for registration with the Property Registry 公共协议归档登记 |
2 天 - 9 天 |
1个税务单位的0.81%,超过14个税务单位,为产权价值的千分之2.5 |
Getting Credit
取得贷款
DB 2013 Rank 2013年排名 |
23 |
DB 2012 Rank 2012年排名 |
23 |
Change in Rank 排名变化 |
0 |
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美和加勒比 |
OECD 经合组织 |
Strength of legal rights index (0-10) 法律权利强度指数 This index measures the degree to which collateral and bankruptcy laws protect the rights of borrowers and lenders and thus facilitate lending. 这个指标衡量抵押和破产法保护借款人和贷款人的权利的程度,从而促进贷款。 |
7 |
6 |
7 |
Depth of credit information index (0-6) 信贷信息深度指数 This index measures rules and practices affecting the coverage, scope and accessibility of credit information available through either a public credit registry or a private credit bureau. 这个指标衡量影响私人或公共信贷部门提供的信贷信息的范围、深度和可接触性的规则和实践。 |
6 |
3 |
5 |
Public registry coverage (% of adults) 公共统计覆盖范围(%的成年人) 该指标报告过去5年中,在公共信贷登记处登记借款的个人和上市公司信息数量。 |
31.2 |
11.1 |
10.2 |
Private bureau coverage (% of adults) 私人机构覆盖范围(%的成年人) This indicator reports the number of individuals and firms listed by a private credit bureau with information on their borrowing history from the past 5 years. 该指标报告过去5年中,在私人信贷登记处登记借款的个人和上市公司信息数量。 |
42.5 |
33.8 |
67.4 |
Protecting Investors
投资者保护
The indicators below describe three dimensions of investor protection: transparency of transactions (Extent of Disclosure Index), liability for self-dealing (Extent of Director Liability Index), shareholders’ ability to sue officers and directors for misconduct (Ease of Shareholder Suits Index) and Strength of Investor Protection Index. The indexes vary between 0 and 10, with higher values indicating greater disclosure, greater liability of directors, greater powers of shareholders to challenge the transaction, and better investor protection.
下列指标说明了投资者保护的三个方面:交易透明度(披露范围指数),自我交易责任(董事责任范围指数),股东起诉管理层及董事不当行为的能力(股东诉讼容易指数)和投资者保护强度指数。这些指数的取值在0到10之间,数值越高,表示披露越多,董事责任越大,股东对抗交易的能力越强,对投资者的保护更好。
DB 2013 Rank 2013年排名 |
13 |
DB 2012 Rank 2012年排名 |
17 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美加勒比 |
OECD 经合组织 |
Extent of disclosure index (0-10) 披露范围指数 |
9 |
4 |
6 |
Extent of director liability index (0-10) 董事责任指数 |
6 |
5 |
5 |
Ease of shareholder suits index (0-10) 股东起诉方便指数 |
8 |
6 |
7 |
Strength of investor protection index (0-10) 投资者保护强度指数 |
7.7 |
5.0 |
6.1 |
Paying Taxes
付税
This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.
这一数据表明,一个中等规模的公司在一年内必须支付或强制扣缴的税收,以及一些在缴纳税款上的的行政负担。这些措施包括:一个公司必须支付税收的次数,花费的准备、归档和支付的时间,以及支付税收和利润的百分比。
DB 2013 Rank 2013n年排名 |
85 |
DB 2012 Rank 2012年排名 |
87 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美及加勒比 |
OECD 经合组织 |
Payments (number per year) 税种数量 The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation. 每年支付的税种数量,该指标反映的纳税和缴费的总数量,支付方式,支付的频率和参与的机构的数量。 |
9 |
30 |
12 |
Time (hours per year) 时间(每年小时数) The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year). 每年用于准备、归档和支付公司所得税、增值税和社会保险的时间。 |
293 |
367 |
176 |
Profit tax (%) 利润税 The amount of taxes on profits paid by the business as a percentage of commercial profits. 利润税的总额,占商业利润的百分比 |
26.7 |
21.5 |
15.2 |
Labor tax and contributions (%) 劳工税和扣缴 The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits. 用于劳工的税收和强制性缴费,占利润的百分比 |
11.0 |
14.4 |
23.8 |
Other taxes (%) 其他税收 The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes. 未包含在利润和劳工税收中的其他强制缴费金额,占利润的百分比 |
2.8 |
11.3 |
3.7 |
Total tax rate (% profit) 总税率 The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits. 支付的全部税收和强制性缴费,占利润的百分比 |
40.5 |
47.2 |
42.7 |
Tax or mandatory contribution 税收或强制缴费 |
Payments (number) 支付数量 |
Notes on Payments 支付备注 |
Time (hours) 时间 小时 |
Statutory tax rate 税率 |
Tax base 征收基数 |
Total Tax Tate (% profit) 总税率(利润%) |
Notes on TTR 总税率备注 |
Corporate income tax 公司所得税 |
1 |
上网填报 |
39 |
30% |
征收利润 |
26.7 |
|
Social security contributions 社会保险 |
1 |
上网填报 |
144 |
9% |
净工资 |
10.2 |
|
Net Assets Tax (ITAN) 净资产税 |
0 |
一起支付 |
|
0% |
净资产 |
1.2 |
|
Real estate tax 不动产税 |
1 |
|
|
0.2%, 0.6% & 1% |
不动产价值 |
1 |
|
Industrial corporations contribution 工业公司税 |
1 |
上网填报 |
|
1% |
毛收入 |
0.8 |
|
Fuel tax 燃料税 |
1 |
|
|
每升2.11 索尔 |
消费 燃料 |
0.5 |
|
Vehicles tax 车辆税 |
1 |
|
|
1% |
车辆价值 |
0.1 |
|
Value added tax (VAT) 增值税 |
1 |
上网填报 |
110 |
18% |
附加值 |
0 |
未包括 |
Financial transactions tax 金融交易税 |
1 |
|
|
0% |
交易价值 |
0 |
|
Arbitrios (public services contributions) 公共服务赋税 |
1 |
|
|
不同税率 |
|
0 |
小金额 |
Totals: 总计 |
9 |
|
293 |
|
|
40.5 |
|
Trading Across Borders
跨境贸易
The costs and procedures involved in importing and exporting a standardized shipment of goods are detailed under this topic. Documents associated with every official procedure are counted - starting from the final contractual agreement between the two parties, and ending with the delivery of the goods.
进出口货物涉及的成本和程序在以下详细列出。
DB 2013 Rank 2013年排名 |
60 |
DB 2012 Rank 2012年排名 |
58 |
Change in Rank 排名变化 |
|
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美及加勒比 |
OECD 经合组织 |
Documents to export (number) 出口所需文件(数量) |
6 |
6 |
4 |
Time to export (days) 出口所需时间(天数) |
12 |
17 |
10 |
Cost to export (US$ per container) 出口成本(每个集装箱) |
890 |
1,268 |
1,028 |
Documents to import (number) 进口所需文件(数量) |
8 |
7 |
5 |
Time to import (days) 进口所需时间(天数) |
17 |
19 |
10 |
Cost to import (US$ per container) 进口成本(每个集装箱) |
880 |
1,612 |
1,080 |
Nature of Export Procedures 出口程序 |
Duration (days) 时间(天数) |
US$ Cost 费用US$ |
Documents preparation 文件准备 |
5 |
150 |
Customs clearance and technical control 清关及技术控制 |
2 |
130 |
Ports and terminal handling 港口处置 |
3 |
330 |
Inland transportation and handling 内陆运输和处置 |
2 |
280 |
Totals 全部 |
12 |
890 |
Nature of Import Procedures 进口程序 |
Duration (days) 时间(天数) |
US$ Cost 费用US$ |
Documents preparation 文件准备 |
7 |
150 |
Customs clearance and technical control 清关及技术控制 |
3 |
120 |
Ports and terminal handling 港口和处置 |
5 |
330 |
Inland transportation and handling 内陆运输 |
2 |
280 |
Totals 全部 |
17 |
880 |
Export documents 出口文件 |
Import documents 进口文件 |
Bill of lading 提单 |
Bill of lading 提单 |
Certificate of origin 原产地证书 |
Cargo release order 货物放行通知 |
Commercial Invoice 商业发票 |
Certificate of origin 原产地证书 |
Customs export declaration 出口海关申报单 |
Collection order 托收单 |
Packing List 装箱单 |
Commercial invoice 商业发票 |
Terminal handling receipts 港口处置收据 |
Customs import declaration 进口海关申报单 |
|
Packing list 装箱单 |
|
Terminal handling receipts 港口处置收据 |
Enforcing Contracts
强制执行合同
The ease or difficulty of enforcing commercial contracts is measured below. This is determined by following the evolution of a payment dispute and tracking the time, cost, and number of procedures involved from the moment a plaintiff files the lawsuit until actual payment.
下面是衡量强制执行合同的难易程度。以下是从原告向法院提交诉讼,直至实际支付的价款的时间内,支付争议的演变和跟踪时间,成本和程序的数量。
DB 2013 Rank 2013年排名 |
115 |
DB 2012 Rank 2012年排名 |
115 |
Change in Rank 排名变化 |
0 |
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美和加勒比 |
OECD 经合组织 |
Time (days) 时间(天数) The time to resolve a dispute, counted from the moment the plaintiff files the lawsuit in court until payment. This includes both the days when actions take place and the waiting periods between. 解决争议的时间,自诉讼人向法院提起诉讼到取得赔偿的时间。包括采取行动和等候的时间。 |
428 |
727 |
510 |
Cost (% of claim) 费用 The cost in court fees and attorney fees, where the use of attorneys is mandatory or common, expressed as a percentage of the debt value. 包括法庭费用和律师费用,表示为与债务价值的百分比 |
35.7 |
30.8 |
20.1 |
Procedures (number) 程序(数量) The average number of procedures to enforce a contract. The list of procedural steps compiled for each economy traces the chronology of a commercial dispute before the relevant court. 强制执行合同的程序数量。 |
41 |
40 |
31 |
Indicator 指标 |
|
Time (days) 时间 |
428 |
Filing and service 服务 |
82 |
Trial and judgment 审讯和判决 |
171 |
Enforcement of judgment 强制执行 |
175 |
Cost (% of claim) 成本 |
35.7 |
Attorney cost (% of claim) 律师费用 |
30 |
Court cost (% of claim) 法庭费用 |
4.7 |
Enforcement Cost (% of claim) 执行费用 |
1 |
Procedures (number)程序 |
41 |
Number of Procedures 程序数量 |
42 |
Specialized commercial courts 专业商事法庭 |
-1 |
Total Number of Procedures 所有程序数量 |
41 |
Resolving Insolvency
破产解决
The time and cost required to resolve bankruptcies is shown below. The data identifies weaknesses in existing bankruptcy law and the main procedural and administrative bottlenecks in the bankruptcy process. The recovery rate, expressed in terms of how many cents on the dollar claimants recover from the insolvent firm, is also shown.
破产解决所需的时间和成本如下所示。数据显示了现行的破产法的弱点和破产程序和管理中的瓶颈,恢复率,表示为从破产企业每一索赔的美元中多少美分可以恢复。
DB 2013 Rank 2013年排名 |
106 |
DB 2012 Rank 2012年排名 |
106 |
Change in Rank 排名变化 |
0 |
Indicator 指标 |
Peru 秘鲁 |
Latin America & Caribbean 拉美及加勒比 |
OECD |
Time (years) 时间(年) The average time to close a business. Information is collected on the sequence of procedures and on whether any procedures can be carried out simultaneously. 关闭一个商业的平均时间。 |
3.1 |
3.1 |
1.7 |
Cost (% of estate) 费用(%财产) The average cost of bankruptcy proceedings. The cost of the proceedings is recorded as a percentage of the estate’s value. 破产程序的平均费用,为财产价值的百分比例。 |
7 |
16 |
9 |
Outcome (0 as piecemeal sale and 1 as going concern 结果((0 分段出售 , 1 继续经营) |
0 |
0 |
1 |
Recovery rate (cents on the dollar) 恢复率(分对美元) The recovery rate calculates how many cents on the dollar claimants (creditors, tax authorities, and employees) recover from an insolvent firm. 计算破产企业每一索赔的美元中多少美分可以恢复。 |
28.1 |
34.1 |
70.6 |