At the invitation of the Bruneian government, Vice President Han Zheng visited Brunei from January X to X. China and Brunei have a long-standing traditional friendship, and bilateral relations have maintained healthy and stable development. Brunei's economy is dominated by the oil and gas industry, with underdeveloped non-oil and gas sectors, including manufacturing, construction, finance, and agriculture, forestry, and fisheries. In recent years, the Bruneian government has actively attracted foreign investment and promoted economic diversification. In the year, the Bruneian government implemented a series of reforms, establishing a one-stop service platform to optimize and streamline administrative approvals and decision-making processes. Calculated at constant prices, Brunei's GDP in the year was . billion Brunei dollars, an increase of .% year-on-year.

Investment Attraction

（1）持续大力推进经济多元化，诸多领域存在投资合作商机
文莱经济结构单一，油气产业是其重要经济支柱。近年来，文莱各部门推动经济多元化发展步伐不断加快，陆续推出一系列规划、措施，改组经济部门，加强经济领域机构、人员设置，推进基础设施建设，整顿金融秩序，削减政府开支，大力发展油气下游产业链，对政府所属企业和公用事业实行企业化和私有化改制，鼓励创新产业和中小企业发展，加大吸引外资力度，鼓励外资投资石油天然气下游产业、食品、旅游、信息通信技术、服务等五大领域。

（2）税赋较低，基础设施完善，辐射市场广阔
文莱政府为实现多元化发展，重视建设良好的商业和投资环境，提供了优惠的税收环境。文莱免征流转税、个人所得税等诸多税种，主要税种为企业所得税，现行税率为18.5%，在东盟地区属较低水平。文莱还实施“先锋产业”计划，对国内急需发展的行业免除企业所得税和设备进口关税。文莱基础设施发展水平较高，同时积极参与东盟互联互通建设，是东盟东部增长区唯一全境参与的国家，地理位置优越，市场潜力较大，可辐射周边区域。

（3）数字化管理和服务
文莱政府在2008年成立了国家电子政务中心。2020年颁布了《数字经济总体规划2025》，希望通过数字化转型在2025年将文莱建成一个智慧国家。数字身份、数字支付、人民服务中心是其数字生态系统的主要旗舰项目。先后成立了数字经济委员会、5G工作组、科技研究与进步委员会以及网络安全机构，并加快数字立法。2020年后，文莱进一步加快数字化进程，数字解决方案已广泛应用于行政管理、教育、航空、支付、扶持小微企业等诸多领域。2021年文莱作为东盟轮值主席国推出了推动数字化转型的《斯里巴加湾路线图》，发展数字经济发展环境日趋完善。

（4）政府支持企业创新发展
世界知识产权组织发布的《2023年度全球创新指数》显示，在132个国家和地区中，文莱综合指数排名第87位，比上年上升5位。

Preferential Policies for Foreign Investment

The Brunei government promulgated the "Investment Promotion Act" in a certain year, and on the basis of this law, a new investment promotion decree was issued in another year, extending the tax incentive period for some encouraged investment industries. According to the "Investment Promotion Act," enterprises investing in the following industries enjoy tax incentives.

【Pioneer Industry】Enterprises that obtain the Pioneer Industry qualification certificate can enjoy the following benefits: () Exemption from corporate income tax; () Exemption from import duties on machinery, equipment, parts, accessories, and construction components; () Exemption from import duties on raw materials; () Ability to carry forward losses and allowances. Pioneer products include: aviation food, ready-mixed concrete, pharmaceuticals, aluminum plates, rolling mill equipment, chemicals, shipbuilding, paper towels, textiles, canned, bottled, and other packaged foods, furniture, glass, ceramics, plywood, plastics and synthetic materials, fertilizers and pesticides, toys, industrial gases, metal plates, industrial electrical equipment, water supply equipment, slaughtering, processing halal food, waste treatment industry, manufacturing of non-metallic mineral products, production of radio, television, and communication equipment and instruments, and production of other paper and paperboard.

【Pioneer Service Company】 The Pioneer Service Company is entitled to exemptions from income tax, carry-forward of losses, and subsidies. The tax exemption period is annual, extendable but not exceeding years.

【Export-oriented Manufacturing Enterprises】Enterprises engaged in agriculture, forestry, or fishing, whose export products account for no less than % of their total sales and whose annual export value is no less than Brunei dollars, can be recognized as export-oriented manufacturing enterprises and issued a certificate. The renewal application for export-oriented manufacturing enterprises is valid for no more than years at a time, with a maximum validity period of no more than years. The tax exemption scope for export-oriented manufacturing enterprises includes: income tax, import tax on machinery, equipment, parts, accessories, or building structures, and import tax on raw materials.

【Export of Services】 Enterprises exporting the following services are eligible for up to years of tax exemption and the benefits of tax credit and loss offset from the date of service provision: （）Construction, distribution, design, and engineering services; （）Consulting, management supervision, and advisory services; （）Assembly of machinery and equipment, and procurement of raw materials, components, and equipment; （）Data processing, programming, computer software development, telecommunications, and other ICT services; （）Professional services such as accounting, legal, medical, and architectural services; （）Education and training; （）Other services recognized by the Ministry of Industry and Primary Resources of Brunei.

【International Trade】Enterprises engaged in international trade, meeting one of the conditions: having an annual export value exceeding or expected to exceed 10,000 Brunei dollars for qualified manufactured goods or Brunei local products, or having an annual export value exceeding or expected to exceed 10,000 Brunei dollars for qualified goods re-exports, are eligible for a tax exemption period of up to 5 years from the commencement of import and export operations.