泰国数据中心税收优惠设本地人才门槛：管理与专业岗位三年内至少一半由泰国人担任
曼谷——泰国投资促进委员会（BOI）为数据中心投资优惠设定新条件：享受企业所得税减免的项目，须在三年内让泰国籍人员占其管理与专业岗位的至少50%。BOI秘书长纳里特·特提拉苏迪（Narit Therdsteerasukdi）在副总理兼财政部长埃尼提·尼提坦普拉帕斯（Ekniti Nitithanprapas）主持的会议后宣布了这一安排，并在10月20日举行的「Nation Forum 2027」论坛上作了说明。
税收减免本身按区位与能效分级：位于东部经济走廊（EEC）的数据中心可获3至5年企业所得税豁免，走廊以外地区为5至8年，能效更高（PUE不高于1.3）的项目适用较长档期。项目在动用减免前，还须提交并落实泰国员工培训与本地供应链计划。
纳里特表示，BOI已批准38个数据中心项目，总值4580亿泰铢，信息技术负载合计2066兆瓦。他在论坛上表示，泰国需要把数据中心与泰国本国的制造、人才培养、超级智能模型及实际应用连接起来，仅 hosting 机房带来的收益有限。
同批公布的优惠方案中还包括四个数据中心项目，合计约982亿泰铢，投资方包括日本 KDDI 旗下 Telehouse（泰国）、与中国 ZDATA 关联的 Vistas Technology、Dubai 的 DAMAC Digital 旗下 NextGen 以及 Zenith Data Center，选址分布在曼谷、春武里与巴吞他尼的工业区。
Thailand Ties Data Centre Tax Breaks to Local Talent: At Least Half of Executive and Professional Roles to Be Held by Thais Within Three Years
BANGKOK — Thailand's Board of Investment (BOI) has attached a local-talent condition to data centre tax incentives: projects using corporate income tax exemptions must have Thai nationals in at least 50 percent of executive and professional positions within three years. BOI Secretary General Narit Therdsteerasukdi announced the measures after a meeting chaired by Deputy Prime Minister and Finance Minister Ekniti Nitithanprapas, and discussed them at the Nation Forum 2027 on October 20.
The holidays themselves are tiered by location and efficiency: data centres in the Eastern Economic Corridor (EEC) receive three to five years of corporate income tax exemption, compared with five to eight years outside it, with longer terms for high-efficiency projects (PUE of no more than 1.3). Before using the exemptions, projects must also submit and implement Thai workforce development and domestic supply-chain plans.
Narit said the BOI's approved portfolio stands at 38 data centre projects worth 458 billion baht, with combined IT load of 2,066 megawatts. Thailand needs to connect data centres with domestic manufacturing, workforce development, SI models and useful applications, he told the forum, rather than only hosting buildings full of computers.
The same package listed four data centre investments totalling about 98.2 billion baht: Telehouse (Thailand), part of Japan's KDDI, at 7.55 billion baht; Vistas Technology, linked to China's ZDATA Technologies, at 9.09 billion baht; NextGen, a subsidiary of Dubai's DAMAC Digital, at 26.7 billion baht; and Zenith Data Center at 54.9 billion baht, in Bangkok, Chonburi and Pathum Thani.
来源：GSM·美国（原文链接）
图片来源：曼谷湄南河夜景。图片：© Swaminathan / CC BY 2.0，Wikimedia Commons
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