python
# Create a PPT deck with a Vietnam (Bac Ninh) flashlight plant transfer plan
from pptx import Presentation
from pptx.util import Inches, Pt
from pptx.enum.text import PP_ALIGN
from pptx.dml.color import RGBColor

prs = Presentation()

def add_title_slide(title, subtitle):
    slide_layout = prs.slide_layouts[0]  # Title slide
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    slide.placeholders[1].text = subtitle
    return slide

def add_bullets_slide(title, bullets):
    slide_layout = prs.slide_layouts[1]  # Title and Content
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    tf = slide.placeholders[1].text_frame
    tf.clear()
    for i, b in enumerate(bullets):
        if isinstance(b, (list, tuple)):
            p = tf.add_paragraph()
            p.text = b[0]
            p.level = 0
            for sub in b[1:]:
                sp = tf.add_paragraph()
                sp.text = str(sub)
                sp.level = 1
        else:
            p = tf.add_paragraph() if i>0 else tf.paragraphs[0]
            p.text = str(b)
            p.level = 0
    return slide

def add_table_slide(title, columns, rows):
    slide_layout = prs.slide_layouts[5]  # Title Only
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    rows_n = len(rows) + 1
    cols_n = len(columns)
    left = Inches(0.5)
    top = Inches(1.5)
    width = Inches(9.0)
    height = Inches(0.8 + 0.25*rows_n)
    table = slide.shapes.add_table(rows_n, cols_n, left, top, width, height).table
    # header
    for j, c in enumerate(columns):
        table.cell(0, j).text = str(c)
    # rows
    for i, r in enumerate(rows, start=1):
        for j, val in enumerate(r):
            table.cell(i, j).text = str(val)
    # style: smaller font
    for r in range(rows_n):
        for c in range(cols_n):
            tc = table.cell(r, c).text_frame.paragraphs[0].font
            tc.size = Pt(12)
    return slide

# 1. Title
add_title_slide(
    "越南（北宁）中高端手电筒产线转移方案（5–10万台/月）",
    "目标：性价比 + 产能弹性 + 靠近中国配套｜面向美国主销（MFN 12.5% 关税）"
)

# 2. 执行摘要
add_bullets_slide("执行摘要 / Executive Summary", [
    "选址：越南 北宁（Yên Phong 工业带），海防 HICT 深水港直挂美西。",
    "目标产能：首期 5–7.5 万台/月，6 个月内可扩至 10 万台/月。",
    ["合规与原产：在越完成驱动板 SMT+固件+整机装测，满足“实质性转型”并按 MFN 税率报关。",
     "美国 HTSUS 8513.10.20 手电筒：General 12.5%",
     "de minimis（$800）全球暂停→必须走正式报关/FTZ"],
    ["实施路径（两阶段）",
     "阶段1：EMS 托管 PCBA + 自建整机装测与少量机加（CapEx 轻）",
     "阶段2：导入 1 条自有中速 SMT 线（产能与BOM主控）"],
    "优势：关税可预期、供应链成熟、运距短；风险：原产合规、用电波动、EPE 合规。"
])

# 3. 关键假设
add_bullets_slide("关键假设 / Planning Assumptions", [
    ["SKU 形态", "铝合金外壳（CNC + 硬质阳极）、高显指 LED、18650/21700 电池（可选）"],
    ["班制", "2 班 × 8h，月有效工时约 400–420 h"],
    ["装测节拍", "400–600 台/线/班（量产稳态）"],
    ["SMT 线能力（中速）", "名义 50k CPH，有效 OEE 70%；以单板 60 点计算≈580 板/时"],
    ["原产证据", "工艺卡、SPI/AOI/ICT/FCT 记录、固件版本、老化/防水（IPX7/8）报告、追溯条码"],
])

# 4. 产能方案与线体配置
add_table_slide("产能与线体配置（可扩展）", 
                ["目标（月）", "整机装测线", "名义装测能力", "SMT 方案", "备注"],
                [
                    ["5 万台", "2 条", "≈52,000 台/月", "EMS 托管", "最快投产，CapEx 最轻"],
                    ["7.5 万台", "3 条", "≈78,000 台/月", "EMS→自有 1 条", "第6–9月导入1条SMT"],
                    ["10 万台", "4 条", "≈104,000 台/月", "自有 1 条 + EMS 峰值", "稳态后评估第2条SMT"]
                ])

# 5. 工艺与原产合规（Origin-by-Design）
add_bullets_slide("工艺与原产合规（Origin-by-Design）", [
    "在越完成：SMT→回流→AOI/SPI→ICT/FCT→固件烧录→整机装测→老化/防水。",
    "将“功能性单元（驱动板+光学/LED贴装与校准）”纳入越南工艺链，支撑“实质性转型”。",
    ["报关/标记", "HTS 8513.10.20（手电筒）12.5%；按 19 CFR Part 134 原产标记。"],
    "如走 EPE（出口加工企业）可享进口料件免税/VAT 免；但合规负担与围栏管理更高。"
])

# 6. 投资额（CapEx）
add_table_slide("投资额（CapEx）— 阶段化投入", 
                ["模块", "阶段1（首期 5–7.5万/月）", "阶段2（扩至 10万/月）", "备注"],
                [
                    ["厂房/产线基础", "整机装测线×2–3：$180k–$300k", "再增1线：+$90k–$120k", "治具、老化架、IP测试、ESD"],
                    ["测试与检具", "$80k–$120k", "+$30k–$50k", "ICT/FCT/力矩/密封等"],
                    ["SMT 产线", "EMS 托管（0 CapEx）", "1条中速线：$0.5–1.2M", "新旧设备差异大（贴片机主导）"],
                    ["IT/追溯/质检系统", "$30k–$60k", "+$15k–$30k", "MES/条码/追溯数据库"],
                    ["合计（区间）", "$290k–$480k", "累计：$0.8–1.6M", "不含自建 CNC/阳极（建议外协）"]
                ])

# 7. 单位成本模型（示意）
add_table_slide("单位成本模型（FOB 越南 / 参考区间）", 
                ["项目", "5万/月", "7.5万/月", "10万/月", "说明"],
                [
                    ["BOM（中端款）", "$22–$26", "$22–$25", "$21–$24", "LED/驱动/铝外壳/镜片/开关/包装"],
                    ["制造转换成本", "$2.2–$2.8", "$1.9–$2.6", "$1.7–$2.4", "人力+制造费用，规模摊薄"],
                    ["质量与报废", "$0.25–$0.40", "$0.22–$0.35", "$0.20–$0.33", "按良率97–99%"],
                    ["管理/SG&A（分摊）", "$0.6–$0.9", "$0.5–$0.8", "$0.5–$0.7", "随规模下降"],
                    ["FOB 小计", "$25–$31", "$24–$29", "$23–$28", ""],
                    ["海运至美西（/台）", "$0.40–$0.80", "$0.35–$0.70", "$0.30–$0.60", "装箱率决定"],
                    ["美国关税（12.5%）", "按成交价计", "按成交价计", "按成交价计", "HTS 8513.10.20"],
                ])

# 8. 效率/KPI
add_bullets_slide("效率与KPI（稳态目标）", [
    ["装测线 OEE", "≥70%"],
    ["一次合格率（FATP）", "≥97%（外观与IP一致性为关键）"],
    ["SMT 直通率（FPY）", "≥99.5%（SPI/AOI+工艺窗口管理）"],
    ["Takt/节拍", "≥1.6–2.0 台/分钟/线（含测试与封装）"],
    ["NCR/退货率", "≤500 PPM（连续 3 个月）"]
])

# 9. 物流与通关
add_bullets_slide("物流与通关要点", [
    "北线走海防 HICT，存在 17–19 天直挂美西服务；南线 Cái Mép 班轮密度高。",
    "de minimis（$800）全球暂停：所有小包需正式/非正式申报，规划美国 FTZ 或陆侧仓配。",
    "建议出运条款：FOB/EXW + 美国进口代理清关；大客户可评估 DDP（加税费）方案。"
])

# 10. 风险评估（Heatmap）
add_table_slide("风险评估与对策（Heatmap）", 
                ["风险", "概率", "影响", "对策"],
                [
                    ["原产合规被质疑/反规避", "中", "高", "在越完成PCBA+固件+装测；保存证据；必要时申请CBP预裁定"],
                    ["电力/限电", "中", "中", "配置备用电源/屋顶光伏；柔性班次；关键工序设备UPS"],
                    ["EPE 合规负担", "中", "中", "初期非EPE+退税，稳定后再评估；完善围栏与账实系统"],
                    ["关键料件交期", "中", "中", "双供/安全库存；与中国/本地供应商签回补协议"],
                    ["质量爬坡", "中", "中", "CP/CPK 管理；首件/巡检；工装治具标准化"]
                ])

# 11. 时间周期与里程碑
add_table_slide("时间周期与里程碑（Month 0 → Month 6+）", 
                ["阶段", "时间", "关键里程碑"],
                [
                    ["立项与设立", "0–1月", "锁园区/EMS；提交IRC/ERC资料；线体与治具订购"],
                    ["打样与试产", "1–2月", "完成小批试产（≥200台/型）；形成原产证据包；客户样品确认"],
                    ["量产导入", "2–3月", "2条装测线达产（≥5万/月）；稳定供货美国"],
                    ["扩产与优化", "3–6月", "第3条线投产（至7.5万/月）；决策引入1条SMT"],
                    ["稳态与扩展", "6月+", "视订单上第4条线（至10万/月）；评估自建机加"]
                ])

# 12. 资料与依据（Sources）
add_bullets_slide("资料与依据（Sources）", [
    "HTSUS 8513.10.20 手电筒关税 12.5%（CBP CROSS/N253457；USITC HTS 查询）",
    "美国原产标记规则与“实质性转型”（Trade.gov；19 CFR Part 134）",
    "HICT 直挂美西 17–19天公开口径（HICT/TC-HICT/MSC 公告）",
    "越南区域最低工资（自 2025-07-01；政府门户/法务网站）",
    "美国 de minimis 全球暂停（2025-08-29 生效；CBP CSMS/联邦公报/行业通告）"
])

# 13. 尾页
add_bullets_slide("下一步（可选打包交付）", [
    "按你 2–3 个主力 SKU 输出：工艺流程图 + 线平衡 + 工装清单 + 追溯字段表。",
    "制作 CBP 预裁定草案（归类/原产/估价）与美国入境单证模板。",
    "与 2 家 EMS/2 家金属件/阳极供应商启动 NPI 打样预约。"
])

# Save
filepath = "/mnt/data/越南北宁_手电筒产线转移方案_5-10万台月_2025Q4.pptx"
prs.save(filepath)

filepath

'/mnt/data/越南北宁_手电筒产线转移方案_5-10万台月_2025Q4.pptx'

python
# Try to create a PPTX deck for the user's request.
from pptx import Presentation
from pptx.util import Inches, Pt
from pptx.enum.text import PP_ALIGN
from pptx.dml.color import RGBColor

prs = Presentation()

# Define a helper to add a title and bullet slide
def add_bullets_slide(title, bullets, subtitle=None):
    slide_layout = prs.slide_layouts[1]  # Title and Content
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    if subtitle:
        # Add subtitle as a text box at top
        left = Inches(0.5)
        top = Inches(1.5)
        width = Inches(9)
        height = Inches(0.6)
        txBox = slide.shapes.add_textbox(left, top, width, height)
        tf = txBox.text_frame
        p = tf.paragraphs[0]
        p.text = subtitle
        p.font.size = Pt(14)
        p.font.bold = False
        p.font.color.rgb = RGBColor(90,90,90)
    body_shape = slide.shapes.placeholders[1]
    tf = body_shape.text_frame
    tf.clear()
    for i, b in enumerate(bullets):
        p = tf.add_paragraph() if i>0 else tf.paragraphs[0]
        p.text = b
        p.level = 0
        p.font.size = Pt(18)
    return slide

def add_table_slide(title, col_headers, rows, subtitle=None):
    slide_layout = prs.slide_layouts[5]  # Title Only
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    left = Inches(0.5)
    top = Inches(1.5 if not subtitle else 2.0)
    cols = len(col_headers)
    rows_count = len(rows) + 1
    table = slide.shapes.add_table(rows_count, cols, left, top, Inches(9.0), Inches(4.5)).table
    # set column widths evenly
    for i in range(cols):
        table.columns[i].width = Inches(9.0/cols)
    # header
    for i, h in enumerate(col_headers):
        cell = table.cell(0, i)
        cell.text = h
        cell.text_frame.paragraphs[0].font.bold = True
        cell.text_frame.paragraphs[0].font.size = Pt(16)
    # rows
    for r_idx, r in enumerate(rows, start=1):
        for c_idx, val in enumerate(r):
            cell = table.cell(r_idx, c_idx)
            cell.text = val
            cell.text_frame.paragraphs[0].font.size = Pt(14)
            cell.text_frame.paragraphs[0].alignment = PP_ALIGN.LEFT
    if subtitle:
        txBox = slide.shapes.add_textbox(Inches(0.5), Inches(1.3), Inches(9), Inches(0.5))
        tf = txBox.text_frame
        tf.text = subtitle
        tf.paragraphs[0].font.size = Pt(14)
        tf.paragraphs[0].font.color.rgb = RGBColor(90,90,90)
    return slide

# Cover
slide = prs.slides.add_slide(prs.slide_layouts[0])
slide.shapes.title.text = "越南北宁（Bac Ninh）5–10万台/月中高端手电筒产线转移方案"
slide.placeholders[1].text = "面向美国市场｜关注成本、效率、合规、资金回流"

# Executive Summary
add_bullets_slide(
    "执行摘要（1页看懂）",
    [
        "选址：越南北宁（靠近中配，通往海防HICT深水港，班轮直挂美西）",
        "产能：首期2–3条整机装测线（5–7.5万台/月），6个月扩至4条线（10万台/月）",
        "工艺：在VN完成驱动板SMT+固件+整机装测，形成“实质性转型”，取得越南原产",
        "对美关税：按MFN征收，手电筒（HTS 8513.10.2000）12.5%",
        "模式：第1阶段EMS托管SMT；第2阶段导入1条自有SMT线（名义50k CPH，OEE70%）",
        "监管与资金：EPE/非EPE两套路径；合规满足海关监管；资金通过DICA依法回流中国"
    ],
    subtitle="目标：规避对华加征与de minimis取消的波动，建立可扩展、合规、可回流的产线"
)

# Investment
add_table_slide(
    "投资额（CapEx）规划",
    ["阶段", "配置", "关键设备/系统", "投资区间（USD）", "产能影响"],
    [
        ["阶段1（0–6月）", "整机装测+老化/IP+追溯IT", "装测线体、治具、老化架、防水/IPX测试、MES/条码追溯", "$0.29M–0.48M", "5–7.5万台/月（2–3线）"],
        ["阶段2（6–18月）", "自有SMT（1条中速线）", "印刷机、贴片机×1–2、回流、SPI/AOI、ICT/FCT治具", "$0.5M–1.1M（新旧设备差异）", "巩固产能与BOM主控，缩短交期"]
    ],
    subtitle="建议优先轻资产起步，稳定后导入SMT，兼顾资金效率与工艺控制"
)

# Cost Slide
add_table_slide(
    "成本（TCO）与单台测算（示例，FOB越南）",
    ["项目", "假设/说明", "区间/数值"],
    [
        ["BOM（中高端手电）", "铝外壳+CNC/阳极、LED+光学、驱动板、锂电（如适用）、包装", "$15–$21/台"],
        ["制造转换成本", "人工/能耗/折旧/治具/良率（FATP>97%）", "$2.2–$3.6/台"],
        ["品质/报废/质保预提", "按0.5–1.0%出厂缺陷率计", "$0.2–$0.4/台"],
        ["管理与期间", "本地管理、租金、水电等", "$0.6–$1.2/台"],
        ["单位FOB成本", "合计", "$24–$31/台"],
        ["海运至美西", "装箱率优化后", "$0.30–$0.80/台"]
    ],
    subtitle="数值为预算区间，最终以实际BOM/节拍/装箱率校准"
)

# Efficiency KPIs
add_table_slide(
    "效率与良率KPI（量产稳态目标）",
    ["模块", "KPI基线", "说明"],
    [
        ["SMT（中速线）", "名义50k CPH；OEE 65–80%", "含换线与维护后有效产出"],
        ["整机装测（每线/班）", "400–600台", "含老化与IPX测试"],
        ["FATP一次合格率", ">97%", "关键在外观件与IP一致性"],
        ["交期（VN→美西）", "海防HICT直挂约17–19天", "滚动补货、稳态排程"]
    ],
    subtitle="产线平衡与治具优化是达成KPI的关键"
)

# Customs Compliance and Risks
add_bullets_slide(
    "越南海关监管风险点（EPE/非EPE）",
    [
        "EPE条件：硬质围栏、出入口、24/7摄像头联网海关、保税账实相符、管理软件可追踪进销存",
        "EPE↔非EPE/内销：等同进出口办理，涉缴VAT/进口税；账实差异、废料处置、委外加工均为稽核要点",
        "定额（BOM/损耗）与结算：需按规定申报与结算；异常损耗/报废需依法申报处理",
        "危险品与电池：UN38.3/IATA/IMDG，以及环保/EPR责任，违规进口废弃电子零件风险高",
        "在岸“即买即卖”与On-spot交易：新规下属全流程海关监控与0% VAT政策适用边界"
    ],
    subtitle="建议：先非EPE试运行→再评估EPE；或直接EPE但一次性满足围栏/摄像/系统条件"
)

# US Import & COO slide
add_bullets_slide(
    "对美报关与原产（COO）要点",
    [
        "HTS 8513.10.2000（Flashlights）MFN 12.5%；其他便携灯8513.10.40为3.5%（按结构/功能客观判定）",
        "在越完成驱动板SMT+固件+整机装测，形成“实质性转型”（Name/Character/Use变更）→越南原产",
        "de minimis（$800）已暂停：必须正式申报缴税—建议FTZ/正规清关+美国仓配",
        "建议对关键SKU申请CBP预裁定（归类/原产/估价），降低口岸口径不一致风险"
    ],
    subtitle="合规优先：事实胜于形式，证据链（工艺卡/检测/追溯）必须完备"
)

# Risk Matrix
risk_rows = [
    ["原产被否/反规避", "高", "仅做轻组装；证据链薄弱", "在VN完成PCBA+固件+整机装测；预裁定；全流程留痕"],
    ["EPE稽核与账实不符", "中高", "进销存差异、废料处置不规范", "上线保税管理系统；月度对账；废料按规申报处置"],
    ["用电/产能波动", "中", "北部高温季供电紧张", "备用电源/屋顶光伏PPA；弹性班次安排"],
    ["锂电/危化与运输", "中", "UN38.3/IATA不合规", "完整测试与包装标准；供应商资质审查"],
    ["跨境资金/转移定价", "中", "服务费/特许权使用费定价不当", "对标Decree 132备案；同期资料；独立交易原则"],
    ["de minimis取消后物流", "中", "直邮模式失效", "转正式清关+FTZ分拨；优化装箱率与排程"]
]
add_table_slide("风险矩阵与对策", ["风险", "严重度", "触发机制", "对策"], risk_rows)

# Capital Repatriation Slide
add_bullets_slide(
    "资金回流中国的合规路径（示意）",
    [
        "路径A：越南公司 → 中国母/关联公司：分红（须结清CIT、审计、股东决议；通常对法人股东免越南股息预提税）",
        "路径B：越南公司 → 中国：管理/技术服务费（FCT：5% VAT + 5% CIT常见；需合同、可比定价、完工证明）",
        "路径C：越南公司 → 中国：特许权使用费/商标许可（FCT：10% CIT，部分情形免VAT；留存IP评估与使用证据）",
        "路径D：越南公司 ← 中国：集团内部借款/利息（越南对外付息一般5% FCT；注意薄资与移转定价）",
        "全流程通过DICA（直接投资资本账户）办理资本金、贷款、本息与分红跨境收付；凭税务完税与董事会决议等单证"
    ],
    subtitle="建议同时建立：分红+服务/许可费+供应链结算（AP）三轨并行的合规回流组合"
)

# FX & Procedures
add_bullets_slide(
    "外汇与流程关键节点（DICA）",
    [
        "开立DICA：外资企业必须在授权银行开立直接投资资本账户，用于资本金、贷款、分红、本息等跨境收付",
        "分红前置：年度审计、税务清缴（CIT）、董事会分红决议、银行与税务备案材料",
        "跨境服务/许可付款：合同、发票、完税凭证（FCT代扣代缴）、真实交易证据（工作底稿/交付物）",
        "转移定价合规：准备同期资料（Decree 132），关联交易申报，基于可比范围设定费率/特许权费"
    ],
    subtitle="与开户行预先确认所需单证清单，减少退单与补件"
)

# Timeline slide
add_table_slide(
    "时间周期与里程碑（30–60–90天）",
    ["阶段", "关键动作", "产出/里程碑"],
    [
        ["T+30天", "选园区与EMS；提交打样BOM/工艺；公司设立（IRC→ERC）；决定EPE/非EPE", "试产计划、场地意向书、设立进度表"],
        ["T+60天", "小批试产（200–500台/型）；形成COO证据包；起草CBP预裁定草案", "试产报告、质检与追溯记录、预裁定材料初稿"],
        ["T+90天", "量产协议（KPI/OEE/一次合格率/交期）；海运排程；电力与备用方案；（可选）SMT自建立项", "量产SOP、排产表、CapEx立项与现金流计划"]
    ]
)

# Sources slide
sources = [
    "EPE监管条件（围栏/摄像/系统）：KPMG《Inspection & supervision of EPE》（2023-11-06）",
    "Decree 18/2021/ND-CP：对EPE监管与税收政策细化（2021-04-25生效）",
    "外汇与DICA：Circular 06/2019/TT-NHNN（SBV外汇管理—资本、分红、贷款、本息）",
    "FCT预提税：PwC Worldwide Tax Summaries – Vietnam Withholding Taxes（2025-09-23更新）",
    "股息预提：Acclime《Dividend payments from Vietnam》（2025）",
    "COO“实质性转型”：Trade.gov页面；CBP CROSS关于8513.10.2000（12.5%）多则裁定",
    "de minimis暂停：U.S. CBP GovDelivery公告（2025-08-29）",
    "HICT美西直航时效公开口径（海防HICT官网新闻稿）"
]
add_bullets_slide("参考与来源（节选）", sources)

# Save
filename = "/mnt/data/越南北宁_手电筒产线转移方案_5-10万台月_含海关监管与资金回流_2025Q4.pptx"
prs.save(filename)
filename

'/mnt/data/越南北宁_手电筒产线转移方案_5-10万台月_含海关监管与资金回流_2025Q4.pptx'

python
# Create a PPT deck that summarizes FOB cost optimization, BOM, conversion cost, quality provisions,
# SG&A, logistics/customs, and cash repatriation risks for mid/high-end flashlights produced in SILZ (Saudi Arabia).
#
# The deck is a template with sensible ranges and placeholders the user can customize.
#
from pptx import Presentation
from pptx.util import Inches, Pt
from pptx.enum.text import PP_ALIGN
from pptx.enum.dml import MSO_THEME_COLOR
from pptx.dml.color import RGBColor

prs = Presentation()

# Helper to add title+content slide
def add_title_content(title, bullets):
    slide_layout = prs.slide_layouts[1]
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    tf = slide.placeholders[1].text_frame
    tf.clear()
    for i, b in enumerate(bullets):
        if i == 0:
            p = tf.paragraphs[0]
        else:
            p = tf.add_paragraph()
        p.text = b
        p.level = 0 if isinstance(b, str) else 1
    return slide

# Title slide
slide_layout = prs.slide_layouts[0]
slide = prs.slides.add_slide(slide_layout)
slide.shapes.title.text = "SILZ（利雅得）中高端手电筒｜单位FOB成本优化方案"
slide.placeholders[1].text = "目标：5–10万台/月｜PCBA＋固件＋整机装测闭环｜面向北美出口（按MFN征税）"

# Slide 2: Scope
add_title_content("范围与关键假设",
                  [
                      "产品：中高端手电（铝外壳+CNC/硬质阳极+高显指LED+驱动PCBA+21700/18650电池）",
                      "地点：SILZ（Riyadh Integrated Special Logistics Zone）—空运/RMA/多SKU分拨为主，海运补货可经吉达/达曼",
                      "目标：形成美国“实质性转型”证据链（PCBA＋固件＋整机装测），按HTS 8513.10.2000（常见MFN 12.5%）进口",
                      "产能：首期2–3条整机装测线→5–7.5万台/月；6个月扩至4条线→10万台/月；SMT阶段1托管，阶段2自建1条中速线",
                  ])

# Slide 3: FOB baseline
slide_layout = prs.slide_layouts[5]
slide = prs.slides.add_slide(slide_layout)
slide.shapes.title.text = "单位FOB成本结构（基线｜示例可调）"

rows = 12
cols = 4
left = Inches(0.5)
top = Inches(1.5)
width = Inches(9.0)
height = Inches(4.5)
table = slide.shapes.add_table(rows, cols, left, top, width, height).table
table.columns[0].width = Inches(3.4)
table.columns[1].width = Inches(1.5)
table.columns[2].width = Inches(1.5)
table.columns[3].width = Inches(2.4)

headers = ["项目（单位：USD/台）", "低位", "高位", "备注/优化抓手"]
for i, h in enumerate(headers):
    cell = table.cell(0, i)
    cell.text = h

items = [
    ("BOM小计（材料+外协）", "12.0", "18.5", "LED/光学/电池/外壳CNC+阳极/PCB/包装；通过binning、器件替代、表面工艺整合优化"),
    ("— LED发光单元（含光学件）", "3.2", "5.0", "高显指/高流明；透镜/反光杯/TIR；国产替代与分档采购"),
    ("— 驱动PCBA物料", "2.0", "3.2", "控制IC/功率器件/电感/PCB；版图优化降BOM"),
    ("— 铝外壳+CNC+阳极", "3.0", "5.0", "一体化加工+硬质氧化；结构件共用化/治具复用"),
    ("— 电池与触点/尾部开关", "2.8", "4.0", "21700/18650；与电芯商签长期价+一致性验收"),
    ("制造转换成本（MVA）", "2.0", "3.2", "人工/能耗/耗材/治具折旧；OEE>70%、节拍/自动化提升"),
    ("品质/报废/质保预提", "0.4", "1.0", "报废率0.8–2.5%；质保1–2%预提；FMEA+烧机老化降失效率"),
    ("物流（区内→出口口岸）", "0.2", "0.5", "SILZ区内搬运/包装/机场处理（空运为主）"),
    ("管理与期间（SG&A）", "0.8", "1.5", "含管理、IT、合规审计、租赁；规模化摊薄"),
    ("关务与税费（FOB口径）", "0.0", "0.1", "SILZ下区内货物关税/VAT暂停；再出口不纳税（内销则征收）"),
    ("单位FOB（不含至美国海运/空运）", "17.4", "28.8", "示例区间；请按自家BOM/节拍校准"),
]

for r in range(1, rows):
    for c in range(cols):
        table.cell(r, c).text = items[r-1][c]

# Slide 4: BOM优化
add_title_content("BOM优化抓手（示例）",
                  [
                      "LED/光学：与Cree/Nichia/Luminus等签订分档协议；采用等效光学件/共用化结构降低SKU数量",
                      "驱动板：控制IC国产替代、磁性件标准化；优化铜厚/层数与器件封装；BOM约束结合DFM/DFT",
                      "外壳：一体化机加减少装配件数；阳极颜色/纹理一致性SLA；批量工装联合采购",
                      "电池：与电芯厂锁定一致性/循环寿命指标；统一BMS/保护板标准；危险品认证一次性覆盖",
                  ])

# Slide 5: 制造转换成本优化
add_title_content("制造转换成本（MVA）与效率优化",
                  [
                      "节拍：装测线400–600台/班/线；SMT中速线名义40k–70k CPH，OEE 65–80%为健康区间",
                      "自动化：关键拧紧/点胶/测试工位半自动化；治具标准化与快速换型（<10分钟）",
                      "用工：Saudization配额合规＋关键岗位外籍专家；技能矩阵与班组长制度",
                      "能耗：回流炉/老化架能耗监测，峰谷电价与PUE优化；压缩空气与真空系统漏点治理",
                  ])

# Slide 6: 品质/报废/质保预提
add_title_content("品质/报废/质保预提（质量成本）",
                  [
                      "目标：FATP一次合格率≥97%，RMA ≤ 500–800 PPM（军警/工规型号另定更严指标）",
                      "质保预提：按1–2%销售额计提（可分机型）；结合批量失效率滚动修订",
                      "报废/返工：报废率0.8–2.5%；通过来料CPK、ICT/FCT覆盖率、老化/防水（IPX7/8）把关",
                      "追溯：序列号绑定固件版本与关键料件SN；8D闭环与客户现场快速响应",
                  ])

# Slide 7: 物流与海关
add_title_content("物流与海关（美国进口口径）",
                  [
                      "SILZ→RUH空运（急单/RMA/多SKU）＋吉达/达曼海运补货组合",
                      "美国进口：在沙特完成PCBA＋固件＋整机装测→满足“实质性转型”，按MFN税率进口（手电常见HTS 8513.10.2000=12.5%）",
                      "de minimis（$800）已暂停—所有包裹须缴纳相应关税/税费；建议走正式报关或美国FTZ分拨",
                      "建议申请CBP Binding Ruling（归类/原产/估价）以锁定口径与降低查验不确定性",
                  ])

# Slide 8: 税务与资金回笼
add_title_content("税务与资金回笼（SILZ框架）",
                  [
                      "SILZ税关激励：企业所得税0%（长期）；WHT/VAT/关税“暂停/豁免”机制（再出口免税）—以ZATCA/GACA批复为准",
                      "资金回笼路径：A分红（SILZ框架下通常0%WHT）／B集团服务费（需TP文档）／C许可费／D组内借款利息",
                      "合规要求：SILZ账册、保税监管、FASAH与仓储系统对接；转移定价主档/本地档/国别报告（如触发）",
                      "若在内地设分支开展内销，分支不享受SILZ税收优惠（需独立纳税号）",
                  ])

# Slide 9: 风险矩阵
slide = prs.slides.add_slide(prs.slide_layouts[5])
slide.shapes.title.text = "风险矩阵（概率×影响）与对策"

rows = 7
cols = 3
left = Inches(0.5)
top = Inches(1.5)
width = Inches(9.0)
height = Inches(4.5)
table = slide.shapes.add_table(rows, cols, left, top, width, height).table
table.columns[0].width = Inches(3.3)
table.columns[1].width = Inches(2.2)
table.columns[2].width = Inches(3.5)

headers = ["风险", "概率/影响（L/M/H）", "对策"]
for i, h in enumerate(headers):
    table.cell(0, i).text = h

risks = [
    ("原产被否/被指轻组装", "M/H", "将PCBA＋固件＋FATP全置于SILZ；留存工艺/测试/序列化证据；申请CBP预裁定"),
    ("UFLPA/供应链强制劳动风险", "M/H", "对LED/电池/磁体等上游做溯源与筛查；建立证明链"),
    ("牌照覆盖不足（制造复杂度）", "M/M", "在SILZ牌照中明示“加工+装配+测试+开发”；必要时与KAEC SEZ协同"),
    ("Saudization配额未达标", "M/M", "岗位结构规划；培训与本地化方案；关键岗位外籍豁免合规"),
    ("航空/红海运力波动", "M/M", "多承运人+安全库存+海空联运；关键器件安全库存策略"),
    ("转移定价/跨境结算合规", "M/H", "TP文档齐备；服务费/许可费/利息按独立交易原则与流程端证据"),
]

for r in range(1, rows):
    if r-1 < len(risks):
        for c in range(cols):
            table.cell(r, c).text = risks[r-1][c]

# Slide 10: 30–60–90
add_title_content("时间周期与节点（30–60–90 天）",
                  [
                      "0–30天：SILZ牌照申请（装配+加工/开发+测试）；FASAH/系统对接；确定EMS/设备与RMA流程；试产BOM与工装清单",
                      "30–60天：小批试产（200–500台/型）；形成原产证据包；CBP预裁定材料草案；SILZ账册与仓储SOP上线",
                      "60–90天：量产质量协议（OEE/直通率/RMA）；空运主舱位与海运联运锁定；决定自建SMT与EMS配比",
                  ])

# Slide 11: 敏感性
add_title_content("敏感性与单位经济性（示例）",
                  [
                      "关键敏感因子：LED与电池价格±10%、良率±1.5pp、空运费±20%、报废率±0.8pp",
                      "单位FOB对策：①BOM共用化/分档采购 ②装配节拍提升与自动化 ③报废与质保双控 ④SILZ保税+再出口保障现金流",
                      "建议：建立月度滚动成本回溯与价格条款（原料指数联动）",
                  ])

# Slide 12: 参考链接（放可验证条款）
add_title_content("参考与外部链接（可验证条款）",
                  [
                      "Trade.gov：实质性转型（Substantial Transformation）",
                      "CBP CROSS：手电筒8513.10.2000=12.5%案例",
                      "CBP：de minimis（$800）暂停事实表/CSMS公告",
                      "GACA/ZATCA：SILZ指南与Bonded Zones（税/VAT/关税暂停与再出口）",
                  ])

# Save
path = "/mnt/data/SILZ_手电筒_FOB成本优化方案_2025Q4.pptx"
prs.save(path)
path

'/mnt/data/SILZ_手电筒_FOB成本优化方案_2025Q4.pptx'

python
# Create a Vietnam Bac Ninh flashlight line transfer PPTX with cost model & risk
from pptx import Presentation
from pptx.util import Inches, Pt
from pptx.enum.text import PP_ALIGN
from pptx.dml.color import RGBColor
from pptx.enum.shapes import MSO_AUTO_SHAPE_TYPE

prs = Presentation()

def add_title_slide(title, subtitle):
    slide_layout = prs.slide_layouts[0]
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    slide.placeholders[1].text = subtitle
    return slide

def add_bullets_slide(title, bullets):
    slide_layout = prs.slide_layouts[1]
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    tf = slide.shapes.placeholders[1].text_frame
    tf.clear()
    for i, b in enumerate(bullets):
        p = tf.add_paragraph() if i>0 else tf.paragraphs[0]
        p.text = b
        p.level = 0
    return slide

def add_two_column_slide(title, left_title, left_bullets, right_title, right_bullets):
    slide_layout = prs.slide_layouts[5]  # Title Only
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    left_box = slide.shapes.add_textbox(Inches(0.5), Inches(1.5), Inches(4.5), Inches(5))
    left_tf = left_box.text_frame
    left_tf.text = left_title
    left_tf.paragraphs[0].font.bold = True
    for b in left_bullets:
        p = left_tf.add_paragraph()
        p.text = b
        p.level = 1
    right_box = slide.shapes.add_textbox(Inches(5.0), Inches(1.5), Inches(4.5), Inches(5))
    right_tf = right_box.text_frame
    right_tf.text = right_title
    right_tf.paragraphs[0].font.bold = True
    for b in right_bullets:
        p = right_tf.add_paragraph()
        p.text = b
        p.level = 1
    return slide

def add_table_slide(title, cols, rows):
    slide_layout = prs.slide_layouts[5]
    slide = prs.slides.add_slide(slide_layout)
    slide.shapes.title.text = title
    table = slide.shapes.add_table(len(rows)+1, len(cols), Inches(0.5), Inches(1.5), Inches(9), Inches(5)).table
    # header
    for j, c in enumerate(cols):
        cell = table.cell(0,j)
        cell.text = c
        cell.text_frame.paragraphs[0].font.bold = True
    # data
    for i, r in enumerate(rows, start=1):
        for j, val in enumerate(r):
            table.cell(i,j).text = str(val)
    return slide

# 1. Title
add_title_slide(
    "越南北宁（Bac Ninh）中高端手电筒产线转移方案（5–10万台/月）",
    "目标：在北宁形成“PCBA＋固件＋整机装测”闭环，按美国MFN入关，优化TCO与现金流（2025Q4 版本）"
)

# 2. 执行摘要
add_bullets_slide("执行摘要（一页）", [
    "选址：北宁—海防HICT直挂美西（17–19天），贴近中国配套；电子/EMS生态成熟。",
    "产能路径：2–3条装测线起步（5–7.5万台/月），6个月扩至4条线（10万台/月）；SMT先EMS托管，稳态导入1条中速线。",
    "合规策略：在越完成PCBA＋固件＋整机装测，满足美国“实质性转型”，按越南原产以MFN征税（手电常见HTS 8513.10.2000=12.5%）。",
    "税务/关务：EPE可享进口料件免税/VAT不征（保税），非EPE走退税；de minimis（$800）暂停后，以正式报关或美国FTZ分拨为主。",
    "关键KPI：装测400–600台/班/线；SMT OEE 65–80%；FATP一次合格率≥97%；RMA≤800PPM。"
])

# 3. 选址与区位
add_bullets_slide("选址与区位（北宁｜河内—海防轴）", [
    "产业：三星SEV/SDV等带动群聚，EMS与零部件配套齐全；靠近中国供货圈。",
    "港口：海防HICT开通跨太平洋直航，美西直达公开口径19天；新快线ZEX宣称17天。",
    "人力：区域最低工资自2025-07-01上调，北宁属较高区，需计法定缴费。",
])

# 4. 工艺与原产（Origin-by-Design）
add_bullets_slide("工艺与原产（Origin-by-Design）", [
    "PCBA：印刷→贴片→回流→SPI/AOI→ICT/FCT；",
    "固件：烧录/版本管理/序列化绑定；",
    "整机装测（FATP）：IPX7/8、防跌落/振动、老化、ANSI/FL-1（流明/续航）；",
    "证据链：工艺卡、良率/OEE、测试日志、工时记录、关键部件与固件追溯。",
    "美国进口按“实质性转型”判定原产，简单组装不足以改变原产；必要时申请CBP预裁定。"
])

# 5. 产能与投资（CapEx）
add_two_column_slide("产能与投资（CapEx）",
                     "阶段1（0–6个月）",
                     [
                         "装测线×2–3：US$0.30–0.50M（含IP/老化/光学/治具/追溯IT）",
                         "PCBA先EMS托管（北宁/胡志明）或导入试产线",
                         "目标：5–7.5万台/月"
                     ],
                     "阶段2（6–18个月）",
                     [
                         "自建1条中速SMT线：US$0.8–1.6M（新/旧设备差异大）",
                         "扩至4条装测线：10万台/月",
                         "上屋顶光伏/备用电与PPM/KPI自动化治具"
                     ])

# 6. 单位FOB成本结构（模板）
cols = ["成本项", "构成", "区间示例（USD/台）", "优化抓手"]
rows = [
    ["BOM小计", "LED/光学、驱动PCBA、铝外壳+CNC+阳极、电池、包装", "16–23", "器件分档、结构共用、国产替代、VAVE"],
    ["制造转换", "人工、能耗、折旧（治具/设备）、耗材", "1.2–2.3", "线平衡、自动化与治具、OEE提升、换型优化"],
    ["品质/报废/质保", "报废率、重工、质保计提（12–24个月）", "0.4–1.0", "DFM/DFT、FCT覆盖率、供应商来料PPM管控"],
    ["管理与期间（SG&A）", "管理、财务/IT、租赁、保险、安保", "0.6–1.2", "共享服务中心、IT集成、场地优化"],
    ["物流与关务", "内陆拖车/港杂、海运/空运、报关/文件", "0.3–0.8", "装箱率、海空联运、长期合约舱位、FTZ分拨"],
    ["单位FOB合计", "以上合计（示例）", "20–28", "按SKU实数测算"]
]
add_table_slide("单位FOB成本结构（示例区间｜用于立项与报价回算）", cols, rows)

# 7. 越南海关监管与EPE/非EPE抉择
add_two_column_slide("越南海关监管：EPE vs 非EPE",
                     "EPE（出口加工企业）",
                     [
                         "进口料件：关税/VAT免（保税），账实相符、围栏与摄像监管",
                         "进销存系统与定额管理（định mức）要求严格",
                         "适合对美出口占比高的模式"
                     ],
                     "非EPE",
                     [
                         "进口料件缴税/VAT，出口后申请退税",
                         "适合兼顾内销/东盟销售的布局",
                         "合规负担较轻、灵活度高"
                     ])

# 8. 物流与清关（对美）
add_bullets_slide("物流与清关（对美主销）", [
    "海运：HICT直达美西17–19天（服务与班轮以实际订舱为准）；",
    "空运：河内/海防—美西/美中转机；",
    "海关：HTS 8513.10.2000（手电筒）常见MFN 12.5%；必要时申CBP预裁定锁口径；",
    "de minimis（$800）自2025-08-29全球暂停：电商直邮需改正式/非正式报关或美国FTZ分拨。"
])

# 9. 人力与用工
add_bullets_slide("人力与用工（预算口径）", [
    "区域最低工资自2025-07-01起上调（以政府公告为准）；核算到岗综合成本=最低工资×(1.25–1.45)＋社保/医保/失业险等。",
    "用工结构：一线操作、技术员、品保、设备、物控、关务/财务；建立培训与多能工机制。"
])

# 10. 风险矩阵与对策
cols2 = ["风险", "触发点", "对策"]
rows2 = [
    ["原产被否/反规避", "仅轻组装、证据链不足", "把PCBA＋固件＋装测放在VN；保留工艺/测试/追溯证据；申请CBP预裁定"],
    ["EPE合规", "围栏/摄像/账实不符、废料定额与核销不合规", "定额管理、月度盘点、内控稽核；必要时先走非EPE"],
    ["电力与自然灾害", "夏季用电紧张/台风导致停电", "备用电源/屋顶光伏PPA；多承运人/安全库存"],
    ["UFLPA强制劳动", "上游存在高风险材料/实体清单", "建立溯源体系、供应商审核与证据包"],
    ["de minimis暂停", "跨境直邮不可用", "改正式清关/FTZ；优化关务与库存策略"]
]
add_table_slide("风险矩阵与对策（摘要）", cols2, rows2)

# 11. 30–60–90天里程碑
add_bullets_slide("30–60–90天里程碑与产出物", [
    "0–30天：锁园区与EMS/机加备选；提交打样BOM与工艺；决定EPE/非EPE；FASAH/海关账号与流程搭建；",
    "30–60天：小批试产（200–500台/型）；形成“原产证据包”；起草CBP预裁定材料；",
    "60–90天：签量产质量协议（OEE/一次合格率/交付KPI）；订舱与出货节奏；评估导入自有SMT线。"
])

# 12. 参考与链接
add_bullets_slide("参考与链接（核对口径）", [
    "Trade.gov｜Rules of Origin: Substantial Transformation",
    "CBP CROSS｜8513.10.2000（手电筒）裁定案例",
    "HICT官网｜海防直挂美西19天；ZEX线路17天报道",
    "越南政府英文网｜2025-07-01最低工资调整",
    "KPMG｜Decree 18/2021 海关与EPE监管要点（EN）",
    "CBP｜de minimis（$800）全球暂停事实表",
    "Reuters/Asia Financial｜北部电力与台风影响动态"
])

# Save
path = "/mnt/data/越南北宁_手电筒_产线转移与FOB成本方案_5-10万台月_2025Q4.pptx"
prs.save(path)
path

'/mnt/data/越南北宁_手电筒_产线转移与FOB成本方案_5-10万台月_2025Q4.pptx'

python
# Attempt to create a comparison PPTX for Vietnam Bac Ninh vs Saudi Riyadh SILZ
from pptx import Presentation
from pptx.util import Inches, Pt
from pptx.enum.text import PP_ALIGN
from pptx.enum.dml import MSO_THEME_COLOR
from pptx.dml.color import RGBColor

prs = Presentation()

title_slide_layout = prs.slide_layouts[0]
bullet_layout = prs.slide_layouts[1]
section_layout = prs.slide_layouts[2]
blank_layout = prs.slide_layouts[6]

# Helper to add title + bullets
def add_bullets(title, bullets):
    slide = prs.slides.add_slide(bullet_layout)
    slide.shapes.title.text = title
    tf = slide.shapes.placeholders[1].text_frame
    tf.clear()
    for i, b in enumerate(bullets):
        if i == 0:
            p = tf.paragraphs[0]
        else:
            p = tf.add_paragraph()
        p.text = b
        p.level = 0
    return slide

# Title
slide = prs.slides.add_slide(title_slide_layout)
slide.shapes.title.text = "中高端手电筒产线转移对比方案"
slide.placeholders[1].text = "越南北宁（Bac Ninh） vs 沙特利雅得 SILZ（Riyadh Integrated)\n单位成本结构｜周期｜材料供应链｜物流整合｜资金回笼｜海关与合规风险\n（示例区间用于立项估算；请用实数替换后评审）"

# Executive summary
add_bullets("执行摘要（One Slide）", [
    "共同目标：在落地地完成“PCBA＋固件＋整机装测”形成实质性转型→按MFN税率入美（手电常见 HTS 8513.10.2000=12.5%）。",
    "北宁：性价比、产能弹性、靠近中国配套、海防HICT直挂美西（公开口径17–19天）。",
    "SILZ：0% CIT＋关税/VAT暂停（再出口免税）、空运时效适合多SKU/急单/RMA。",
    "de minimis（$800）已暂停→两地都需走正式/非正式报关或美国FTZ分拨。",
])

# Cost structure comparison slide (table)
slide = prs.slides.add_slide(blank_layout)
left = Inches(0.5); top = Inches(0.7); width = Inches(9); height = Inches(0.5)
title_box = slide.shapes.add_textbox(left, top, width, height)
title_tf = title_box.text_frame
title_run = title_tf.paragraphs[0].add_run()
title_run.text = "单位FOB成本结构（示例区间，用于立项；请以实际BOM/节拍替换）"
title_run.font.size = Pt(20)
title_run.font.bold = True

rows = 9
cols = 3
table = slide.shapes.add_table(rows, cols, Inches(0.5), Inches(1.3), Inches(9), Inches(4.6)).table
table.columns[0].width = Inches(3.5)
table.columns[1].width = Inches(2.75)
table.columns[2].width = Inches(2.75)

# headers
table.cell(0,0).text = "成本项目"
table.cell(0,1).text = "越南 北宁（USD/台）"
table.cell(0,2).text = "沙特 SILZ（USD/台）"

items = [
    ("BOM：LED/光学（高显指/透镜）", "$6.0 – $10.0", "$6.5 – $11.0"),
    ("BOM：驱动PCBA（主控/功率器件/被动件）", "$3.0 – $5.0", "$3.2 – $5.5"),
    ("BOM：铝外壳+CNC+硬质阳极", "$4.0 – $7.0", "$4.5 – $7.5"),
    ("BOM：电池/座/弹簧/保护（按容量）", "$4.0 – $8.0", "$4.0 – $8.5"),
    ("BOM：包装/辅材/标签", "$0.5 – $1.5", "$0.6 – $1.8"),
    ("制造转换成本（人工/能耗/折旧/治具）", "$1.2 – $2.2", "$1.5 – $3.0"),
    ("品质/报废/质保预提（按良率与RMA）", "$0.4 – $0.8", "$0.5 – $1.0"),
    ("管理与期间（SG&A，含S&OP/IT/审计）", "$0.8 – $1.5", "$1.0 – $1.8"),
    ("物流与关务（出厂至美西港/机场）", "$0.30 – $0.80（海）", "$1.50 – $4.00（空）"),
]

for r in range(1, rows):
    table.cell(r,0).text = items[r-1][0]
    table.cell(r,1).text = items[r-1][1]
    table.cell(r,2).text = items[r-1][2]

# Timelines
add_bullets("时间周期与里程碑（两地通用，按5–10万台/月目标）", [
    "0–30天：选园区与厂房；签2家EMS/机加备选；提交牌照/投资许可（北宁：IRC→ERC/EPE评估；SILZ：业务活动许可与FASAH对接）。",
    "30–60天：小批试产（每型200–500台）；打通PCBA→固件→FATP；形成“原产证据包”；起草CBP预裁定（归类/原产/估价）。",
    "60–90天：签量产质量协议（OEE/直通率/交付KPI）；锁定海/空运主通道；决定是否导入自有SMT线并下单设备。",
])

# Supply chain suggestions slide
add_bullets("材料供应链建议（共性与本地化）", [
    "LED/光学：Nichia/Cree/Luminus 等；北宁靠近东亚配套（透镜/反光杯/注塑/镀膜易就近）；SILZ可走空运备安全库存。",
    "驱动PCBA：关键被动/MOS/MCU设多品牌替代；北宁先EMS托管、稳态自建SMT；SILZ优先确保牌照覆盖PCBA工序。",
    "铝外壳+CNC+阳极：北宁可就近越南/华南协同；SILZ可考虑Ras Al-Khair体系或境外机加入区再整机。",
    "电池：合规UN38.3与运输限制；两地建立批次追溯与IATA/IMDG资料库。",
])

# Logistics slide
add_bullets("整合物流（对美主销）", [
    "北宁：海防HICT直挂美西公开口径约17–19天；ZEX等服务宣称最短17天（以班轮为准）。",
    "SILZ：RUH空运2–5天门到港/门；常态补货可经吉达/达曼海运联运。",
    "美国de minimis（$800）已暂停：改走正式/非正式报关或美国FTZ分拨。",
])

# Customs & compliance risks slide
add_bullets("海关与合规要点/风险", [
    "美国原产：以“实质性转型”为准——PCBA＋固件＋整机装测；简单组装/贴标不足。建议申请CBP预裁定。",
    "北宁：若申请EPE需符合Decree 18监管（围栏/摄像/定额/账实相符/保税账册）。",
    "SILZ：遵循ZATCA《SILZ税关指南》，享受CIT 0%与关税/VAT暂停（再出口免税）；牌照需覆盖“装配/加工/测试”。",
    "UFLPA链路风险：上游原料/电池/磁体等需做溯源；高风险项准备替代与文件。",
])

# Funds slide
add_bullets("资金回笼/税务（概要）", [
    "北宁：非EPE可走出口退税；利润分红按年度审计后汇回；管理/技术服务与许可需按越南FCT/TP规则执行。",
    "SILZ：CIT 0%（最长50年）与WHT/VAT/关税暂停（合资格活动）；利润汇出便利，关联交易遵循TP与ZATCA披露。",
])

# Risk matrix slide
add_bullets("风险矩阵（Top 8）", [
    "原产被否（轻组装）：将PCBA＋固件＋FATP全部落地并留存证据链。",
    "牌照覆盖不足：SILZ明确定义制造活动；北宁EPE资格与范围审核。",
    "de minimis暂停后的清关：切换正式报关/FTZ；提前准备税号/估价/合规资料。",
    "电力/航线波动：北部用电备份/多承运人；RUH旺季空运主舱位协议。",
    "UFLPA/强制劳动审查：供应商筛查与溯源包。",
    "转移定价/关联交易：服务费/许可费/利息定价与文档。",
    "锂电合规与危险品运输：UN38.3/IATA/IMDG证书与流程。",
    "质量爬坡/报废风险：试产门槛、良率KPI、质保预提与反馈闭环。",
])

# References slide
refs = [
    "Trade.gov – Rules of Origin: Substantial Transformation",
    "CBP CROSS – NY N253457（8513.10.2000 手电 12.5% MFN）",
    "CBP – Factsheet Suspension of Duty-Free De Minimis Treatment (2025-08-29 生效)",
    "HICT – 直挂美西 19天公告；Seatrade Maritime – PN2 17天新闻",
    "VGP（en.baochinhphu.vn）– 越南区域最低工资 2025-07-01",
    "KPMG – Decree 18/2021（EPE监管要点）",
    "ZATCA – SILZ 税关通用指南；GACA – SILZ官方页面",
]
slide = prs.slides.add_slide(bullet_layout)
slide.shapes.title.text = "参考来源（节选）"
tf = slide.shapes.placeholders[1].text_frame
tf.clear()
for i, r in enumerate(refs):
    p = tf.paragraphs[0] if i == 0 else tf.add_paragraph()
    p.text = r

# Save
path = "/mnt/data/北宁_vs_SILZ_手电筒_产线转移对比_单位成本与合规_2025Q4.pptx"
prs.save(path)
path

'/mnt/data/北宁_vs_SILZ_手电筒_产线转移对比_单位成本与合规_2025Q4.pptx'