今年是2000年愿景计划实施的第十七个年头，卢旺达已成为撒哈拉以南非洲经济发展最为迅猛的国家之一，自2000年起年均经济增长达到8%
文I 查尔斯·卡勇加 卢旺达共和国驻华大使 翻译I 李丛
● 高优管理模式带动经济发展
● 加强联通提升对外经贸往来
● 多方位可投资领域
卢旺达地处非洲大湖区，中东非的汇合处，北邻乌干达，东连坦桑尼亚，南与布隆迪接壤，西与刚果（金）交界。尽管距离赤道只有2个纬度，但卢旺达海拔较高，气候相对温和，年均温度适宜，雨量充沛。卢旺达所处的这片非洲大陆区域是地球上最适宜农业耕种和人类居住的地区之一。作为最早有人类定居的非洲国家，卢旺达土壤肥沃、排水性好，人口生育率高。
高优管理模式带动经济发展
卢旺达地貌特征独特且迷人。被称为“千山之国”，遍布云雾缭绕的火山和丘陵，是尼罗河及刚果河的上游地，两条河的分水岭由北至南贯穿全国。卢旺达2000年的发展愿景计划提出要在20年内从以农业经济为主转变为以知识、服务为主的社会经济体系。为此，政府采取了一系列政治、法律和经济改革措施，确保政局稳定，各机构良性运转及依法治国。政府加大了在能源、交通及通讯设施领域的投资，扶持私营经济成为国家经济主导力量。此外，人才培养也是政府工作的重中之重，尤其科学、技术及信息与通讯技术相关人才。政府还成立了卢旺达发展局，及所有与投资相关的政府机构为一体，提供包括商业登记、投资许可、环保测评、民营化等行政服务及针对通信行业、旅游业和中小企业的专家服务。卢旺达发展局由一位内阁级行政长官领导，直接向总统汇报。
今年是2000年愿景计划实施的第十七个年头，卢旺达已成为撒哈拉以南非洲经济发展最为迅猛的国家之一，自2000年起年均经济增长达到8%。2015年的《人类发展报告》将卢旺达列为自1990年以来世界上发展水平最快的国家。根据世界银行的《全球营商环境报告》，卢旺达是非洲仅次于毛里求斯的最佳营商目的地。在这里，注册一家公司只需要几小时。同时卢旺达也是世界上最容易取得贷款的国家，仅次于新西兰。
高效优质的政府管理是促进卢旺达商业发展的另一个重要因素。1994年之前，卢旺达政坛混乱，经济发展滞后。如今，根据《全球竞争力报告》，卢旺达超过毛里求斯和南非成为政府效率最高的非洲国家，在全球范围内排名第七。在透明国际的清廉指数排行中，卢旺达在175个国家中名列第55位。效率如此之高的原因之一在于政府将本国的传统文化惯例融入工作方法中。
加强联通提升对外经贸往来
卢旺达目前约有一千两百万人口。但作为东非共同体的一员，卢旺达同样面对着一个拥有1.5亿人口的市场。东非也是世界上发展速度最快的区域经济体之一，过去十年内年均经济增速达到5%至6%，地区生产总值达到一千亿美元。2014年，东非共同体启动单一关税区，通过缩短商品流通时间促进区域内贸易往来。以前，从肯尼亚蒙巴萨港到卢旺达首都基加利的路程，一辆卡车要走21天；而现在只需要短短5天。因此，卢旺达到东共体的出口额从2013年到2014年增长了38%。自2014年年初，乌干达、肯尼亚及卢旺达允许公民使用本国身份证件在三国间自由通行，意味着投资者可以自由地进入东非市场，劳动力的流通也更加便捷。
此外，在建的东非标准轨铁路线也将穿越卢旺达，这将增强其作为非洲大陆贸易枢纽的地位。卢旺达同时也在大力发展航空事业。卢旺达航空公司的业务现已遍布非洲大陆四个地区，远达部分亚洲和欧洲国家。目前，卢旺达航空正与中国民航总局进行协商，以期于2018年开通到广州的航线。不久前，卢旺达政府决定自2018年1月起对所有国家开放落地签证。这一举措将加强卢旺达在“一带一路”计划中的枢纽作用，进一步强调了其推进区域一体化及经济全球化的决心。中国政府已将卢旺达列为旅游目的地国，并将给予卢旺达出口到中国的90种商品零关税的优惠待遇。这些措施都极大地增加了在卢旺达的投资红利。
卢旺达政府还采取了一系列财政和非财政鼓励措施以吸引投资者，包括对计划将总部迁至卢旺达的企业免征所得税；对在能源、交通、廉价住房、通信和金融等主要经济领域进行投资，或能保证至少50%的商品出口量的海外投资企业实行15%的所得税优惠政策。此外，在旅游、建筑、医疗、电信及交通领域，企业经营的第一年可享受50%的加速折旧率。所有注册过的投资者都可免缴资本所得税，超过500万美元的投资项目，尤其是在能源、旅游、医疗、加工及通信领域的项目，都可享有7年免缴企业所得税的优惠政策。所有在出口加工区使用的商品都可享受零关税的优惠。非财政性鼓励措施包括对进口和资本撤回实行免税；通过网络注册等方式缩短业务流程；提供与税务有关的服务和免税服务；帮助企业获取水电等公用资源；协助企业办理员工签证或雇工许可证；一站式办理公证、移民等服务；为海外投资者提供后续服务以更好地监测项目进展，以及向国内、海外投资者开放所有商业领域。
政府近期又采取了一系列促进营商环境的政策，“卢旺达制造”便是其中之一。为更好地实行该政策，政府还修订了相关法律条款，规定政府采购将优先考虑本国制造的建筑原材料、电力设备、供水系统、学校及医疗设施。卢旺达还将打造一座基加利国际金融中心(KIFC)。该中心预计将吸引大批国内及国际金融服务商，为卢旺达引入更多资金，助其成为非洲大陆的金融枢纽。
多方位可投资领域
当下，卢旺达投资机遇诸多，制造业和农产品加工业便是其中之一。轻工制造业保持了7%的年增长率，并有望于2020年贡献26%的GDP。政府还打造了专门的经济特区和工业园区，为相关企业提供能适应行业要求的基础设施服务。卢旺达欢迎企业对建筑、木料加工、玻璃、矿物加工、制药、纺织和服装加工以及电子设备等领域进行投资。
农业及畜牧品加工是另一个值得投资者关注的行业。目前，农业占卢旺达GDP的三分之一，约有70%的人口从事相关行业。农业年均增长率高达5.5%，农业产量有望于2018年增长8.5%。政府有意吸引于灌溉农业、花卉和肉类加工业吸引更多的投资者。
近十年中，卢旺达的旅游业取得了11.2%的年均增长率，预计于2018年达到25%。游客数量从10年前的499增长到如今的130万。同时，政府正在着力建造拥有世界领先水平的医疗和保健系统，力图将卢旺达打造成区域内主打健康服务的旅游目的地。卢旺达政府已经采取了一系列激励措施，建立了全民医疗系统，并通过与Zipline公司合作创先开展无人机运输服务。政府希望在高端旅游和医疗旅游领域吸引更多的投资者。
信息与通讯技术领域同样值得投资者关注。卢旺达的光纤宽带线路长达5000公里，覆盖全国30个行政区，有9个结点与邻国相通。宽带速度可达到10GBPS，手机用户覆盖率达到80%，互联网覆盖率为33%，4G服务覆盖全国95%的区域。由卢旺达创新基金支持的基加利创新城项目是本国科创生态系统的核心。该项目位于经济特区内，占地62公顷，创新城内吸纳了诸如卡耐基梅隆大学、非洲数学科学研究院、非洲领袖大学等一系列在科学、技术、工程和数学领域处国内顶尖地位的学术机构和科研中心。投资者可在创新城内开发地产、金融研究与培训、能源、生物医学、农业科技、教育、物流以及网络安全等项目。（编辑：周洋）
The Republic of Rwanda and the Progress of Doing Business
By H.E. Charles Kayonga, Ambassador of Rwanda to China
Rwanda is located at the convergence of the East and Central African regions in what is also known as the Great Lakes Region of Africa. It is bordered by Uganda to the North, Tanzania to the East, Burundi to the South and the Democratic Republic of Congo to the West. Situated just 2 degrees south of the Equator, in a region of relatively high altitude, Rwanda possesses a mild climate characterized by moderate temperatures and ample rainfall throughout the year. This makes Rwanda and indeed this part of Africa one of the most favorable for agriculture and human settlement. No wander, the country is said to be one of the earliest places settled by humans on the continent of Africa and the rich well drained soils and the high fertility rate of the population explains this phenomenon.
Rwanda’s landforms present uniquely fascinating features. Apart from her misty volcanic mountains and hilly landscape that has earned the country the name “Land of a Thousand Hills”, Rwanda boasts of being the upstream source of two of the most important rivers on earth namely the Nile and the Congo river in the Democratic Republic of Congo. The watershed of the two rivers drainage basins runs from the north to the south of the country with the waters of the Nile draining eastward through Akagera river to lake Victoria and the westward draining into the Congo basin through Rusizi river and lake Tanganyika. The rivers and lakes system in Rwanda, coupled with the natural forests and the national parks with the unique flora and fauna constitute the earths most remarkable and diverse echo system.
Rwanda’s development vision which was put forth in the year 2000 aims to transform the country from a predominantly agricultural society to a knowledge based and service oriented economy by 2020. To achieve this, the government implemented a range of measures including political, legal and economic reforms that ensured political stability well-functioning institutions and the rule of law. Further, investments were made in energy, transport and communication infrastructure and the private sector was facilitated to play a leading role. Priority was also given to developing the human resources through education with a focus on science and technology and ICT skills. The government went on to establish an agency, the Rwanda Development Board, bringing together all government agencies responsible for investment under one roof. These agencies included those responsible for business registration, investment promotion, environmental clearances, privatization and specialist agencies which supported the ICT sector and tourism as well as the small and medium scale enterprises SMEs among others. RDB is headed by a cabinet level Chief Executive and reports directly to the President, rendering it great efficiency in its operations.
Today, seventeen years in the implementation of the national vision, Rwanda is rated one of the fastest growing economies in Sub-Sahara Africa with her economy having grown at an average of 8% since 2000. The country was also listed as most improved country globally in human development since 1990, according to Human Development Report 2015. In doing business, Rwanda is ranked by World Bank Doing Business Report 2nd easiest place to do business in Africa after Mauritius. It takes a matter of hours to register a company in Rwanda. It is as well second easiest in the world in getting credit after New Zealand.
Good Governance is another major factor favoring business in Rwanda. Before 1994, the country was not only politically fractured, it was also economically retarded. Today, Rwanda is rated Africa’s most efficient Government followed by Mauritius and South Africa and the seventh globally according to the Global Competitiveness Report. Rwanda has zero tolerance for corruption and is currently ranked 55th out of 175 countries in the Transparency International Corruption Index. One of the enablers of the government efficiency has been the adoption of the country’s culture and traditional practices in implementing programs. A good example is the application of “Imihigo” or performance contracts to guide service delivery in public institutions.
Rwanda is a country of almost twelve million people but its integration into the East African community market gives her access to the near one hundred and fifty million East Africans. Moreover, the region is one of the fastest growing regions in the world with registered average growth of 5-6% annually for the past decade and a total regional GDP of $100 billion. The implementation of the Single Customs Territory in 2014 has facilitated trade by allowing goods to move faster within the community due to greatly reduced transit time. For example, it used to take a track about 21 days to travel from the Port of Mombasa in Kenya to Kigali, the capital city of Rwanda but now it takes about 5 days. As a result of this, Rwanda’s exports to the East African Community increased by 38% from 2013-2014. The use of national IDs as travel documents since early 2014 between countries of Uganda, Kenya and Rwanda also means that investors in Rwanda can now easily access the East African market and also the labor.
Furthermore, the ongoing construction of the East African Standard Gauge Railway from Mombasa which is expected to reach Rwanda and beyond will strengthen the country’s bid to serve as a hub on the continent. In addition, the country has undertaken to accelerate development of the national airline, Rwanda Air expanding her operations in the four regions of the African continent as well as in some countries in Asian and Europe. Rwanda Air is in discussions with Aviation Services in China in order to commence flights to Guangzhou in southern China in 2018. With the country’s recent decision to issue visa on entry for all citizens of the world come January 2018, Rwanda has not only bolstered her position as a business hub on the “Belt and Road” but also reaffirmed her leadership on integration and globalization. The Chinese government’s decision to declare Rwanda as a favorite destination for Chinese citizens and to lift tax dues on more than 90 export commodities from Rwanda is also a major boost to investment in the country.
In order to further encourage investors to Rwanda, the Government has established an array of fiscal and non-fiscal incentives. These include zero corporate income tax, for companies planning to relocate their headquarters to Rwanda, a preferential corporate income tax rate of 15% to investments in priority sectors such as energy, transport, affordable housing, ICT and financial services or exporting at least 50% of the produce. Another incentive is the accelerated depreciation rate of 50% for the first year in key priority sectors such as tourism, construction, health, telecommunication and transport. Any registered investor is also exempted from capital gains tax, while export investments and projects that are over $50 million particularly in energy, tourism, health, manufacturing and ICT receive a seven year corporate income tax holiday. There is also a 100% Custom tax & duty exemption for products used in export processing zones. Some of the non-fiscal incentives include free import and repatriation of capital and assets, quick business process including online registration; assistance with tax-related services and exemptions, access to utilities such as water and electricity, assistance with obtaining visas and work permits, the one stop center that provides notary services, migration etc. Provision of after cares services to fast track project implementation and access to all business sectors for investment by anybody whether national or foreigner.
Recent government policies are set to boost doing business in Rwanda. One is the “Made in Rwanda” policy. According to a revised law in support of the policy, locally made products will be given preference by government procurement systems. These products include construction materials, electricity generation, water supply, school and medical equipment. The second one is the decision to establish Kigali International Financial Center (KIFC). This center is expected to attract huge amounts of money from local and international financial service providers thus enabling the country to serve as a finances hub.
Today, a number of opportunities abound for investors heading to Rwanda. One is manufacturing and agro processing. Light manufacturing is steadily growing at an annual rate of 7% and is expected to contribute 26% of GDP by 2020. Special Economic Zones (SEZ) and industrial parks have been established providing improved infrastructure to accommodate industries. . Investors are particularly sought to invest in industries such as construction, wood, glass, minerals processing, pharmaceuticals, textile and garments, electronics etc.
Another interesting area for investment is agriculture and livestock commodities production. In Rwanda, agriculture sector accounts for one third of Rwanda’s GDP, employing 70% of the country’s population. The sector has gained significant growth of 5.5% per annum and output is expected to grow at 8.5% by 2018. The government is looking for investors in irrigation farming, floriculture and meat production.
The tourism industry has also grown by 11.2% on average per annum over the past decade, projected to reach 25% growth rate by 2018. Over the last 10 years, the number of visitors has grown from 499 to 1.3 million. Indeed Rwanda desires to make the country a regional destination for health services by establishing a world-class healthcare and medical system. Rwanda took successful initiatives, establishing a universal healthcare system and embracing the world’s first commercial drone delivery service by Zipline International Inc. The country is looking for investment in high end tourism and medical tourism.
There are also opportunities for ICT sector development. Rwanda has 5000km of fiber optic broadband cabling connecting all 30 districts, with 9 regional links to neighboring countries. 10 GBPS broadband capacity, 80% mobile penetration, 33% internet penetration and 95% 4GLTE coverage across the country. Kigali Inovation City is at the core of Rwanda’s technology innovation ecosystem, supported by Rwanda Innovation Fund. It is located in the SEZ, covering 62ha of land, and hosts Rwanda’s top STEM or science, technology, engineering and math learning institutions including Carnegie Mellon, Africa institute for mathematical sciences or AIMS, African Leadership University, ALU, R&D Centers and specialized infrastructure. Opportunities include real estate development, research and training development in financial technology, energy, Bio-Medical, Agric-Technology, Education, Logistics and Cyber-Security.