虽然佛得角的自然资源不够丰富，但其地理位置极其重要。因此两国如果结成战略伙伴关系，中国可在此对大西洋形成影响
文I 塔尼亚·罗穆阿尔多（H.E.Ms. Tania Romualdo） 佛得角共和国驻华大使 翻译I 王晓波
佛得角是一个有十个岛屿的群岛国家，位于西非海岸600英里处。在历史上它曾长时期人迹罕至。英国作家加文·孟席斯（Gavin Menzies）在其著作《1421：中国发现了世界》中认为，是郑河最终抵达了佛得角的圣安唐岛。按照历史的记载，1456年大西洋风暴把葡萄牙人带到了这里，他们很快就在圣地亚哥岛上建立了大里贝拉这座古城（现在称为Cidade Velha），它是热带地区的第一个欧洲殖民城市，专门从事奴隶买卖。克里斯多弗·哥伦布和瓦斯科·达·伽马在航海时都曾在此停留。佛得角隐蔽的海湾和海角也招来了海盗和无赖们。1585年，弗朗西斯·德雷克在对大里贝拉洗劫一空后又与葡萄牙人转移至另一个殖民城市普拉亚，也就是现在佛得角的首都，它毗邻一个更具防御能力的港口。后来英国人也对这里产生了兴趣，十九世纪时，圣文森特这个迎风的岛屿变成了一个非常重要的装煤站，进一步加强了帝国海军和英国商业在该地区的影响。
佛得角与中国的关系
1976年4月25日，中国与佛得角建立了双边关系，从那时起，中国在佛得角的发展中一直发挥着重要作用。中国帮助我们兴建了许多公共建筑，比如位于首都的总统府和政府宫。中国人建造的国家体育场得到了许多人的称赞，被称为是岛上“自独立以来最伟大的建筑”。2008年开始投入使用的泡衣劳大坝解决了农业灌溉的用水需求，受到圣地亚哥岛当地农民的高度评价。中国在佛得角重点经济领域的投资，比如基础设施、工业和旅游业也大受欢迎，因为它们对经济发展起到了很好的推动作用。
建交41年来，佛得角已成为中国人民“信得过的朋友”。虽然佛得角的自然资源不够丰富，但其地理位置极其重要。因此两国如果结成战略伙伴关系，中国可在此对大西洋形成影响。考虑到中国正在大力推进的“一带一路”倡议和21世纪海上丝绸之路，佛得角如能参与其中，其绝佳的地理位置定能发挥重大作用。佛得角对中国开发非洲的目标很有帮助，但迄今为止，双方的经济合作刚刚起步，中国在佛得角仅有一些小的服装商店。据估计，目前在佛得角生活的中国移民已经有3000人，主要经营纺织品贸易，年贸易额不到1亿美元。
亿万富翁周锦辉旗下的澳门励骏创建有限公司已经开始在在圣地亚哥岛建造一个价值2.75亿美元的娱乐场。这一奢华项目将包括酒店、写字楼、房地产开发、零售、餐饮、会议中心、博物馆、功能区、会所和码头。周锦辉认为该项目可以被视为是中国“一带一路”的延伸。
2017年5月，在普拉亚接见中国外交部部长王毅时，佛得角总统若热·丰塞卡重申了对中国提出的“一带一路”倡议的支持和对加深两国经济合作的渴望，他建议合作可以先从圣文森特岛上的经济特区开始。王毅部长也表示，佛得角是中国在非洲重要的合作伙伴之一，两国间的传统友谊为大国与小国在互相尊重、平等对待基础上的合作树立了榜样。他还说，中国愿意与佛得角在农业、渔业、海洋经济、经济特区建设、旅游业、基础设施和人文资源开发等领域深化互利合作。
目前的经济状况
佛得角的经济以服务业为主，包括商业、交通、旅游和公共服务，占到国内生产总值的四分之三。旅游业是经济支柱，但在很大程度上需要取决于欧元区国家的经济状况。由于佛得角需要大量依靠外国援助和其大批境外移民汇款，因此它的贸易赤字非常高。其境外汇款在GDP中占比是撒哈拉沙漠以南非洲国家中最高的。虽然有约40%的人口居住在农村，可粮食生产在GDP中占了不到10%。由于自然资源匮乏，大多数的消费品都需进口，这对当地经济影响很大。捕捞方面的潜力，即龙虾和金枪鱼，没有得到充分利用。经济改革的目的是发展私营企业，吸引外国直接投资，实现经济发展多样化，降低青年失业率。
佛得角的投资机会
在整个群岛独立的42年中，良好的治理结构、稳健的宏观经济管理、贸易开放和日益融入全球经济以及所采取的有效社会发展政策产生了相对积极的结果。执政不到两年的新政府大力倡导更积极的投资改革。佛得角拥有强大的民主制度，并严格保护公民权利，因此政局非常稳定，营商和投资环境也在不断改善。但由于政府缺乏资金，限制了对资金有需求行业或项目的援助能力。佛得角的经济以服务业为主，旅游业、交通、商业和公共服务在GDP的占比超过了60%，其中仅旅游业一项就占到了约25%，而且预计它还会有强劲的发展。
在佛得角，外国投资者可以在税收、许可审批和登记注册以及获得外汇方面享受到与国民相同的待遇。目前在佛得角境外投资主要集中在旅游业和轻工制造。在交通运输方面，由于佛得角所处的战略和地理位置，使其在客运和货运方面都成为区域乃至国际航运和航空的枢纽。但是，现阶段国家的服务水平还很低下，海洋岛际交通既装备不足也缺乏效率。佛得角的能源领域正在发生重要的监管变化并积极吸引投资。佛得角的可再生能源居于区域领先地位，在四个岛上都有风力电场，且每年消耗的能源中约27%都来自可再生能源。政府的目标是到2020年将这一比例增加到50%。
针对外商直接投资的政策
政府期待私营和外国投资来推动国家经济增长，并且已经付出了很大的努力发展以市场为导向的经济模式，这样所有的投资者都可以在法律的框架内享有同等的权力，承担相同的责任和义务。为了改善营商环境和吸引投资，政府还在把行政权下放，尽量减少国家在经济活动中所起的作用，并赋予私营企业更多权力。
佛得角贸易投资署（CVTI）作为负责促进投资的机构，为境外投资者提供了一站式服务。投资者可以向其表达投资意愿，为拟投资的项目提供必要文件，然后跟踪审批全过程。可提供服务具体如下：
●表达投资意愿，上传资料；
●使用代码跟踪审批过程；
●支付发证费用；
●提供国家贸易协议法中优先考虑领域的信息；
●提供市场信息；
●帮助组织参与货物和服务出口方面的展览会、博览会、相关会议、研讨会及其它活动；
●帮助与其他政府机构接洽，促成合作伙伴关系等；
佛得角贸易投资署还提供后续服务，在投资者获得投资登记许可并开始项目实施后继续给予扶持，包括关注项目执行状况、解决与其它公共机构的行政事务以及再投资和出口程序的协办，比如：
●获得经营授权和许可；
●获得税收和海关奖励；
●为境外员工获得工作许可；
●为公司员工办理签证；
●帮助境外员工解决住房；
●帮助员工登记和得到社会保险；
●帮助投资者及其家人的定居程序；
●帮助公司解决办公用房；
●向投资者介绍各类服务机构，比如银行、律师、会计师和房地产经纪人；
●提供出口帮助；
佛得角贸易投资署是境外投资者跨入佛得角后第一个取得联系的机构，它为投资者提供一站式电子平台旨在使投资流程变得快速高效，并且能够增进部门、客户、其他利益相关方、公共企业和私人企业以及项目开发商之间的理解和沟通。与投资有关的信息包括佛得角投资法、财政福利法则和合同税收优惠政策，它们可以在佛得角贸易投资署的网站获得(http://cvtradeinvest.com )。这一平台可以帮助投资过程中去行政化，保证整个过程在不超过三十天内完成。
2018年国家预算法制定了促进和刺激商业活动措施，包括将个人所得税降低一个百分点，降至24%；放宽对微型和小型企业的特别计划以及出台新税收优惠政策。2017年国家预算法中，已经实施了一些新规定，比如消除双重征税、对上一年经营出现亏损或刚开始经营的企业不再要求分期纳税、以及取消支付最低分期付款金额的规定。2017年国家预算在税收优惠方面政策包括从480万美元的投资收益额中降低合同收益、50%投资信贷和将投资信贷抵扣期延长到15年。
享有特殊税收制度的小微企业资质：
1）微型企业：头五年如果年营业额（销售和服务的总收入）没有超过500万佛得角埃斯库多（相当于5万美元）；
2）小型企业：雇用员工在6到10人间，年营业额（销售和服务的总收入）在500万佛得角埃斯库多至1000万埃斯库多之间（相当于5万至10万美元）；
双边投资协议和税收条约
佛得角与安哥拉、奥地利、比利时、中国、德国、荷兰、意大利、葡萄牙、俄罗斯、英国、瑞典和瑞士都签有双边投资协议，并且作为周边国家与欧盟享有特殊的伙伴关系。佛得角还能够从非洲增长与机遇法案（AGOA）中享受优惠待遇。虽然没有与美国签署双边投资条约，但作为西非国家经济共同体成员，应该可以享受美国2014年8月签署的贸易及投资框架协定内容，不过该协定尚未生效。
境外投资企业的常规会计原则与地方法规和国际标准相一致。佛得角的税收体系也是基于国际准则，因此境外投资企业在所在国获取的利润应当纳税。
佛得角在简化工商登记程序方面也已取得重大进展。在商业登记署，一个公司从申请成立到完成登记只需一天的时间。国家的整体营商环境也已经变得更有效率。
佛得角非常欢迎特别是境外投资。无论来自哪个国家的投资都可以在佛得角的法律框架内享有同等权利，承担相同责任和义务。
投资者有权利将其投资资金转换为任何其他可自由兑换的货币，并将其所有收入转移出去。政府向外国投资者提供重要担保，比如可将境外资金或从其他外汇帐户汇入的资金放心地存在私人管理的外汇账户上。而且，只要外国投资者在政府的投资机构进行过登记，在经营过程中就可以毫无争议地获取股息、利润和投资本金。监管立法特别规定，在经营的头五年里，股息可以自由汇往境外，无需纳税；而在接下来的十五年里，股息可在按照10%的统一税率缴纳后汇往境外。
佛得角的汇率波动风险很低，因为自欧元1999年被引入后，就与埃斯库多锁定在1欧元兑换110.27埃斯库多。目前佛得角政府正在考虑在当地经济活动中直接使用欧元的可能性。（编辑：周洋）
An archipelago country, Cabo Verde
By H.E.Ms. Tania Romualdo, Ambassador of Cabo Verde in China
Cabo Verde is an archipelago with 10 islands, located 600 miles off the coast of West Africa. It remained uninhabited during most part of its history. British writer Gavin Menzies in the book «1421: The Year China Discovered the World» suggests that jugs of Zheng He eventually arrived in Santo Antão Island, Cabo Verde. According to history, Atlantic gales eventually brought the Portuguese in 1456 and they soon established at Ribeira Grande (old town, now Cidade Velha) on Santiago Island, the first European colonial city in the tropics specialized in slave trading. Christopher Columbus and Vasco da Gama made stops during their voyages beyond. The hidden bays and concealed gulfs of Cabo Verde have also attracted pirates and scoundrels. In 1585, Francis Drake, sacked Ribeira Grande and the Portuguese moved the colonial seat to Praia, the present capital city, adjacent to a more defensible harbor. Later the British took an interest and during the 19th century, São Vicente, a windward island, housed an important coaling station that furthered the influence of the imperial navy and British commerce within the region.
Relations between Cabo Verde and China
Since the two established bilateral relations on the 25th of April, 1976, China has played a significant role in the development of Cabo Verde. Chinese founded public buildings, such as the presidential and governmental palaces, covers the capital city. The National Stadium built by China is hailed by many as “the greatest construction after Independence” on those islands. Poilão Dam that became operational in 2008 provides water for agriculture irrigation and is very appreciated by local farmers in Santiago Island. Chinese investments in key economic sectors such infrastructure, industries and tourism is welcomed as they can promote economic growth.
After 41 years of diplomatic relations, Cabo Verde has proven to be “a faithful friend” of China. Although Cabo Verde has little to offer in the realm of natural resources, it enjoys an important geostrategic position, giving China an essential influence at the heart of the Atlantic Ocean if a strategic partnership is set up. As China promotes the One Belt – One Road Initiative as well as the 21st Maritime Silk Road, Cabo Verde’s excellent geostrategic position might prove to be of significant services interest being it included on this course. Cabo Verde can be utile in serving China’s African goal, hitherto the economic partnership is still in its beginning as only small garments shops represent China in the archipelago. Today it is estimated that as many as 3000 Chinese migrants live in Cabo Verde trading textiles with an annual trade volume underneath a $100 million.
Macau Legend Development Ltd, led by billionaire David Chow, has begun constructing a $275-million casino complex on Santiago Island. The luxury development will feature hotels, office buildings, property development, retail, dining, convention center, museum, function areas, a clubhouse and a marina. Chow credits the project as an extension of China’s “One Belt, One Road”.
In May 2017, during a meeting with Chinese Foreign Minister Wang Yi in Praia, H.E. the President Jorge Fonseca reiterated that his country supports the China-proposed One Belt One Road Road (OBOR) Initiative and is eager to deepen economic cooperation, starting with a Special Economic Zone in Sao Vicente Island. For his part, Wang said Cabo Verde is one of China's important partners in Africa and their bilateral traditional friendship sets an example for large and small countries cooperation, based on mutual respect and treating each other equally. China is willing to deepen mutually beneficial cooperation with Cabo Verde in the fields of agriculture, fishery, marine economy, development of Special Economic Zones, tourism, infrastructure and human resources development, he added.
Current economic situation
Cabo Verde’s economy is service-oriented with commerce, transport, tourism, and public services accounting for about three-fourths of the GDP. Tourism is the mainstay of the economy and depends significantly on economic conditions in the euro-zone countries. Cabo Verde runs a high trade deficit financed by foreign aid and remittances from its large pool of emigrants; remittances as a share of GDP are one of the highest in Sub-Saharan Africa. Although about 40% of the population lives in rural areas, the share of food production in GDP is less than 10%. The local economy suffers from a poor natural resource base and the country imports most of what it consumes. The fishing potential, namely lobster and tuna, is not fully exploited. Economic reforms are aimed at developing the private sector and attracting FDI to diversify the economy and lessen the unemployment rate of the youth.
Cabo Verde’s Investment Opportunities
Good governance, prudent macroeconomic management, trade openness and increasing integration into the global economy, and the adoption of effective social development policies have produced relatively positive results throughout the archipelago’s 42 years of independence. The new government in power for less than 2 years is preaching more proactive investment reforms. Broad political stability is expected to prevail in Cabo Verde, underpinned by strong democratic institutions and decent protection of civic rights. The business and investment climate continues to improve. However, the government’s lack of capital is limiting its capacity to finance any shortfalls. The economy is service-oriented, with tourism, transport, commerce, and public services accounting for more than 60 percent of GDP. Tourism alone accounts for approximately 25 percent of GDP, and it is expected to continue its strong performance.
In Cabo Verde foreign investors receive the same treatment as the nationals regarding taxes, license approvals and registration, and access to foreign exchange. Foreign investment in Cabo Verde is concentrated in tourism and light manufacturing. In terms of transportation, Cabo Verde’s strategic and geographic location places the country in a position to become a regional and international shipping and air hub for both passengers and cargo. Nevertheless, the country remains underserved, with insufficient and inefficient maritime interisland transportation. The energy sector in Cabo Verde is undergoing important regulatory changes and attracting investment. As a regional leader in renewable energy, Cabo Verde has wind farms on four islands. About 27 % of the energy consumed in Cabo Verde comes from renewable sources.
The government’s goal is to increase to 50 percent by 2020.
Policie towards foreign direct investment
The government looks to both private and foreign investment to drive the country's economic growth. A great effort has been made to promote a market-oriented economic model where all investors, have the same rights and are subject to the same duties and obligations under the law. The government is investing in administrative decentralization, reduction of the state’s role in the economy and empowerment of the private sector, improving the business climate to attract investments.
Cabo Verde Trade Invest (CVTI), the agency responsible for investment promotion, is the One-Stop-Shop for external investors. It provides assistance based on a single approach. The investors express their interest, attach the necessary documents for formalizing their project, and monitor all the approval stages.
Services provided for the investor:
● Expression of interest in investment and upload of documents;
● Monitoring the investment process using a code;
● Payment of certificate issuance fee.
CVTI also provides to the investor/exporter support with the following services:
● Information about preferences of the country´s trade agreements Act (AGOA, ECOWAS, GSP +);
● Market information;
● Organization and participation in exhibitions, fairs, congresses, conferences, seminars or other events in the field of exports of goods and services;
● Contacts with other State institutions, providing or promoting partnerships, etc.
CVTI has an After Care service aimed at supporting investors after they obtain their Investment Registration Certificate and implement their project. It assists investors in their implementation process, in resolving bureaucratic issues in conjunction with other public institutions and in establishing reinvestment and export processes such as:
● Obtaining operating authorization and licensing;
● Obtaining tax and customs incentives;
● Obtaining work permits for foreign workers;
● Obtaining visas for company workers;
● Assistance with obtaining housing for foreign workers;
● Assistance with registering workers with social security;
● Assistance to investors and their families in the process of settling in the country;
● Assistance with obtaining premises for company offices;
● Introduction to service providers, such as banks, lawyers, accountants, estate agents;
● Export assistance.
CVTI is the first point of contact for foreign investment in Cabo Verde. It offers an Electronic Platform, “One-Stop-Shop for Investors” which aims to increase the efficiency and effectiveness of the investment processes, improving understanding and communication between the agency, its customers, other stakeholders, public and private entities, and project developers.
Information pertaining to investment including Cabo Verde's Investment Law, the Code of Fiscal Benefits, and the Contractual Tax Benefits-Incentives can be found on the CTI (http://cvtradeinvest.com ). The platform is helping with de-bureaucratization of the investment process, ensuring that the process is completed within a maximum period of 30 days.
The State Budget 2018 law contains measures that facilitate and stimulate business activity, including a one percentage point lowering of the maximum personal income tax (IRPS) to 24 percent, the easing of the Special Scheme for Micro and Small Business, and the introduction of new tax benefits. Elimination of double taxation, release from payment in installments for taxpayers who had negative results or began their activity in the previous year, and elimination of the obligation to pay the minimum installment are some of the new measures undertaken by the 2017 State Budget law. The tax benefit package included in the 2017 State Budget comprises reducing the amount of investment to benefit from contractual benefits US$4.8 million, 50 percent investment credit and extension of the period for deduction of credit for investment to 15 years.
Special Regime for Micro and Small-sized Companies:
a. Micro-sized company: up to five people with an annual turnover (gross amount of sales and services) that does not exceed 5 million Cabo Verdean escudos (US$50,000).
b. Small-sized company: employs between six and ten persons with an annual turnover (gross amount of sales and services) of between 5 million and 10 million escudos (US$50,000 – $100,000).
Bilateral Investment Agreements and Taxation Treaties
Cabo Verde has bilateral investment agreements with Angola, Austria, Belgium, China, Germany, Holland, Italy, Portugal, Russia, United Kingdom, Sweden, and Switzerland and enjoys a special partnership with to the European Union as a Peripheral Region Nation. Cabo Verde also benefits from the African Growth and Opportunity Act (AGOA). Cabo Verde does not have a Bilateral Investment Treaty (BIT) with the United States, but as a member of ECOWAS, it benefits from the existing TIFA agreement which was signed in August 2014, but has not yet entered into force.
Regular organized accounting is in line with local regulations and international standards. The taxation system in Cabo Verde is based on a worldwide principle, where foreign-source profits earned by resident companies are also subject to tax.
Cabo Verde has made significant progress in simplifying its business registration process. At the Commercial Registry Department (Casa do Cidadão) a company can be created and registered on a single day. The overall business environment has become more efficient.
Information website on business registration is available at: https://portondinosilhas.gov.cv/ and http://caboverde.eregulations.org/show-list.asp?l=pt&mid=1.
Step by step information on procedures, time and cost involved in starting a company can be found at: http://www.doingbusiness.org/data/exploreeconomies/cabo-verde/starting-a-business/.
The country is investment-friendly and particularly appealing to foreign investors as all investors, regardless of their nationality, have the same rights and are subject to the same duties and obligations under the laws of Cabo Verde.
Investors have the right to convert their investment to any other freely convertible currency and transfer all of their income. The government gives foreign investors important guarantees such as privately managed foreign currency accounts, which can be credited from abroad or from other foreign accounts in Cabo Verde. In addition, it allows undisputed repatriation of dividends, profits, and capital from foreign investment operations. To receive these benefits the investor has to be registered with the government’s investment agency. The regulatory legislation specifies that for the first five years of operation, dividends may be freely expatriated without tax and that for the next fifteen years dividends may be expatriated with a flat tax rate of 10%.
Cabo Verde’s exchange-rate fluctuation risk is low as the escudo is pegged to the euro since its introduction in 1999 at the rate of 110.27 escudos per euro. Cabo Verde’s government is looking at the possibility of introducing euro in the local economy.