坦桑尼亚矿业为引资而改革

虽然坦桑尼亚是非洲第四大黄金生产国，但其丰富的矿产资源大多尚未得到开发。这迫使现任总统约翰·蓬贝·马古富力所领导的政府不得不采取紧缩政策，以扩大矿业投资，提升盈利能力，使坦桑尼亚成为东非增长最快的经济体。

坦桑尼亚正在进行的矿业投资改革就是为了吸引更多的投资者，引进现代技术，并且能够获得稳定的市场。

马古富力总统最近在坦桑尼亚的商业首都达累斯萨拉姆接见了400多位小型和大型矿业的投资者，对他们说，“坦桑尼亚未开发的矿产资源为投资提供了巨大的机会。我们希望在这一领域能有更多的投资，因为这类投资对双方都是有利的。”

坦桑尼亚主要的矿产资源

坦桑尼亚不仅有巨大的天然气和石油储量，还发现了丰富的矿产资源，包括金属矿物，比如黄金、铁、银、铜、铂、镍和锡，以及多种宝石矿产，包括钻石、坦桑尼亚宝石、红宝石、石榴石、祖母绿、亚历山大石和蓝宝石。

除此以外，坦桑尼亚还拥有包括高岭土、磷酸盐、石灰、石膏、硅藻土、斑脱岩、蛭石、盐和沙滩砂在内的工业矿。能源矿产储量丰富，比如煤炭和已探明的铀矿床。同时，坦桑尼亚的砂石骨料产量也非常可观。

投资优势

在坦桑尼亚经商的一个比较优势是其具有稳定的政治环境，它是东非地区最和平安全的国家，这一因素使其颇具投资竞争力。

坦桑尼亚的地理位置也具有战略优势，因为东部的三个主要港口都濒临印度洋。在西部，坦桑尼亚与其邻国共享维多利亚湖和坦噶尼喀湖。

正在建设中的标准轨距铁路（SGR）和改造后的国家航空公司，即坦桑尼亚航空公司，都为坦桑尼亚作为该地区交通枢纽奠定坚实的基础，因为它们可以将乌干达、卢旺达、布隆迪、刚果民主共和国、马拉维和赞比亚这六个内陆国家连接起来。

坦桑尼亚全国的公路网络非常发达，电力供应充沛，还有一个正在建设中的水力发电厂。这个新发电厂具备2100兆瓦的发电能力。坦桑尼亚还有大量的熟练劳动力。坦桑尼亚历来尊重法律，矿业投资者的权利可以获得三重保护。

2009年坦桑尼亚公布的矿产政策吸引了私人投资者对勘探、开采和提升矿产附加值的投资。2010年通过的矿业法和2017年的修订版清晰地列明了投资者的权利。它们一方面是公开透明的，另一方面又为双方在共赢基础上的谈判协商留出了空间。

对潜在投资者的激励举措

由于马古富力总统亲口承诺要对采矿业进行改造，因此坦桑尼亚为矿业投资者们提供了一系列的激励措施。在矿产业的四个阶段都可以享受到颇具吸引力的激励政策，包括：勘探、开采、运营和关闭。

在每个阶段，政府都在采矿法规中提供了优惠政策，包括，所有采矿设备和补给品可享受长达一年的进口免税；投资资本100%免税；公司应纳税收入只需缴纳公司税的30%。

政策还允许对所有资本支出以及勘探和生产权提取折旧费。此外，在确保开发资本支出免税的同时，还允许亏损结转。

优惠政策还体现在增值税上：国内销售仅需缴纳18%的增值税；出口产品无需缴纳增值税；已缴纳的增值税会全额返还。向分包商支付技术服务费的代扣所得税为当地居民5%，外国人15%。
此外，坦桑尼亚保证投资者经营期内的安全，投资资本和利润可全额汇回其所属国以及其对所经营矿业的管理权力。

市场准入

矿产业的相关法律为矿业投资者进入全球市场提供了机会。对坦桑尼亚的黄金来说，最大的市场应当是南非、迪拜和印度。

品牌

自由贸易政策鼓励优先生产“非洲制造”的增值产品并提供配套服务。

这一政策可以增加非洲商品的可信度和需求，同时也能够提升其品牌效应。它还能起到协调市场的作用。相较于只拥有小国市场，如果能拥有整个非洲大陆市场无疑可以增加经济实体的数量和提高产量。

与此同时，随着非洲增长实力的日益加强，其与全球经济平等互动的能力也在不断提升。

矿产投资新政

坦桑尼亚2009年公布的矿产政策是在对1997年出台的矿产政策进行评估并重新制定的，该政策的目的是在该行业完全实现私营化发挥引领作用。这一政策还旨在建立和加强矿产部门与其他经济部门的整合。

政府希望借助该政策吸引投资，改善营商环境和增加采矿业的经济效益；同时也能够完善法律框架，加强矿产业的管理能力。

与一些国际分析人士的判断相反，矿产业的这些新法规为投资者在互利双赢基础上提供了更全面的保护，也有助于矿产业为坦桑尼亚的2025愿景规划做出贡献；并且通过改善民生和促进产业发展，使坦桑尼亚早日迈入中等收入国家行列。

2009年公布的坦桑尼亚矿业政策已经为从业者打造了一个有利的环境和合作的氛围，而最近推出的相关法规又对私营企业的参与起到了进一步的促进作用。

这些新法规鼓励发展小规模采矿业务并使之正规化。此外，它们也允许外国投资者介入这类小规模经营，特别是如果他们能引进先进技术和技能的话，更应受到欢迎。

中国与坦桑尼亚的合作

坦桑尼亚与中国在合作和技术共享方面有着悠久的历史，一直以来，坦桑尼亚在发展其工业的过程中都在采用中国的技术和创新理念。

中国已经对坦桑尼亚的工业领域进行了投资，其中就包括采矿业。目前，中国在坦桑尼亚的矿业公司投资了金属矿产，特别是黄金和铜。他们还参与了诸如高岭土这类工业矿物质提取的业务和诸如砂石骨料这类建筑材料的投资。坦桑尼亚境内各种规模的采矿作业，从小规模的矿工手工挖掘到大规模的机械化开采，大多采用的是来自中国的提取和加工技术。

阳光集团是这一行业的知名企业，它是中国公司在坦桑尼亚成功运作的典范。目前它在位于坦桑尼亚西南部的丘尼亚区经营矿区的开采。

阳光集团是过去两年中坦桑尼亚外商直接投资中最重要的企业，该企业以黄金生产和加工为主。在聘用的270名员工中，70人来自中国，其余200人均为坦桑尼亚当地人。其投资额超过3000万美元，加工矿石800吨，日产黄金6公斤。该企业在纳税、创造就业机会方面为坦桑尼亚做出贡献，同时，为坦桑尼亚矿业发展提供了先进的技术和技能。它还通过与周边社区合作，积极承担企业社会责任（CSR），尽力改善当地居民的生活条件。

坦桑尼亚人对自己国家的未来非常乐观，因此我也希望中国的企业界能放心大胆地来坦桑尼亚投资，我们确保你们的投资一定会产生双赢的结果。

坦桑尼亚和中国的缔造者：朱利叶斯·坎巴拉吉·尼雷尔总统和毛泽东主席，是非常亲密的战友，两国很早就建立了外交关系。

中国目前是全球最大的矿产消费国，而两国间又有着历史悠久的关系，因此，坦桑尼亚完全可以向中国提供其所需的各类矿产品。

中国公司投资坦桑尼亚的另一个选项是与可靠的坦桑尼亚公司组建合资企业，共同勘测和开采，特别是开发黄金、坦桑尼亚宝石和钻石的全球市场。

坦桑尼亚矿业前景

坦桑尼亚政府鼓励投资者们继续开发其丰富的矿产资源，投资的机会包括矿产的勘探和开发以及通过兴建冶炼和精炼厂增加金属矿物的附加值。其他的投资机会还包括：宝石切割、抛光和加工等增值业务；建设发展采矿业所需的基础设施和建立矿产市场。当前这一行业的重点是实现黄金冶炼的本土化。

坦桑尼亚期望来自包括中国在内的外国投资者能够带来实用、低成本、负担得起和先进的采矿技术。

区域一体化带来的优势

毫无疑问，非洲区域一体化能够为坦桑尼亚的矿业发展创造有利环境，但这需要通过协调各成员国的矿业政策和法律法规才能得以实现。制定联合政策打击矿产走私和在各成员国之间开放市场也有助于改善营商环境。

区域一体化也可以使成员国间展开项目的联合研究和开采，产生规模经济的效果。总而言之，坦桑尼亚的采矿业拥有巨大的发展潜力。

⬆坦桑尼亚潜在矿产资源的主要分布地区 （图片来源：坦桑尼亚矿产部）

英文版

 Tanzania Gears Up To Attract More Mining Investor

By Prof. Simon Msanjila  The current Permanent Secretary of the Ministry of Minerals in the United Republic of Tanzania

Despite being the fourth (4th) largest producer of Gold in Africa, Tanzania’s vast mineral wealth is largely unexploited, prompting austerity measures by the current President John Pombe Magufuli’s administration in a bid to scale up efforts to make the sector investable and profitable to the East Africa’s fastest growing economy.

The on-going mining sector investment reforms in Tanzania are geared towards attracting more investors, modern technology and securing reliable markets.

“Tanzania’s untapped mineral resources offer a wide range of investment opportunities. We want more investment in the sector; the type of investments that would benefit both sides,” says President Magufuli in a recent meeting with over 400 both small scale and large scale mining investors he met personally in Dar es Salaam, Tanzania’s commercial Capital.

Key Mineral resources in Tanzania

In the face of large shares of gas and oil deposits, abundant minerals found in the country, include metallic minerals such as gold, iron, silver, copper, platinum, nickel and tin.The gemstones family includes diamonds, Tanzanite, ruby, garnet, emerald, alexandrite and sapphire.

On the other hand, industrial minerals includekaolin, phosphate, lime, gypsum, diatomite, bentonite, vermiculite, salt and beach sand.The country is also rich in building materials namely stone aggregates and sand. Energy minerals are also abundance from coal reserves to confirmed uranium deposits.

Comparative advantages

One of the factors that provides a comparative advantage to doing business in Tanzania is its political stability. This East African nation is the most peaceful in the region and this factor makes it unique.

Tanzania also enjoys a strategic geo-position bordering the Indian Ocean with three major ports on the East. On the West, Tanzania shares Lakes Victoria and Tanganyika with other neighbours.

The on-going construction of the Standard Gauge Railway (SGR) and revamped national airline, Air Tanzania, adds up to Tanzania’s advantage as a central transport hub in the region serving as a connection link to six land locked countries of Uganda, DRC, Rwanda, Burundi, Malawi and Zambia.

There is a country wide road network, sufficient power supply, with additional hydro power plant under construction. The new plant will generate 2,100MW of electricity. The country has plenty of skilled labor.
 
Protecting the rights of mining investors

Tanzania respects the rule of law. There are three ways in which Tanzania protects and promotes the rights of the mining investors in the country.

Legislative environment

The 2009 Mineral Policy attracts private investments in exploration, mining and value addition. With the Mining Act, 2010 and its revision of 2017, the investor knows all their rights. It is transparent. A room for negotiation for a win-win situation is left open.

Rewarding Incentives floated to Prospective Investors

With President Magufuli personal commitment to revamp the sector, there is a litany of incentives for mining investors to grab in Tanzania. The dazzling incentive packages goes out to all four stages of production; exploration, development, operation and closure.

In every stage, the Government has designed incentive packages which are defined in the Mining Regulations.The packages include import duty exemption for up to one year on all mining equipment and supplies, 100 per cent capital allowance and 30 per cent corporate tax on taxable income.

The policies also allow depreciation charges to all capital expenditure, exploration and production rights. Furthermore, loss can be carried forward while tax exemption to the development capital expenditure is guaranteed.

The package also includes low VAT on domestic sales, only 18 per cent, and zero rated VAT on exports and VAT paid is fully refundable. In addition, withholding tax on technical service payment to sub-contractors is 5% to residents and 15% to foreigners.

In addition, Tanzania guarantees investors security of tenure; repatriation of capital, profits and accountable administration of mineral rights.

Access to Markets

The Mining Legislation provides opportunity for Mining investors to access market worldwide. The largest markets for Tanzanian gold are South Africa, Dubai and India.

Branding

Free trade and free movement would encourage prioritizing production of value-added goods and services that are “Made in Africa”.

This strategy would increase reliability and demand for African goods as much as branding. Another advantage is harmonizing the market. Apart from having small country markets, one large continental market will raise large production entities in Africa.

Leveraging Africa’s growing strength would enhance its bargaining power, enhancing its capacity to interact on equal terms with global economies.

Policy on foreign mineral investments

Tanzania’s Mineral Policy formulated in 2009 resulted from the evaluation conducted during the ten years of implementation of the Mineral Policy of 1997, aiming to turn the sector a fully privately led.

The policy sought to establish and strengthen integrationof the mineral sector with other sectors of the economy.

The policy stands to attractand improve economic environment for investmentand benefits from mining. It also improves the legal frame work and strengthens administration capacity for the mineral sector.

Contrary to some analysts, the recently enacted mining laws provide more elevated protection for investors spelling out the win-win situation to boost the sector’s contribution to help Tanzania realize its vision 2025; attaining the envisaged middle-income country, supported by better livelihood and industrial economy.

Policy and Investment Law

While the 2009 Tanzania Mining Policy provides a conducive economic environment and promotes cooperation among the players, the new mining laws encourages private sector participation in the sector. 

It seeks to develop and formalize small-scale mining. In addition, the new regulations give foreign investors access in small scale mining activities, especially in supplying modern technology and skills.

Chinese mining companies in Tanzania

Tanzania and China have a long history of collaborations and technology sharing. Tanzania has been largely using the Chinese technology and innovations to flourish its industrial development.

China has also invested in a number of industries in Tanzania which includes the mining sector.The current Chinese mining companies in Tanzania have invested in metallic minerals, particularly gold and copper. They also extract industrial minerals like kaolinand in building materials such as aggregates. 

Most of the mining operations in Tanzania across all levels, from the artisanal small scale miners to the large scale investors mainly import Chinese extraction and processing technologies.
A notable Chinese company on this front is Sun Shine Company Limited. It offers a dazzling case of successful Chinese companies operating in Tanzania. It operates mines in Chunya District, located in South West Tanzania.

Sun Shine Limited is one of the most significant foreign direct investment projects in Tanzania for the last two years. The project focuses on gold producing and processing.

With over 270 employees of which 70 are Chinese and 200 locals, the investment volume is over thirty million US dollars processing 800 tons of ore, producing six kilograms of gold per day. 

The company pays taxes, provides employment to the locals, providing technology and skills to mining development in Tanzania. It also participates in Corporate Social Responsibilities (CSR) by working with the surrounding communities to improve their well being.

We, as a country, are optimistic; I want to assure the Chinese business Community that by investing in Tanzania, there is a guarantee for returns on investments in a win – win situation.

On China-Tanzania Cooperation

Tanzania and China enjoy the historic relationship built by the founding fathers of the two nations; Mwalimu Julius Nyerere of Tanzania and Chairman Mao Tse Tung of China who were comrades.

It is true that China is the biggest global consumer of the entire mineral products. Capitalizing on the historic bilateral relationship, Tanzania’s minerals can supply China with varieties of desired mineral products.

Another investment option could be joint ventures between credible Chinese companies with Tanzanian companies to explore exploration especially in Gold, Tanzanite and Diamond to global market searches.

Prospects for Tanzania mining industry

Tanzania continues to encourage investors to exploit the vast wealth in the minerals sector.Investment opportunities in the sector are open in mineral explorations and development of mines and value addition for metallic minerals by installing smelters and refineries.

Other opportunities include value addition for gemstones such as cutting, polishing and lapidary; building infrastructures to support the mining industry and establishing markets for minerals and current priority is to smelt gold locally.

There is a huge demand for appropriate, low cost, affordable and state of the art mining technologies for foreign investors, including from China to come to Tanzania and enjoy.

Contribution of Regional Integration

It is true that regional integration in Africa can improve favorable environment towards development of the mining industry in Tanzania. Mining industrial development could be achieved through harmonization of mining policies and legislations in respective member states.

Formulating joint strategies to combat mineral smuggling and enabling access to market in the member states would also help improve business environments.

The integration would also enable member states to conduct joint research and exploration programs, achieving economies of scale. The potential of mining sector development in Tanzania is clearly enormous.

⬆Open Pit Gold Mine, Tanzania（CFP）