Byatangajwe ยท Rwanda
Guhitamo uburyo bwiza bw'ikigo ku kigo cyo mu Bushinwa
Inama z'ibikorwa ku bashinze ibigo bo mu Rwanda bafungura ibikorwa mu Bushinwa: gutandukanya WFOE, joint venture, na representative office, ibisabwa, n'ibintu byo kureba mbere yo guhitamo.
Iyo umushinze ikigo wo mu Rwanda yiyemeje gufungura ibikorwa mu Bushinwa, ikibazo cya mbere akenshi ni: ni ubuhe buryo bw'ikigo (entity) nakoresha? Igisubizo kigira ingaruka ku buryo wisunga amafaranga, uko wishyura imisoro, uko ugurana n'abandi, n'uko urengera ibyo wakoze. Iyi nkuru itanga amakuru rusange gusa; ntabwo ari inama y'amategeko cyangwa y'imisoro. Mbere yo gufata umwanzuro, jya uhugana umunyamategeko n'umujyanama mu misoro wizeye mu Bushinwa.
Impamvu guhitamo neza ari ingenzi
Mu Bushinwa, ubwoko bw'ikigo bugena ibintu byinshi: niba ushobora kugurisha ibicuruzwa cyangwa gutanga serivisi mu buryo butaziguye, niba ushobora kwakira amafaranga mu mafaranga y'iwacu (RMB), uko wishyura imisoro ku nyungu, n'uko ushobora gukoresha abakozi. Guhitamo nabi bishobora gutuma utegereza igihe kirekire cyangwa ugasanga udashobora kubona uruhushya rukenewe mu gikorwa runaka. Ni ngombwa rero kumenya mbere ibyo ushaka gukora: kugurisha ibicuruzwa, gutanga serivisi, gucunga umusaruro, cyangwa gukurikirana abakiriya n'abacuruzi gusa.
Uburyo bukuru bw'ibigo mu Bushinwa
1. Ikigo cy'ubucuruzi gifite abanyamigabane b'abenewabo (WFOE)
WFOE (Wholly Foreign-Owned Enterprise) ni sosiyete ishingiwe mu Bushinwa, ifite abanyamigabane b'abenewabo bose. Iri ni uburyo bukoreshwa cyane n'abashoramari b'abenewabo bashaka kugenzura ikigo cyabo. Ifite ubuzima bwite bw'amategeko (legal personality), ishobora kugurisha, kugura, gukodesha, no gukoresha abakozi mu izina ryayo. Mu byinshi, ni yo nzira isanzwe ku bucuruzi bushaka gukorera mu Bushinwa mu buryo buhoraho.
Icyakora, WFOE isaba kwandikisha ikigo, kubona uruhushya rw'ubucuruzi, gushyiraho konti ya banki, no kwishyura imisoro. Igihe cyo kwandikisha n'ibisabwa biratandukana bitewe n'akarere n'ubwoko bw'ibikorwa. Hari n'ibikorwa bifite urutonde rwihariye (negative list) aho abashoramari b'abenewabo badashobora cyangwa bagomba gukorana n'abandi.
2. Ikigo mboneragihuzu (Joint Venture)
Joint Venture ni sosiyete ishingwa n'abashoramari babiri cyangwa benshi, akenshi umwe mu Bushinwa n'undi mu mahanga. Iri buryo rikoreshwa cyane mu bikorwa bidakunze kwemererwa abashoramari b'abenewabo, cyangwa iyo umufatanyabikorwa w'umushinwa azana ubumenyi bw'isoko, uruhushya, cyangwa isano n'abayobozi. Mu Rwanda, abashinze ibigo bashobora kumenya neza uburyo bwo gusangira ubwenge n'abafatanyabikorwa, kuko ari uburyo busanzwe mu bucuruzi.
Icyakora, JV isaba amasezerano arambuye: uko mufata ibyemezo, uko musangira inyungu, uko mwaka amafaranga, n'uko mwavana mu bufatanye. Amakimbirane mu masezerano ashobora gutuma habaho gutakaza igihe n'amafaranga. Ntukemere amasezerano atarasobanuwe n'umunyamategeko.
3. Ibiro by'ubuhagarariye (Representative Office)
Representative office (RO) ni ibiro bidashobora kugurisha cyangwa kwakira amafaranga mu buryo butaziguye. Bikoreshwa mu gukurikirana isoko, guhuza n'abacuruzi, no gukora ubushakashatsi. Ntibishobora kugira inyungu zisoreshwa mu buryo busanzwe. Ni uburyo bworoshye, ariko ntibukwiriye umushaka kugurisha cyangwa gutanga serivisi zishyurwa mu Bushinwa.
4. Guhindura ibiro by'ubuhagarariye mo WFOE
Hari abashinze ibigo batangira n'ibiro by'ubuhagarariye, hanyuma bakabyazamo WFOE iyo isoko ryemejwe. Ibi bishobora kuba ingirakamaro mu kugabanya ingorane z'itariki ya mbere, ariko bisaba igenamiterere ry'ibanze kugira ngo hatabaho gukenera gusubira gukora ibintu byose. Baza umujyanama wawe niba iyi nzira ikwiriye.
Ibintu byo kureba mbere yo guhitamo
- Ibikorwa biteganijwe: Ese uzagurisha ibicuruzwa, utange serivisi, ugire uruganda, cyangwa ukore ubushakashatsi gusa? Ibi bigena ubwoko bw'ikigo gishoboka.
- Uruhushya rukenewe: Hari ibikorwa bisaba uruhushya rwihariye (nko mu bijyanye n'ibiribwa, imiti, cyangwa imari). Reba urutonde rw'ibikorwa bibujijwe cyangwa bigenzurwa.
- Uko uzakoresha amafaranga: WFOE ishobora kugira konti ya banki mu RMB no kwakira amafaranga. RO ntibishobora. Ibi bigira ingaruka ku buryo wishyura abakozi n'abacuruzi.
- Abakozi: Niba uzakoresha abakozi mu Bushinwa, uzakenera kwandikisha mu misoro n'ubwishingizi bw'abakozi. WFOE ibasha gukora ibi mu buryo busanzwe.
- Imisoro: Uburyo bw'ikigo bugena uko inyungu isoreshwa n'uko amafaranga ava mu Bushinwa ajya mu Rwanda. Ibi ntibigomba kwigwa gusa ku ipaji; jya ufata inama y'umujyanama mu misoro.
- Ingengabihe n'ingano y'amafaranga: Kwandikisha WFOE bishobora gutwara amezi menshi kurenza RO. Gereranya igihe n'ingano y'amafaranga ushobora gutegereza.
- Ukwigenzura n'ubwishingizi: Niba ufite abafatanyabikorwa b'abenewabo, JV isaba gusangira ubutegetsi. WFOE itanga ubwigenge bunini ariko isaba kwishyura ibisabwa byose.
Uko wakora intambwe ku yindi
Tangira wandike mu magambo asobanutse icyo ushaka gukora mu Bushinwa mu myaka itatu ya mbere. Hanyuma, jya ku mujyanama w'amategeko n'umujyanama mu misoro wizeye mu Bushinwa, ubaha iyi dosiye. Baza ibibazo bikurikira: Ni ubuhe bwoko bw'ikigo bukwiriye ibikorwa byanjye? Ni ibihe bisabwa byanditse? Ni igihe kingana iki? Ni iyihe misoro nzakenera kwishyura? Ni iyihe nzira yo kwakira amafaranga mu Rwanda? Ni ibihe bintu byo kwirinda mu masezerano n'umufatanyabikorwa?
Kugenzura isoko mbere yo kwandikisha ni ingenzi. Shobora gukoresha ubushakashatsi bw'isoko, guhura n'abacuruzi, cyangwa kwifatanya n'ibigo by'ubucuruzi byo mu Rwanda mu Bushinwa. Ariko ntukore amasezerano y'ubufatanye cyangwa ntubandike ikigo utabanje kugisha inama y'amategeko.
Ibyo kwibuka
Nta buryo bumwe bwiza kuri bose. WFOE ni yo nzira isanzwe ku bucuruzi buhoraho; JV ni ngirakamaro iyo uruhushya cyangwa isano y'umufatanyabikorwa ari ngombwa; RO ni yo yoroshye ariko ntibishobora kugurisha. Icyemezo kigomba gutwarwa n'amategeko, imisoro, n'ibikorwa nyabyo, atari ibyo wumva cyangwa ibyo abandi bakora. Iyi nkuru ni amakuru rusange gusa, ntabwo ari inama y'amategeko cyangwa y'imisoro. Kugira ngo utekanye, fatira hamwe umunyamategeko n'umujyanama mu misoro wizeye mu Bushinwa na mu Rwanda.