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Companies still face immense hurdles, however. Skilled labour is scarce. Only 5.7% of the domestic workforce have a tertiary qualification. An agri-businessman says that he can trust only one of his employees with complicated duties. “Most domestically educated Rwandans have never learned how to think independently and critically,” says the Legatum Institute. “Many Rwandan businesses do not even grasp the idea of bulk discounts, and tend to charge premia for larger orders.” Rwandans admit they are not good at wheeling and dealing. The countryside is largely empty of the small businesses like battery recharging, second-hand clothes and cafés which light up villages even in Congo.
The government has done some brave and sensible things to ease the skills shortage. It recruits Western-educated members of the diaspora. It has opened up the labour market to immigrants from Burundi, Kenya, Tanzania and Uganda. About 7,000 Kenyans in Rwanda have set up transport, farming and construction firms.
Taxes are another headache. Most Rwandans are too poor to pay anything, so the top 200 taxpayers shoulder 75% of the burden. VAT is payable on invoice, not on receipt of payment, which creates terrible cashflow problems for small firms. Enforcement is strict: paying a day late can mean the bill is doubled. The finance ministry is mulling a lower flat tax.

A. 어휘
immense 거대한, 막대한. scarce 부족한. domestic workforce 국내 노동인구.
tertiary 제 3기의. cf. tertiary education 고등교육. qualification 자격, 능력.
agri-businessman 농업 사업가. complicated duties 복잡한 임무.
domestically educated 국내에서 교육받은. grasp 파악하다.
bulk discounts 대량 할인. premia 할증금, 이자, premium의 복수형.
sensible 현명한. diaspora 離散(이산), 피난민.
VAT=value-added tax 부가가치세. invoice 送狀(송장).
receipt 영수증. Enforcement 施行(시행), 실행, 執行(집행).
mull 深思熟考(심사숙고)하다. flat tax 比例稅(비례세).