Ukuhlaziywa Kwezinhlelo Zamacebo Zokukhuthaza Intela ye-R&D kanye Nenqubomgomo Yokusungula: iNingizimu Afrika Nezibonelo Zesifunda

1. Ulwazi Oluyinhloko kanye Nesifinyezo Samasu

Isakhiwo somnotho womhlaba wonke sihamba nokuguqulwa okukhulu, sisuka ekuncikeni ezinsizeni zokwakha siye kulokho okubandakanya ulwazi. Kuleminotho yamazwe ase-Afrika, lolushintsho luletha isidingo esiphindwe kabili: kufanele ngesikhathi esisodwa balungise igebe lokuthuthukiswa kwezimboni lekhulu lama-20, kuyilapho besingena ngokushesha kubuchwepheshe bedijithali nobuluhlaza bekhulu lama-21. Kulesi simo, Ucwaningo Nokuthuthukisa (i-R&D) akusona nje isici senkampani, kodwa kuyisidingo sezomnotho omkhulu (macroeconomic). Ohulumeni ezwenikazi lonke basebenzisa inqubomgomo yezimali—ikakhulukazi izinzuzo zentela ze-R&D kanye nezibonelelo zokusungula—ukulungisa ukwehluleka kwemakethe okuhambisana nokusungula, lapho inzuzo yomphakathi yentuthuko yezobuchwepheshe ivame ukudlula inzuzo yangasese, okuholela ekutshalweni kwezimali okuncane okungapheli ngumkhakha ozimele.

Lo mbiko unikeza ukuhlaziywa okujulile, okuqondiswe ngabachwepheshe, kwendawo yentela ye-R&D kanye nezinhlelo zokusungula eNingizimu Afrika, umnotho wezwekazi onezinhlobonhlobo eziningi, uma uqhathaniswa namazwe angomakhelwane abalulekile: i-Mauritius, i-Kenya, i-Nigeria, i-Morocco, ne-Egypt. Ukuhlaziywa kuveza isifunda esishintshashintshayo, esibonakala ngomehluko omkhulu kunqubomgomo. Nakuba iNingizimu Afrika igcina uhlobo “lokudonswa kakhulu” (super-deduction) oluyinkimbinkimbi kodwa olunzima ukuphathwa (iSigaba 11D) olugxile ezincazelweni eziqinile zesayensi, iNtshonalanga ye-Afrika ibona ukuguqulwa okukhulu ngokushintsha kwe-Nigeria kusuka kumaholide entela angacacile kuya ezinhlelweni ezisekelwe kwizikweletu (credit-based systems) ngaphansi koMthetho Wentela ka-2025. Phakathi naleso sikhathi, amazwe aseNyakatho ye-Afrika ayesungula izinhlobo “ezixhunyaniswe nokutshalwa kwezimali” (investment-linked) ezihlanganisa ukusekelwa kwe-R&D nezibonelelo zezimboni eziqondile kanye nokubuyiselwa kwemali, okuhlose ngamandla ukutshalwa kwezimali okuqondile kwangaphandle (FDI) emaketangeni abalulekile njenge-green hydrogen nokukhiqizwa kwezimoto.

Umgomo oyinhloko walo mbiko uthi nakuba iNingizimu Afrika inohlelo oluqinile kakhulu lwezomnotho ezwenikazi—olunikeza ukudonswa okukhulu ngo-150% okuqiniswe kuze kube ngu-2033—ukusebenza kwalo kukhawulwe yizinkinga zokuphatha kanye nesithiyo esiphezulu sokungena. Ngokuphambene, izinhlobo ezintsha emazweni okubonwayo, nakuba zivame ukungabi nesisa kangako ezingeni lomthetho, zinikeza ukushesha nokuqiniseka okukhulu—izinto ezibaluleke kakhulu emnothweni wedijithali osheshayo. Ukuze iNingizimu Afrika iguqule izinhlelo zayo zibe ububanzi obukhulu, kufanele ilingise ukucophelela kwezivivinyo zayo “zokungaqiniseki kwesayensi” ngokuguquguquka okudingekayo ukusekela ukusungulwa okuguqukayo nokokuhweba.

2. Isidingo Sezomnotho Omkhulu (Macro-Economic Imperative): I-R&D Njenge-Ngqalasizinda Yempumelelo

2.1 Ezomnotho Zokusungula Ezimakethe Ezisafufusa

Ukuze uqonde isidingo sezinhlelo zokukhuthaza i-R&D, kufanele uqale uhlaziye imishini yezomnotho yokusungula ezimakethe ezisafufusa. Ithiyori yezomnotho, ikakhulukazi ithiyori yokukhula kwe-endogenous, ithi ushintsho lwezobuchwepheshe luyisizathu esiyinhloko sokukhula kwemali engenayo yomuntu ngamununja (per capita income growth) esikhathini eside. Kodwa, ulwazi luyinto “engaphikisani” (non-rival); uma selwakhiwe, lungasetshenziswa abaningi ngaphandle kokuphela, okuholela ekuchithekeni. Isibonelo, inkampani etshala imali ekwakheni uhlobo olusha lwesitshalo olumelana nesomiso, ikhiqiza ulwazi abancintisana nalo abangase balulingise. Ngoba inkampani esungulayo ayikwazi ukuthola inani eligcwele lezomnotho lokutshala kwayo (inzuzo yomphakathi), izotshala imali encane ngokunengqondo kunalokho okudingeka emphakathini.

Esimeni sase-Afrika, lokhu kwehluleka kwemakethe kwenziwa kubi ngokuqina kwesakhiwo:

• Izindleko Zemali (Cost of Capital): Amanani enzalo emakethe njenge-Nigeria ne-Kenya avame ukudlula u-20%, okwenza amaphrojekthi we-R&D wesikhathi eside, anobungozi obukhulu angenzeki ngokwezimali ngaphandle kokusekelwa kwezimali ukuze kwehliswe izindleko ezisebenzayo zemali.
• Ukushoda Kwezingqalasizinda: “Izindleko zokwenza ibhizinisi” zinyuswa izinselele zamandla nezokuphatha, kunciphise imali ekhona yokuthuthukiswa kokuhlola.
• Ukushoda Kwamakhono: Inzuzo kubasebenzi be-STEM abakhethekile inyusa izindleko zabasebenzi be-R&D, okuyingxenye eyinhloko yokusebenzisa imali okufanele.

Izinzuzo zentela ze-R&D zisebenza njengendlela yokwehlisa izindleko zokugcina (marginal cost) zokusungula, okususa ngempumelelo ijika lokutshala izimali lenkampani ngaphandle. Ngokuvumela izinkampani ukuthi zidonswe ngaphezu kwalokho ezikusebenzisile (super-deductions) noma zifune izikweletu zentela ekulindeni (tax credits against liability), ohulumeni bahlanganyela ngokufanele engcupheni yokusungula ngaphandle kokuthatha ingcuphe yokusebenza yokukhetha abazophumelela.

3. INingizimu Afrika: Uhlelo Lwesigaba 11D Lwenzuzo Yentela ye-R&D

Ithuluzi eliyinhloko leNingizimu Afrika lokusekela ukusungula yiSigaba 11D soMthetho Wentela Yemali. Limele uhlelo oluvuthiwe, olulawulwa kakhulu oluye lwabhekana nokulungiswa okukhulu komthetho muva nje ukuze kubhekwane nokungasebenzi kahle kwangaphambili futhi luhambisane nemikhuba engcono kakhulu yomhlaba wonke.

3.1 Ukuthuthukiswa Komthetho kanye Nokulungiswa Kuka-2024

Kwethulwe ngo-2006, iSigaba 11D saklanyelwe ukukhuthaza i-R&D yomkhakha ozimele ngokunikeza ukudonswa okukhulu ezindlekweni zokusebenza. Sekuyiminyaka ecishe ibe amashumi amabili, lesi sikhuthazo sishintshe sisuka ekudonsweni okujwayelekile saya ohlelweni olulawulwa ngokuqinile, olusekelwe ekuvunyelweni kusengaphambili. Intuthuko yakamuva ebaluleke kakhulu isethi yezichibiyelo ezisebenza ngo-1 January 2024, ezanwele usuku lokuphela kwesikhuthazo (sunset date) kwaze kwaba ngu-31 December 2033. Lokhu kunwetshwa kweminyaka eyishumi kuyisignali yenqubomgomo ebalulekile, enikeza ukuqiniseka kwesikhathi eside okudingekayo kumaphrojekthi ezimboni emikhakheni efana nokukhiqiza izimoto kanye ne-biotechnology.

3.2 Isakhiwo Sokusiza: Uhlelo Lokukhululeka

Inzuzo eyinhloko yeSigaba 11D i-super-deduction engu-150% ekusebenziseni imali okufanele kwe-R&D.

• Indlela Yokusebenza: Kuwo wonke u-R1,000,000 ochithwe ku-R&D efanelekayo (amaholo, izinto zokwakha, ucwaningo oluvunyelwe), inkampani efanelekayo ingadonsa u-R1,500,000 emalini yayo entela.
• Ukubalwa Kwesibonelelo Esiphelele: Ngenani lentela yemali yenkampani (CIT) okwamanje elingu-27%, inzuzo ephelele ibalwa ngokuthi: 1.50 x 27% = 40.5 cents ngeRandi elichithiwe. Ngempumelelo, uhulumeni usekela u-40.5% wezindleko ze-R&D ngohlelo lwentela.
• Izibonelelo Zemali (Section 12C): Ukusebenzisa imali emishinini, esitshalweni, ezintweni zokusebenza, noma ezihlokweni ezisetshenziselwa i-R&D akufanelekele ukudonswa ngo-150% kodwa kufanelekele ukudonswa kwesikhathi esisheshayo ngaphansi kweSigaba 12C (isib. ukuqeda ukubhalwa kwemali phezu kweminyaka emithathu ku-50:30:20).

7. Ukuhlaziywa Okuqhathanisayo: Ukuhlolwa Kwesakhiwo

7.1 Ithebula Lezinhlelo Zokukhuthaza