natgillin/translations-raw huggingface dataset:
Af de samarbejdsvillige eksporterende producenters indkomstskatteopgørelser fremgår et beløb, som er undtaget fra indkomstskat.
On the income tax statement of the cooperating exporting producers there is an amount exempted from income tax.
Beløbet omtales som dividender, bonusser og indtægter fra andre værdipapirinvesteringer for støtteberettigede indlændinge og virksomheder i henhold til betingelserne i tillæg 5 til selvangivelsen (årlig opgørelse over skattefordele).
This amount is referred to as Dividends, bonuses and other equity investment income of eligible residents and enterprises in line with the conditions in Appendix 5 to the Income tax return (Annual Statement of Tax Preferences).
De pågældende virksomheder betalte ikke indkomstskat af disse beløb.
No income tax was paid by the relevant companies on these amounts.
Denne subsidieordning er desuden specifik i henhold til grundforordningens artikel 4, stk. 2, litra a), idet den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, begrænser adgangen til denne ordning til kun at omfatte virksomheder i Kina, der modtager dividende fra andre virksomheder i Kina i modsætning til virksomheder, der investerer i udenlandske virksomheder.
This subsidy scheme is specific within the meaning of the Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to resident enterprises in China receiving dividend income from other resident enterprises in China, as opposed to those enterprises which invest in foreign enterprises.
Da de ovennævnte skatteordninger under kapitel 4 i Enterprise Income Tax Law of the PRC udelukkende er forbeholdt vigtige erhvervsgrene og projekter, der modtager støtte eller tilskyndes af staten, jf. artikel 25, er denne ordning også specifik, idet den er forbeholdt visse virksomheder og erhvervsgrene, der er klassificeret som tilskyndede, såsom eksempelvis sektoren for coated finpapir.
In addition, since all the above tax schemes under Chapter 4 of the Enterprise Income Tax Law of the PRC are reserved exclusively to important industries and projects supported or encouraged by the State as stated in Article 25, also this scheme is specific because it is reserved only to certain enterprises and industries classified as encouraged, such as the coated paper industry.
Efter Kommissionens opfattelse fastsætter statsrådet nemlig i beslutning nr. 40 (artikel 14) og i det vejledende katalog om industriel omlægning de principper og den klassifikation, der lægges til grund for at betragte en virksomhed som tilskyndet.
Indeed, according to the Commission's understanding, the State Council in its Decision No. 40 (Article 14) and in the Guiding Catalogue of the Industrial Restructuring offers the principles and the classification to consider an enterprise as encouraged.
Der er desuden i dette tilfælde ingen objektive kriterier til at begrænse støtteberettigelsen og ingen afgørende beviser til at konkludere, at støtteberettigelsen er automatisk i henhold til grundforordningens artikel 4, stk. 2, litra b).
Furthermore, in that case there are no objective criteria to limit eligibility and no conclusive evidence to conclude that the eligibility is automatic in accordance with Article 4(2)(b) of the basic Regulation.
Selv om enkelte administrative regler er blevet indsamlet under kontrolbesøg hos de eksporterende producenter, gør GOC's manglende samarbejdsvilje det ikke muligt at vurdere, om der findes sådanne objektive kriterier.
Indeed, although some administrative rules have been collected during the visit to the exporting producers, the lack of cooperation from the GOC authorities does not permit to assess the existence of such objective criteria.
Denne fordel betragtes som beløbet af den samlede skat, der skal betales inklusiv dividende fra andre indenlandske virksomheder i Kina, efter fradrag af det beløb, der faktisk blev betalt med skattefritagelsen for dividende.
That benefit is considered to be the amount of total tax payable with the inclusion of the dividend income coming from other resident enterprises in China, after the subtraction of what was actually paid with the dividend tax exemption.
Dette subsidiebeløb (tæller) er i overensstemmelse med grundforordningens artikel 7, stk. 2, blevet fordelt over de samarbejdsvillige eksporterende producenters samlede omsætning i UP, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, producerede, eksporterede eller transporterede mængder.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (numerator) has been allocated over the total sales turnover of the co-operating exporting producers companies during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Den subsidiesats, der blev fastsat i undersøgelsesperioden for de samarbejdsvillige eksporterende producenter i forbindelse med denne ordning, er på 1,34 % for APP-gruppen og 0,21 % for Chenming-gruppen.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 1,34 % for the APP Group and 0,21 % for the Chenming Group.
ORDNINGER VEDRØRENDE INDIREKTE SKAT OG IMPORTTOLD
INDIRECT TAX AND IMPORT TARIFF PROGRAMMES
Denne ordning giver fordele i form af fritagelse fra moms og told på import af investeringsgoder til virksomheder med udenlandsk kapital (FIE'er) eller hjemlige virksomheder, som bliver indrømmet statens certifikat for tilskyndede projekter, som udstedes af GOC i henhold relevant lovgivning vedrørende investeringer, skat og told.
This scheme provides benefits in the form of VAT exemption and duty free imports of capital goods to the FIEs or domestic companies which are able to obtain the Certificate of State-Encouraged projects issued by the Chinese authorities in line with relevant investment, tax and customs-related legislation.
Ordningen er baseret på en række juridiske bestemmelser, nemlig Circular of the State Council on Adjusting Tax Policies on Imported Equipment Nr. 37/1997, the Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] Nr. 43, the Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, Nr. 316 2006, af 22. februar 2006 og på the Catalogue on non-duty-exemptible articles for importation for either FIE's or domestic enterprises 2008.
The scheme is based on a set of legal provisions i.e. the Circular of the State Council on Adjusting Tax Policies on Imported Equipment No. 37/1997, the Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43, the Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, No. 316 2006, dated 22 February 2006 and on the Catalogue on non-duty-exemptible Articles of importation for either FIEs or domestic enterprises-2008.
Støtteberettigelsen er begrænset til ansøgere, enten FIE'er eller hjemlige virksomheder, som kan opnå statens certifikat for tilskyndede projekter.
Eligibility is limited to applicants, either FIEs or domestic enterprises, which are able to obtain the Certificate of State-Encouraged projects.
I henhold til artikel I.1 i Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, Nr. 316 2006, af 22. februar 2006, er udenlandske investeringsprojekter, der opfylder kriterierne for projekter i den tilskyndede kategori i Catalogue of industries for Guiding Foreign Investment og the Catalogue of Priority Industries for Foreign Investment in Central-Western Region with technology transfer, fritaget for told og moms på udstyr importeret til egen brug inden for den samlede investering og teknologi, dele og komponenter og reservedele importeret sammen med udstyr i henhold til kontrakten; varer opført i Catalogue of Import Commodities under Foreign Investment Projects er ikke fritaget fra skat.
According to the Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, No. 316 2006, dated 22 February 2006, Article I.1. the foreign investment projects complying ‘with those of the encouraged category in the Catalogue of industries for Guiding Foreign Investment and the Catalogue of Priority Industries for Foreign Investment in Central-Western Region with technology transfer, the tariff and the VAT shall be exempted on the self-use equipment imported within the total investment and the technology, parts and components, and spare parts imported along with the equipment according to the contract; excluded are those commodities that are listed in the Catalogue of Import Commodities under Foreign Investment Projects not exempted from tax’.
Kommissionen for national udvikling og reform udsteder Projects Confirmation Letter (bekræftelsesbrev) til udenlandske investeringsprojekter i tilskyndelseskategorien med en samlet investering på 30 mio. USD eller derover.
The Projects Confirmation Letter for foreign investment projects of the encouragement category with the total investment of USD 30 million or more shall be issued by the NDRC.
Kommissionerne eller økonomiske kommuner på provinsniveau udsteder Projects Confirmation Letter (bekræftelsesbrev) til udenlandske investeringsprojekter i tilskyndelseskategorien med en samlet investering på under 30 mio. USD.
The Project Confirmation Letter for foreign investment projects of the encouragement category with the total investment of less than USD 30 million shall be issued by the commissions or economic municipalities at the provincial level.
Når virksomhederne har modtaget Project Confirmation Letter for tilskyndelseskategorien, kan de præsentere certifikaterne og andre ansøgningsdokumenter til de lokale toldmyndigheder med henblik på at blive berettigede til fritagelse for told og moms på import af udstyr.
Once they have received the Project Confirmation Letter of the encouragement category, the companies present the certificates and other application documents to their local Customs authorities in order to be eligible for customs and VAT exemption on equipment imports.
Samtlige samarbejdsvillige eksporterende producenter havde fordel af denne ordning.
All co-operating exporting producers benefited from this scheme.
Denne subsidieordning er specifik, jf. grundforordningens artikel 4, stk. 2, litra a), idet selve lovgivningen, som den subsidieydende myndighed arbejder ud fra, begrænser adgangen til denne ordning til kun at omfatte virksomheder, der investerer i særlige virksomhedskategorier, som er nærmere bestemt i lovgivningen (nemlig den vejledende fortegnelse over erhvervsgrene til udenlandske investeringer og kataloget over vigtige erhvervsgrene, varer og teknologier, som staten tilskynder udvikling i).
This subsidy scheme is specific within the meaning of the Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to enterprises that invest under specific business categories defined exhaustively by law (i.e. catalogue for guidance of industries for foreign investment and catalogue of key industries, products and technologies which the state currently encourages development).
Denne fordel beregnes ved at tage højde for fritaget moms og told ved import af udstyr.
That benefit is calculated by taking into consideration the VAT and duties exempted on imported equipment.
Dette subsidiebeløb (tæller) er i overensstemmelse med grundforordningens artikel 7, stk. 3, blevet fordelt over UP ved hjælp af en hensigtsmæssig løbetid, der svarer til den gennemsnitlige afskrivningsperiode for den pågældende erhvervsgren (dvs. 15 år).
In accordance with Article 7(3) of the basic Regulation this subsidy amount (numerator) has been allocated to the IP using a useful life corresponding to the average depreciation period of the industry concerned (i.e. 15 years).
Dette beløb blev derefter fordelt over de samarbejdsvillige eksporterende producenters samlede omsætning i UP, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, producerede, eksporterede eller transporterede mængder.
The resulting amount was then allocated over the total sales turnover of the co-operating exporting producers during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Den subsidiesats, der blev fastsat i undersøgelsesperioden for de samarbejdsvillige eksporterende producenter i forbindelse med denne ordning, er på 1,17 % for APP-gruppen og 0,61 % for Chenming-gruppen.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 1,17 % for the APP Group and 0,61 % for the Chenming Group.
Denne ordning giver fordele i form af momsnedslag for FIE'er ved køb af udstyr produceret på hjemmemarkedet.
This scheme provides benefits in the form of VAT rebates paid for purchase of domestically produced equipment by FIEs.
Denne ordning er baseret på Circular of State Administration of taxation on the release of the provisional measures for the Administration of tax refunds for purchases of Domestically-Manufactured Equipment by Foreign Invested Enterprises Nr. 171, 1999, 20/09/1999 og afsluttet ved the Circular on Terminating Tax Refund Policies on Purchase of Domestically-Manufactured Equipment by FIEs [Caishui 2008, Nr. 176].
The scheme is based on the Circular of State Administration of taxation on the release of the provisional measures for the Administration of tax refunds for purchases of Domestically-Manufactured Equipment by Foreign Invested Enterprises No. 171, 1999, 20.9.1999 and terminated by the Circular on Terminating Tax Refund Policies on Purchase of Domestically-Manufactured Equipment by FIEs [Caishui 2008, No. 176].
Sidstnævnte omhandler en overgangsperiode efter afslutningen af programmet fra 1. januar 2009.
The latter provides for a transitional period after the termination of the programme as of 1 January 2009.
Støtteberettigelsen er begrænset til FIE'er, der køber udstyr produceret på hjemmemarkedet.
Eligibility is limited to FIEs that purchase domestically-manufactured equipment.
Programmet vedrører momsrefusion for FIE'er ved køb af udstyr produceret på hjemmemarkedet, hvis udstyret ikke hører under Non-Exemptible Catalogue, og hvis værdien af udstyret ikke overstiger den samlede investeringsgrænse for FIE'er i henhold til »trial Administrative measures on Purchase of Domestically Produced Equipment«.
The programme is aimed to refund VAT paid for purchase of domestically produced equipment by FIE if the equipment does not fall into the Non-Exemptible Catalogue and if the value of the equipment does not exceed the total investment limit on an FIE according to the ‘trial Administrative measures on Purchase of Domestically Produced Equipment’.
Enhver afgørelse om specificitet skal iflg. grundforordningens artikel 4, stk. 5, »klart dokumenteres« ud fra positivt bevismateriale, og Kommissionen måtte derfor træffe afgørelse på grundlag af de foreliggende faktiske oplysninger, hvilket fremgår af afsnit 4.1, jf. grundforordningens artikel 28.
The Commission, mindful of the requirement of Article 4(5) of the basic Regulation that any determination of specificity shall be ‘clearly substantiated’ on the basis of positive evidence, therefore had to base its findings on the facts available, as stated under Section 4.1 above, in accordance with Article 28 of the basic Regulation.
Denne subsidieordning er desuden specifik i henhold til grundforordningens artikel 4, stk. 2, litra a), idet den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, begrænser adgangen til denne ordning til kun at omfatte en bestemt type virksomheder (dvs. FIE'er).
This subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme to a certain type of enterprises (i.e. FIE’s).
Der er desuden ingen objektive kriterier til at fastlægge støtteberettigelsen og ingen afgørende beviser til at konkludere, at støtteberettigelsen er automatisk i henhold til grundforordningens artikel 4, stk. 2, litra b).
In addition, there are no objective criteria to determine eligibility and no conclusive evidence to conclude that the eligibility is automatic in accordance with Article 4(2) (b) of the basic Regulation.
Ordningen er desuden specifik, jf. grundforordningens artikel 4, stk. 4, litra b), idet subsidiet er betinget af anvendelsen af indenlandske varer frem for importerede varer.
Furthermore, the scheme is specific within the meaning of Article 4(4)(b) of the basic Regulation, given that the subsidy is contingent upon the use of domestic over imported goods.
Subsidiet bør derfor betragtes som udligningsberettiget.
Consequently, this subsidy should be considered countervailable.
Den fordel, som modtageren har opnået, beregnes ved at tage højde for refusion af moms ved køb af udstyr produceret på hjemmemarkedet.
The benefit conferred on the recipients is calculated by taking into consideration the VAT reimbursed on the purchase of domestically produced equipment.
Den subsidiesats, der blev fastsat i undersøgelsesperioden for de samarbejdsvillige eksporterende producenter i forbindelse med denne ordning, er på 0,03 % for APP-gruppen og 0,05 % for Chenming-gruppen.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 0,03 %.for the APP Group and 0,05 % for the Chenming Group.
Skatter og afgifter vedrørende byvedligeholdelse, byggeri og uddannelse for FIE'er
City maintenance and Construction Taxes and education surcharges for FIEs
Denne ordning fritager FIE'er fra at betale skatter og afgifter vedrørende byvedligeholdelse, byggeri og uddannelse.
This scheme provides an exemption to FIEs from paying the local city maintenance and construction tax and education surcharge.
Ordningen er baseret på Interim Rules on City Maintenance Tax of the People's Republic of China (Guo Fa offentliggjort den 8. februar 1985, Nr. 19) og finansministeriets forordninger om en række særlige spørgsmål vedrørende gennemførelsen af Interim Rules on City Maintenance Tax of the People's Republic of China (Cai Shui Zi, offentliggjort den 22. marts 1985, Nr. 69).
The scheme is based on the Interim Rules on City Maintenance Tax of the People's Republic of China (Guo Fa published 8 February 1985, No 19) and the Regulations of the Ministry of Finance on Several Specific Issues concerning the implementation of Interim Rules on City Maintenance Tax of the People's Republic of China (Cai Shui Zi, published 22 March 1985, No 69).
Støtteberettigelsen er begrænset til FIE'er.
Eligibility is limited to the FIEs.
I henhold til Interim Rules on City Maintenance Tax of the People's Republic of China er beskatningsgrundlaget for skatter vedrørende byvedligeholdelse og byggeri beløbet af produktskatter, moms og selskabsskat betalt af skatteyderne, og skatten skal betales samtidig med produktskat, moms og selskabsskat.
According to the Interim Rules on City Maintenance Tax of the People's Republic of China the tax basis of the city maintenance and construction tax ‘is the amount of product tax, VAT and business actually paid by the taxpayers, and it shall be paid at the same time respectively as the product tax, VAT and business tax’.
Som det fremgår af betragtning 347 og 348 er skattebetalingerne under denne ordning gældende fra 1. december 2010 for alle virksomheder, der opererer i Kina.
As explained under recitals (347) and (348), tax obligations with respect to this scheme are applicable from 1 December 2010 to all companies operating in China.
I overensstemmelse hermed og ud fra de foreliggende oplysninger pr. 30. november 2010 bør ordningen betragtes som et subsidie i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii) og artikel 3, stk. 2, idet der gives afkald på offentlige indtægter, der ellers ville være indgået, hvilket har medført en fordel for modtagervirksomhederne.
Accordingly and on the basis of information up to 30 November 2010, the scheme should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Denne subsidieordning er desuden specifik i henhold til grundforordningens artikel 4, stk. 2, litra a), idet den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, fritager visse typer virksomheder (f.eks. FIE'er) fra at betale skatter vedrørende byvedligeholdelse og byggeri.
This subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, excludes certain type of enterprises (i.e. FIE’s) from the payment of the city maintenance and construction tax.
Det konkluderes dog ikke desto mindre på baggrund af de indsendte oplysninger fra GOC og de pågældende samarbejdsvillige eksporterende producenter, at parterne var i stand til at bevise, at denne ordning ikke længere giver de involverede eksportører fordele.
Nevertheless, in view of the information provided by the GOC and the relevant cooperating exporting producers it is concluded that the parties were in a position to demonstrate that this scheme no longer confers any benefit on the exporters involved.
Betingelserne i grundforordningens artikel 15 er således opfyldt.
Thus the conditions lay down in Article 15 of the basic Regulation are fulfilled.
Det konkluderes derfor, at denne ordning ikke skal udlignes.
It was therefore concluded that this scheme should not be countervailed.
TILSKUDSORDNINGER
GRANT PROGRAMMES
Det blev konstateret, at de samarbejdsvillige eksporterende producenter gjorde brug af to af de forskellige tilskudsordninger, der var beskrevet i klagen, nemlig tilskud til kendte mærker og særmidler til fremme af udvikling af udenlandsk økonomi og handel og til tiltrækning af markante udenlandske investeringsprojekter til Shandong-provinsen.
From the various grant programmes mentioned in the complaint two were found to be used by co-operating exporting producers, i.e the Famous brands award and Special funds for encouraging foreign economic and trade development and for drawing significant foreign investment project in Shandong province.
De øvrige ordninger, som blev anvendt, blev indberettet af de samarbejdsvillige eksporterende producenter.
The remaining programmes found to be used were reported by the co-operating exporting producers.
GOC blev gjort opmærksom på disse ordninger og blev anmodet om at fremlægge de nødvendige oplysninger herom.
The GOC was made aware of the existence of these programmes and was requested to provide necessary information on them.
GOC påstod, at programmer, der ikke fremgik af klagen, ikke kan undersøges, da dette er i strid med WTO-reglerne.
The GOC submitted that any programme which was not included in the complaint cannot be investigated, as this is contrary to the WTO rules.
GOC påstod således, at Kommissionens anmodning skulle betragtes som værende i uoverensstemmelse med bestemmelserne om dokumentation og høring i aftalen om subsidier og udligningsforanstaltninger (»SCM-aftalen«).
It was thus argued by the GOC that the Commission request has to be considered inconsistent with the rules of evidence and consultation under the SCM Agreement.