natgillin/translations-raw huggingface dataset:
Jord kan ikke sælges, men der kan i henhold til lovgivningen tildeles brugsrettigheder til jord.
Article 6(b) of the basic Regulation provides that the benefit on preferential loans should be calculated as the difference between the amount of interest paid and the amount that would be paid for a comparable commercial loan which the firm could obtain on the market.
De statslige myndigheder kan gøre dette gennem offentlige budrunder eller ved auktion.
The Commission established a market benchmark for comparable commercial loans.
Konklusioner af undersøgelsen
The benchmark was constructed based on the Chinese interest rates, adjusted to reflect normal market risk (i.e. it was considered that all firms in China would be accorded the highest grade of ‘Non-investment grade’ bonds only (BB at Bloomberg) and an appropriate premium expected on bonds issued by firms with this rating to the standard lending rate of the People's Bank of China was applied).
De samarbejdsvillige eksporterende producenter/grupper af eksporterende producenter har indberettet oplysninger vedrørende den jord, de råder over, samt de relevante kontrakter/certifikater vedrørende brugsrettighederne til jorden, men de kinesiske myndigheder fremlagde ingen oplysninger om prisfastsættelsen på brugsrettigheder til jord.
The benefit to the exporting producers/groups of exporting producers has been calculated by taking the interest rate differential, expressed as a percentage, multiplied by the outstanding amount of the loan, i.e. the interest not paid during the investigation period.
Det blev konkluderet, at situationen i Kina med hensyn til brugsrettigheder til jord ikke er markedsbaseret, og at der derfor åbenbart ikke findes nogen private referencer overhovedet i Kina.
This amount was then allocated over the total sales turnover of the cooperating exporting producers.
En justering for omkostninger eller priser i Kina er derfor ikke mulig.
The benefit established for this scheme ranges between 0 % and 0,50 %.
Det vurderes under disse omstændigheder, at der ikke er noget marked i Kina, og at det i overensstemmelse med grundforordningens artikel 6, litra d), nr. ii), er berettiget at anvende en ekstern reference til at måle fordelens omfang.
Provision of land use rights for less than the adequate remuneration
Da de kinesiske myndigheder ikke foreslog nogen ekstern reference, måtte Kommissionen gøre brug af de foreliggende faktiske oplysninger for at fastlægge en egnet ekstern reference.
The land-use right provision in China falls under Land Administration Law of the People's Republic of China and Real Right Law of the People's Republic of China.
I den forbindelse blev det, af de i betragtning 94 beskrevne grunde, anset for hensigtsmæssigt at anvende oplysninger fra Det Særskilte Toldområde Taiwan som en passende reference.
Practical implementation
Kommissionen er af den opfattelse, at jordpriserne i Taiwan udgør det bedste referencealternativ for de områder i Kina, hvor de samarbejdsvillige eksporterende producenter er etableret.
According to Article 2 of the Land Administration Law, all land is government-owned since, according to the Chinese constitution and relevant legal provisions, land belongs collectively to the people of China.
Flertallet de eksporterende producenter er beliggende i den østlige del af Kina i udviklede områder med et højt BNP i provinser med høj befolkningstæthed.
No land can be sold but land-use rights may be assigned according to the law.
Det udligningsberettigede subsidiebeløb blev beregnet som den fordel, som det konstateredes, at modtagerne havde opnået i undersøgelsesperioden.
The State authorities can assign it through public bidding, quotation or auction.
Den fordel, som modtagerne opnåede, blev beregnet som forskellen mellem det beløb, som virksomhederne betalte for brugsrettigheder til jord, og det beløb, som de normalt skulle have betalt på grundlag af den taiwanesiske reference.
Findings of the investigation
Ved denne beregning gjorde Kommissionen brug af den gennemsnitlige pris pr. kvadratmeter jord i Taiwan korrigeret for valutadepreciering og udvikling i BNP fra og med datoerne i de respektive kontrakter vedrørende brugsrettigheder til jord.
The cooperating exporting producers/groups of exporting producers have reported information regarding the land they hold as well as the relevant land-use rights contracts/certificates, but no information was provided by the GOC about pricing of land-use rights.
Oplysningerne vedrørende priserne på industrijord blev indhentet på webstedet for Industrial Bureau of the Ministry of Economic Affairs i Taiwan.
As it was concluded that the situation in China with respect to land-use rights is not market-driven, there appear to be no available private benchmarks at all in China.
Valutadeprecieringen og udviklingen i BNP for Taiwan blev beregnet på grundlag af inflation og udvikling i BNP pr. indbygger i løbende priser i USD for Taiwan som offentliggjort af Den Internationale Valutafond i World Economic Outlook fra 2011.
Therefore, an adjustment of costs or prices in China is not practicable.
Dette subsidiebeløb (tæller) blev i overensstemmelse med grundforordningens artikel 7, stk. 3, fordelt over undersøgelsesperioden på grundlag af den normale løbetid for brugsrettigheder til industrijord i Kina, dvs. 50 eller 70 år.
In these circumstances it is considered that there is no market in China and, in accordance with Article 6(d)(ii) of the basic Regulation, the use of an external benchmark for measuring the amount of benefit is warranted.
Dette beløb blev derefter fordelt i forhold til den samlede salgsomsætning for de eksporterende producenter i stikprøven i undersøgelsesperioden, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet på grundlag af de fremstillede, producerede, eksporterede eller transporterede mængder.
Given that the GOC failed to submit any proposal for an external benchmark the Commission had to resort to facts available in order to establish an appropriate external benchmark.
Fordelen ved denne ordning er på mellem 0,02 % og 0,82 %.
In this respect it was considered appropriate to use information from the Separate Customs Territory of Taiwan as an appropriate benchmark for reasons set out in recital 94 below.
Ordninger for fritagelse for og nedsættelse af direkte skatter
The Commission considers that the land prices in Taiwan offer the best proxy to the areas in China where the cooperating exporting producers are based.
Skattefritagelse for udbytte, der udbetales berettigede residente virksomheder imellem
The majority of the exporting producers are located in the eastern part of China, in developed high-GDP (gross domestic product) areas in provinces with a high population density.
Retsgrundlaget for en sådan skattefritagelse for udbytte er artikel 25-26 i Enterprise Income Tax Law (loven om selskabsbeskatning) og artikel 83 i Regulations on the Implementation of Enterprise Income Tax Law (gennemførelsesbestemmelserne til nævnte lov).
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the investigation period.
Denne ordning består i en favorabel skatteligning for residente kinesiske virksomheder, der er aktionærer i andre residente kinesiske virksomheder, i form af fritagelse for beskatning af bestemte former for udbytte, bonusser og andre egenkapitalinvesteringer for de residente moderselskaber.
The benefit conferred on the recipients is calculated by taking into consideration the difference between the amount paid by each company for land use rights and the amount that should have been normally paid on the basis of the Taiwanese benchmark.
Af indkomstskatteopgørelserne for to eksporterende producenter/grupper af eksporterende producenter i stikprøven fremgår et beløb, som er fritaget for indkomstskat.
In doing this calculation, the Commission used the average land price per square meter established in Taiwan corrected for currency depreciation and GDP evolution as from the dates of the respective land use right contracts.
Beløbet er opført som udbytte, bonusser og indtægter fra andre egenkapitalinvesteringer for støtteberettigede residenter og virksomheder i overensstemmelse med tillæg 5 til indkomsterklæringen (årlig opgørelse over skattefordele).
The information concerning industrial land prices was retrieved from the website of the Industrial Bureau of the Ministry of Economic affairs of Taiwan.
De pågældende virksomheder betalte ikke indkomstskat af disse beløb.
The currency depreciation and GDP evolution for Taiwan were calculated on the basis of inflation rates and evolution of GDP per capita at current prices in USD for Taiwan as published by the International Monetary Fund in its 2011 World Economic Outlook.
Den fordel, som modtagerne opnåede, anses for at bestå i forskellen mellem den samlede skyldige skat, under hensyntagen til indkomst i form af udbytte fra andre residente virksomheder i Kina, og den faktisk betalte skat, under hensyntagen til skattefritagelsen for udbytte.
In accordance with Article 7(3) of the basic Regulation this subsidy amount (numerator) has been allocated to the investigation period using the normal life time of the land use right for industrial use land in China, i.e. 50 years or 70 years.
Dette subsidiebeløb (tæller) blev i overensstemmelse med grundforordningens artikel 7, stk. 2, fordelt i forhold til den samlede salgsomsætning for de samarbejdsvillige eksporterende producenter i undersøgelsesperioden, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet på grundlag af de fremstillede, producerede, eksporterede eller transporterede mængder.
This amount has then been allocated over the total sales turnover of the sampled exporting producers during the investigation period, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Fordelen ved denne ordning er på mellem 0 % og 0,06 %.
The benefit established for this scheme ranges between 0,02 % and 0,82 %.
Ordninger vedrørende indirekte skat og importtold
Direct Tax Exemption and Reduction programmes
Momsfritagelse og nedsættelse af importtold ved brug af importeret udstyr
Income tax exemptions on dividend income between qualified resident enterprises
Retsgrundlaget for denne ordning er statsrådets cirkulære om tilpasning af skattepolitikker for importeret udstyr, »Guo Fa No 37/1997«, meddelelse fra Finansministeriet, tolddirektoratet og statens skatteforvaltning [2008] nr. 43, notat fra kommissionen for national udvikling og reform (NDRC — National Development and Reform Commission) om relevante forhold vedrørende behandling af bekræftelsesskrivelse om nationalt eller udenlandsk finansierede projekter, der tilskyndes af staten, nr. 316 2006 af 22. februar 2006, og fortegnelse over ikke-toldfritagne importerede varer til enten udenlandsk finansierede virksomheder eller indenlandske virksomheder, 2008.
The legal bases of such tax exemption of dividend income are Articles 25-26 of the Enterprise Income Tax Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Denne ordning medfører fritagelse for moms og importtold til fordel for udenlandsk finansierede virksomheder eller indenlandske virksomheder ved import af kapitaludstyr, som de bruger i deres produktion.
This programme consists of a preferential tax treatment for Chinese resident enterprises that are shareholders in other Chinese resident enterprises in the form of tax exemption on income from certain dividends, bonuses and other equity investments for the resident parent enterprises.
For at komme i betragtning til fritagelsen må udstyret ikke være opført på en liste over ikke-berettiget udstyr, og den ansøgende virksomhed skal indhente et certifikat for »statstilskyndede projekter« udstedt af de kinesiske myndigheder eller NDRC i overensstemmelse med den relevante lovgivning om investering, skat og told.
On the income tax statement of two sampled exporting producers/groups of exporting producers there is an amount exempted from income tax.
Fire af de kinesiske eksporterende producenter/grupper af eksporterende producenter i stikprøven meldte om fritagelse for moms og importtold i forbindelse med importeret udstyr.
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).
Den fordel, som modtagerne opnåede, anses for at bestå i det beløb, der svarer til moms- og toldfritagelsen for importeret udstyr.
No income tax was paid by the relevant companies on these amounts.
Fordelen blev afskrevet over udstyrets levetid efter virksomhedens normale regnskabsprocedurer.
The benefit conferred on the recipients 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.
Fordelen ved denne ordning er på mellem 0 % og 0,45 %.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (numerator) has been allocated over the total sales turnover of the cooperating exporting producers companies during the investigation period, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Momsnedsættelse for FIE'er, der køber udstyr fremstillet i Kina
The benefit established for this scheme ranges between 0 % and 0,06 %.
Retsgrundlaget for denne ordning er skatteforvaltningens cirkulære om foreløbige bestemmelser nr. 171, 199 af 20. september 1999 vedrørende refusion af afgifter for FIE'er ved køb af indenlandsk fremstillet udstyr samt Finansministeriets og skatteforvaltningens notat nr. 176 [2008] om indstilling af gennemførelsen af politikken for refusion af afgifter for FIE'er ved køb af indenlandsk fremstillet udstyr.
Indirect Tax and Import Tariff Programmes
Denne ordning giver fordele i form af momsrefusion for FIE'er ved køb af indenlandsk fremstillet udstyr.
Value added Tax (‘VAT’) exemptions and import tariff rebates for the use of imported equipment
Udstyret må ikke være opført i fortegnelsen over varer, der ikke er afgiftsfrie, og dets værdi må ikke overstige den samlede investeringsgrænse for en FIE i henhold til de administrative bestemmelser vedrørende køb af indenlandsk fremstillet udstyr.
The legal bases of this programme are Circular of the State Council on Adjusting Tax Policies on Imported Equipment, ‘Guo Fa No 37/1997’, Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No 43, 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 of 22 February 2006 and Catalogue on Non-duty-exemptible Articles of importation for either foreign-invested companies or domestic enterprises, 2008.
To eksporterende producenter/grupper af eksporterende producenter i stikprøven indsendte udførlige oplysninger om denne ordning, herunder størrelsen af den opnåede fordel.
This programme provides an exemption from VAT and import tariffs in favour of foreign-invested enterprises or domestic enterprises for imports of capital equipment used in their production.
Den fordel, som modtagerne opnåede, anses for at bestå i det momsbeløb, der blev tilbagebetalt ved køb af indenlandsk fremstillet udstyr.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the claiming enterprise has to obtain a ‘Certificate of State-Encouraged projects’ issued by the Chinese authorities or by the National Development and Reform Commission in accordance with the relevant investment, tax and customs legislation.
Fordelen blev afskrevet over udstyrets levetid efter virksomhedens normale regnskabsprocedurer.
Four of the sampled Chinese exporting producers/groups of exporting producers reported an exemption from VAT and import tariffs for the imported equipment.
Fordelen ved denne ordning er på mellem 0 % og 0,01 %.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Andre ordninger på regions- og provinsplan
The benefit received was amortised over the life of the equipment according the company's normal accounting procedures.
Undersøgelsen bekræftede, at virksomhederne i stikprøven ikke havde opnået nogen fordele under de i betragtning 75 opførte ordninger i undersøgelsesperioden.
The benefit established for this scheme ranges between 0 % and 0,45 %.
Subsidiebeløb
VAT rebates on FIE purchases of Chinese-made equipment
For de kinesiske eksporterende producenter ligger subsidiebeløbet, der blev fastsat i henhold til bestemmelserne i grundforordningen, udtrykt i værdi, på mellem 0,76 % og 1,77 %.
The legal bases of this programme are Circular of State Administration of taxation on the release of the provisional measures for the Administration of tax refunds for purchase domestically-manufactured equipment by FIEs No 171, 199, 20.9.1999; Notice of the Ministry of Finance and the State Administration of Taxation on Stopping the Implementation of the Policy of Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment, No 176 [2008] of the Ministry of Finance.
Efter fremlæggelsen af oplysninger gjorde klageren gældende, at det var uklart, hvordan Kommissionen havde beregnet intervallet for den samlede subsidiemargen.
This programme provides benefits in the form of VAT refunds for the purchase of domestically produced equipment by FIEs.
Intervallet for de samlede subsidier ydet til de kinesiske eksporterende producenter/grupper af eksporterende producenter i stikprøven, udtrykt i værdi, jf. betragtning 114, angiver den laveste og den højeste samlede subsidiemargen for de fem kinesiske eksporterende producenter/grupper af eksporterende producenter i stikprøven.
The equipment must not fall into the Non-Exemptible Catalogue and the value of the equipment must not exceed the total investment limit on an FIE according to the ‘trial Administrative Measures on Purchase of Domestically Produced Equipment’.
Konklusion vedrørende Kina
Two sampled exporting producers/groups of exporting producers submitted detailed information concerning this scheme, including the amount of benefit received.
I betragtning af at de udligningsberettigede subsidiebeløb ligger under bagatelgrænsen for de kinesiske eksporterende producenters vedkommende, bør der ikke indføres foranstaltninger over for importen af PSF med oprindelse i Kina.
The benefit conferred on the recipients is considered to be the amount of VAT reimbursed on the purchase of domestically produced equipment.
Det konkluderes, at undersøgelsen bør afsluttes for så vidt angår importen med oprindelse i Folkerepublikken Kina, jf. grundforordningens artikel 14, stk. 3.
The benefit received was amortised over the life of the equipment according the usual industry practice.
INDIEN
The benefit established for this scheme ranges between 0 % and 0,01 %.
På grundlag af oplysningerne i klagen og besvarelserne af Kommissionens spørgeskema undersøgtes følgende ordninger, igennem hvilke de offentlige myndigheder i Indien angiveligt havde ydet subsidier:
Other Regional/Provincial Programmes
Focus Market Scheme (FMS) (markedsfokusordning)
The investigation confirmed that no benefits had been received under the programmes mentioned in recital 75 by the sampled companies during the investigation period.
Focus Product Scheme (FPS) (produktfokusordning)
Amount of subsidies
Advance Authorisation Scheme (AAS) (forhåndstilladelsesordning)
The amount of subsidies in accordance with the provisions of the basic anti-subsidy Regulation, expressed ad valorem, for the Chinese exporting producers ranges between 0,76 % to 1,77 %.
Duty Drawback Scheme (DDS) (toldgodtgørelsesordning)
Following disclosure, the complainant argued that it was unclear how the Commission calculated the range of the total subsidy margin.
Export Promotion Capital Goods Scheme (EPCGS) (eksportfremmeordning for kapitalgoder)
The range of the total aggregated subsidies for the Chinese sampled exporting producers/group of exporting producers expressed ad valorem provided in recital 114 represents the lower and higher total subsidy margin of the five sampled Chinese exporting producers/group of exporting producers.
Tax and duty exemptions and reductions in Export Oriented Units and the Special Economic Zones (afgifts- og toldfritagelse og -nedsættelse i eksportorienterede virksomheder og særlige økonomiske områder)
Conclusion on China
Export Credit Scheme (ECS) (eksportkreditordning)
In view of the de minimis amounts of countervailable subsidies for the Chinese exporting producers, measures on imports of PSF originating in China should not be imposed.
Income Tax Exemption Scheme (indkomstskattefritagelsesordning)
It has been concluded that the investigation should be terminated with regard to imports originating in the People's Republic of China, in accordance with Article 14(3) of the basic Regulation.
Incremental Exports Incentivisation Scheme (eksportincitamentsordning)
INDIA
Duty Free Import Authorisation Scheme (DFIA) (ordning med toldfri import)
On the basis of the information contained in the complaint and the replies to the Commission's questionnaire, the following schemes, which allegedly involved the granting of subsidies by the governmental authorities of India, were investigated:
Market Development Assistance Scheme and loan guarantees (markedsudviklingsordning og lånegarantier)
Focus Market Scheme
Capital Investment Incentive Scheme of the Government of Gujarat (delstaten Gujarats incitamentsordning for kapitalinvestering)
Focus Product Scheme
Gujarat Sales Tax Incentive Scheme og Electricity Duty Exemption Scheme (delstaten Gujarats incitamentsordning vedrørende omsætningsafgift og ordning for fritagelse for elektricitetsafgift)
Advance Authorisation Scheme
West Bengal Subsidy Schemes (delstaten Vestbengalens incitamenter og skattefordele, herunder tilskud og fritagelse for omsætningsafgifter)
Duty Drawback Scheme
Maharashtra Package Scheme of Incentives (delstaten Maharashtras incitamentspakke), herunder Maharashtra Electricity Duty Exemption Scheme (ordning for fritagelse for elektricitetsafgift) og Industrial Promotion Subsidy (erhvervsfremmestøtte).
Export Promotion Capital Goods Scheme
Subsidieordninger, der blev anvendt af de undersøgte indiske eksporterende producenter i undersøgelsesperioden
Tax and duty exemptions and reductions in Export Oriented Units and the Special Economic Zones
Det konstateredes i forbindelse med undersøgelsen, at de kontrollerede eksporterende producenter opnåede fordele af følgende ordninger i undersøgelsesperioden:
Export Credit Scheme
Focus Market Scheme (FMS)
Income Tax Exemption Scheme
Focus Product Scheme (FPS)
Incremental Exports Incentivisation Scheme
Duty Drawback Scheme (DDS)
Duty Free Import Authorisation Scheme
Advance Authorisation Scheme (AAS)
Market Development Assistance Scheme and loan guarantees
Duty Free Imports Authorisation (DFIA)
Capital Investment Incentive Scheme of the Government of Gujarat
Export Promotion Capital Goods Scheme (EPCGS)
Gujarat Sales Tax Incentive Scheme and Electricity Duty Exemption Scheme
Maharashtra Package Scheme of Incentives (PSI).
West Bengal Subsidy Schemes — incentives and tax concessions, including grants and the exemption of sales tax,
Ved loven om udenrigshandel bemyndiges de indiske myndigheder til at udstede bekendtgørelser vedrørende eksport- og importpolitikken.
Maharashtra Package Scheme of Incentives including Maharashtra Electricity Duty Exemption Scheme and Industrial Promotion Subsidy.
Procedurehåndbogen ajourføres regelmæssigt.
Subsidy schemes used by the Indian investigated exporting producers during the investigation period