natgillin/translations-raw huggingface dataset:
Selv om det er korrekt, at EIT Law som fremført af den kinesiske regering i denne procedure i artikel 26, stk. 3, fastsætter, at en sådan fritagelse for skat af udbytte også er tilgængelig for ikke hjemmehørende virksomheder, er Kommissionen dog fortsat af den opfattelse, at denne subsidieordning er specifik.
The sampled companies concerned received such certification.
Artikel 25 i EIT Law bekræfter faktisk, at denne skattefritagelse er forbeholdt erhvervsgrene og projekter, der tilskyndes af staten.
Eligibility is not automatic and no objective criteria were established by the legislation or the granting authority.
Det er således kun tilskyndede erhvervsgrene og projekter, der kan få adgang til denne ordning.
After disclosure the GOC challenged the Commission’s conclusions, maintaining that the eligibility criteria were objective and apply equally to all companies in the PRC.
Som forklaret ovenfor i afdeling 5.1.c) er solcelleglasindustrien en tilskyndet erhvervsgren.
The Commission does not agree with the GOC’s reading of the laws and implementing measures, which show that the programme is limited to certain sectors and enterprises supported by the GOC on the basis of criteria that do not appear objective or neutral, such as that their production is included in the scope of the products in the ‘High-Tech Fields with Key State Support’.
Beregning af subsidiebeløbet
Eligibility is also not automatic but depends on the grant of a High and New Technology Enterprise certificate, which is released after a discretionary procedure by the competent authority.
Kommissionen har beregnet subsidiebeløbet som forskellen mellem det skattebeløb, der normalt ville blive opkrævet i UP, og det skattebeløb, der faktisk er betalt af den berørte virksomhed.
The Commission therefore considers this subsidy as countervailable.
Udbytteskatteordninger
The Commission has calculated the amount of countervailable subsidy as the difference between the amount of tax normally paid during the IP and the amount of tax actually paid during the IP by the companies concerned.
Andre direkte skattefritagelsesordninger og skattenedsættelsesprogrammer (direct tax exemption schemes and reduction programmes)
Exemption from tax of dividend income between qualified resident enterprises
Kommissionen fandt imidlertid under sine kontrolbesøg to andre virksomhedsbeskatningsordninger i regnskaberne hos en virksomhed i stikprøven, nemlig udligning af udgifter til FoU og godtgørelse af ejendomsskat og skat på brugsret til jord.
The complaint alleged that exporting producers of solar glass were receiving subsidies from another direct tax exemption scheme, namely an exemption from tax of dividend income between qualified resident enterprises [18].This falls under the general subsidy practice of exemptions and/or reductions of direct income tax as set out in the Notice of Initiation.
Disse falder også ind under »direct tax exemption and reduction schemes«, der er beskrevet i indledningsmeddelelsen som foranstaltninger, hvorved det beløb, der skal betales i selskabsskat, er blevet sænket af skattemyndigheden, eller hvor skattemyndigheden har refunderet selskabsskat, der allerede er betalt.
Legal Basis
Udligning af udgifter til FoU skal også ses i sammenhæng med ordningen »tax offset for R&D at FIEs«, der er opført ovenfor i afdeling C.4.
The legal bases of such tax exemption of dividend income are Articles 25-26 of the EIT Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Retsgrundlaget for udligning af udgifter til FoU er artikel 30 den kinesiske EIT law.
The Commission found that one sampled company received an exemption from tax of dividend income between qualified resident enterprises.
For så vidt angår godtgørelse af ejendomsskat og skat på brugsret til jord, blev den nøjagtige lov, i henhold til hvilken disse fordele blev indrømmet, ikke fremlagt, selv om Kommissionen fik en kopi af et cirkulære udstedt af de lokale myndigheder, der var vedlagt fritagelsen.
This company applied directly to the local taxation bureau for the deduction of the dividends obtained by equity investments from the taxable income.
Kommissionen konstaterede, at én virksomhed i stikprøven modtog skattefradrag for FoU-udgifter og godtgørelse af ejendomsskat og skat på brugsret til jord.
The Commission considers that this is a subsidy under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
Dokumentet, der er udstedt af de lokale myndigheder, begrænser godtgørelserne til nyetablerede high and new technology enterprises.
The benefit for the recipient is equal to the tax saving.
For så vidt angår skattefradrag for FoU-udgifter, er Kommissionen af den opfattelse, at denne subsidieordning er specifik, da artikel 30 skal sammenholdes med artikel 25 i EIT law, hvoraf det fremgår, at denne skattefritagelse er forbeholdt erhvervsgrene og projekter tilskyndet af staten.
In the disclosure document the Commission had stated that this subsidy scheme is specific under Article 4(2)(a) of the basic Regulation as the legislation limits access to this scheme to enterprises that are resident in the People’s Republic of China and that have made investments in other resident enterprises.
Godtgørelse af ejendomsskat og skat på brugsret til jord var specifikke med hensyn til beliggenhed og type erhvervsgren.
Following disclosure the GOC disputed these conclusions, stating that the exemption of tax from dividend income between qualified resident enterprises cannot be deemed to be specific as Article 26(3) of the EIT Law provides that such exemption from tax of dividend income is also available to non-resident enterprises.
Den kinesiske regering blev anmodet om at fremlægge yderligere oplysninger om disse skatteordninger i anmodningen om yderligere konsultationer, men afviste dette.
In addition, the GOC states that the eligibility criteria are objective and apply to all resident enterprises irrespective of industry, product or geographical location.
Derfor fortsatte Kommissionen på grundlag af dokumentation, der er indsamlet med henblik på anvendelse af disse ordninger på virksomheden i stikprøven, og uden andre tilgængelige oplysninger.
Whereas it is true that the EIT law submitted by the GOC in this proceeding states in Article 26(3) that such exemption of tax from dividend income is also available to non-resident enterprises, the Commission remains however of the view that this subsidy scheme is specific.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering Kommissionens konklusioner og fremførte, at Kommissionen ikke havde fremlagt nogen positiv dokumentation, for så vidt angår specificiteten af disse ordninger i dokumentet med fremlæggelse af oplysninger.
Indeed, Article 25 of the EIT law confirms that this tax exemption is reserved to industries and projects encouraged by the State.
Der blev kun foretaget en fremlæggelse af oplysninger med detaljerede oplysninger om specificiteten af disse ordninger til den berørte virksomhed, og der blev ikke modtaget bemærkninger fra virksomheden.
Thus, only encouraged industries and projects can have access to this scheme.
Programmer vedrørende indirekte skat og importtold
The Commission has calculated the amount of the subsidy as the difference between the amount of tax normally collected during the IP and the amount of tax actually paid by the company concerned.
Kommissionen konstaterede ikke nogen fordel for nogen virksomhed i stikprøven ved de programmer vedrørende indirekte skat og importtold, der er opført ovenfor i afdeling C.4.
Dividend income tax schemes
Statslig levering af varer og tjenester mod utilstrækkeligt vederlag
Other direct tax exemption schemes and reduction programmes
Levering af antimon; levering af elektricitet
Apart from the schemes assessed in sections 7.1 – 7.3, the Commission did not find any evidence of benefits conferred on the sampled companies by other direct tax exemption schemes and reduction programmes listed above in section C(4).
Der blev ikke konstateret nogen fordel forbundet med køb af antimon eller elektricitet fra de stikprøveudvalgte virksomheders side i UP.
However, during its inspections the Commission found two other corporate tax schemes included in the accounts of one sampled company, namely R & D expenses offsets and refunds of housing property tax and land use tax.
Levering af brugsret til jord
These also fall under ‘direct tax exemption and reduction schemes’ as outlined in the Notice of Initiation, as measures whereby the amount of corporate income tax paid has been lowered by the tax authority, or where the tax authority has refunded corporate income tax already paid.
Som nævnt i betragtning 354-370 i solpanelforordningen kan virksomheder ikke købe jord direkte i Kina, men kun købe en brugsret til jord (land use right - »LUR«) af de lokale myndigheder.
The R & D expenses tax offset is also linked to the ‘tax offset for R & D at FIEs’ scheme listed above under section C(4).
Ifølge Land Administration Law of the PRC tilhører al jord folket og kan ikke købes eller sælges, men loven fastsætter, på hvilke vilkår brugsretten til jord kan sælges til virksomheder ved budrunder eller auktioner.
The legal basis for the R & D expenses tax offset is Article 30 of the Chinese EIT law.
I princippet ville et auktionssystem tillade markedet at vurdere prisen på brugsretten til et bestemt stykke jord, og derfor ville prisen blive fastsat uafhængigt.
For the refunds for housing property tax and land use tax, the exact law under which these benefits were granted was not disclosed although the Commission was given a copy of a Circular issued by the provincial government authority which accompanied the exemption.
Under Kommissionens besøg anførte den kinesiske regering imidlertid, at den under alle omstændigheder fastsætter gulvpriser for hver jordklasse (jord klassificeres fra 1 til 15 ud fra kvaliteten af jordstykket), under hvilke prisen på brugsretten til jord ikke kan falde.
The Commission found that one sampled company received R & D expenses offsets and refunds for housing property tax and land use tax.
Den kinesiske regering kontrollerer også udbuddet af jordstykker ved at fastsætte kvoter for, for hvilke jordarealer der kan sælges brugsret til jord til industrielle formål eller boligformål pr. provins pr. år.
The document issued by the provincial government authority limits the refunds to newly established high and new technology enterprises.
Under alle omstændigheder fandt Kommissionen intet bevis for, at der var blevet afholdt en auktion, hvor der uafhængigt var blevet fastsat en pris på brugsretten til jorden for hver enkelt brugsret til jord, der var blevet erhvervet af de eksporterende producenter i stikprøven.
Regarding the R & D expenses offsets, the Commission considers that this subsidy scheme is specific given that Article 30 has to be read together with Article 25 of the EIT law which states that this tax exemption is reserved to industries and projects encouraged by the State.
Den virksomhed, der blev tildelt jorden, afgav enten bud på startprisen eller 5 CNY pr. kvadratmeter over startprisen, og da det var den eneste bydende, blev denne tildelt brugsretten til jorden.
The refunds for housing property tax and land use tax were specific in terms of location and type of industry.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering Kommissionens konklusioner og fremførte, at der faktisk fandt en auktion sted i forbindelse med salg af brugsret til jord til industrien i Kina.
The GOC was invited to provide more information on these tax schemes in the request for further consultations but declined to do so.
Dette argument afvises, da en auktion normalt omfatter, at startprisen fastsættes af en uafhængig auktionarius efter en uafhængig vurdering, hvilket ikke er tilfældet her, da ejeren af brugsretten til jord også er auktionarius.
After disclosure the GOC challenged the Commission’s findings stating that the Commission had not disclosed any positive evidence as to the specificity of these schemes in the disclosure document.
Så fremførte den kinesiske regering, at gulvpriserne tjener til at sikre, at den endelige pris ikke kommer under den »grundlæggende markedsværdi« for brugsretten til jord.
A disclosure containing detailed information on the specificity of these schemes was made only to that company and no comments were received from that company.
Denne udtalelse blev ikke dokumenteret og er i sig selv en cirkelslutning, da det beløb, der betales for brugsretten til jord (som regeringen har fastsat), formodes at være markedsprisen (hvorpå gulvet baseres).
The Commission has also put more information on the specificity of these schemes in the recitals above.
Så fremførte den kinesiske regering, at det forhold, at der ikke var andre bydende på auktionen, »ikke er en grund til at antage, at brugsretten til jord ikke rent faktisk blev solgt på auktion«.
The Commission considers that these schemes are subsidies under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
Konklusionen af denne dokumentation er præcis den modsatte.
Corporate tax schemes Company Name
Den kinesiske regering har trods anmodninger ikke kunnet dokumentere, at en eneste brugsret til jord er blevet konkurrencedygtigt prissat på auktion, derfor må det konstateres, at processen fungerer således, at regeringen fastsætter prisen og virksomheden betaler denne pris.
Indirect tax and import tariff programmes
Flere bydende er ganske vist ikke et absolut krav i alle tilfælde for at fastslå, om der forefindes et markedsbaseret system, men fuldstændigt fravær af en situation med flere bydende, hvilket måtte konstateres, for så vidt angår alle virksomheder i stikprøven, er en stærk indikation på fraværet af reelle markedspriser.
The Commission did not find any benefit conferred on any sampled company for the indirect tax and import tariff programmes listed above in Section C(4).
I et tilfælde, hvor en virksomhed i stikprøven betalte 5 CNY pr. kvadratmeter mere end den pris, der var fastsat af regeringen, meddelte virksomheden Kommissionen, at den kompetente myndighed havde pålagt den at gøre det udelukkende for at få det til at se ud, som om der havde fundet en auktion sted.
Government provision of goods and services for less than adequate remuneration
Kommissionen kan derfor ikke betragte dette forhold som positiv dokumentation for, at der findes et marked for salg af brugsret til jord i Kina.
Provision of antimony; provision of electricity
Virksomhederne i stikprøven betalte derfor rent faktisk den pris, der fastsættes af den kinesiske regering.
No benefit was found linked to the purchase of antimony or electricity by the sampled companies during the IP.
Som også fastslået i solpanelforordningens betragtning 361-370 leveres brugsretten til jord mod utilstrækkeligt vederlag i forhold til en markedsreference, jf. litra e) nedenfor.
Provision of land use rights
Kommissionen konkluderer, at den kinesiske regerings levering af brugsret til jord bør betragtes som et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. iii), og artikel 3, stk. 2, i form af levering af varer, hvorved virksomhederne opnår en fordel.
As also set out in recitals 354 to 370 of the solar panels Regulation, companies cannot purchase land outright in the PRC, but only purchase a land use right (LUR) from local authorities.
Da undersøgelsen ikke afslørede, at der findes et fungerende marked for salg af brugsret til jord i Kina, viser brugen af en ekstern referencepris (se litra e) nedenfor), at det beløb, som de stikprøveudvalgte eksportører har betalt for brugsretten til jord, ligger under markedsprisen.
The Land Administration Law of the PRC states that all land belongs to the people, and cannot be bought or sold, but sets out the conditions by which land use rights can be sold to businesses by bidding, quotation or auction.
Subsidiet er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a), og artikel 4, stk. 2, litra c), fordi afgørelse nr. 40 fra statsrådet kræver, at de offentlige myndigheder sikrer, at der leveres jord til tilskyndede erhvervsgrene, som solcelleglas tilhører.
In principle a system of auction would allow the market to judge the price of a particular land use right, and therefore the price would be set independently.
Artikel 18 i afgørelse nr. 40 gør det klart, at erhvervsgrene, der er begrænset (»restricted«), ikke får adgang til brugsret til jord.
However, during the Commission’s visit the GOC stated that in any case they set floor prices for each grade of land (land is graded from 1 to 15 based on the quality of the land parcel) below which the price for the land use right cannot fall.
Situationen vedrørende jord i Kina behandles også i arbejdsdokumentet fra IMF, hvori det bekræftes, at levering af brugsret til jord til kinesiske virksomheder ikke overholder markedsvilkårene [19].
The GOC also controls the supply of land, by restricting by quota the area of land for which land use rights can be sold for industrial or residential purposes, by province and by year.
Den kinesiske regering anfægtede konklusionen vedrørende specificitet og anførte, at begrænsningerne i afgørelse nr. 40 ikke kan bruges til at bevise en specifik tildeling af en fordel.
In any case, for each and every land use right purchase by the sampled exporting producers, the Commission found no evidence of an auction process that independently set the price of the land use right.
Denne påstand afvises, da formålet med afgørelse nr. 40 er at tildele brugsret til jord til tilskyndede erhvervsgrene.
The company awarded the land either bid the starting price, or 5 CNY per square metre more than the starting price, and, as it was the only bidder, it was awarded the land use right.
Solcelleglasproduktion er en tilskyndet erhvervsgren, og derfor er levering af brugsret til jord til solcelleglasproducenter omfattet af bestemmelserne i afgørelse nr. 40.
Following disclosure the GOC challenged the Commission’s findings and stated that there was a true auction procedure in the sale of land use rights to industry in the PRC.
En virksomhed i stikprøven anfægtede også Kommissionens konklusioner og anførte, at der er et velfungerende marked i Kina for brugsret til jord.
The GOC first alleged that there was a true system of auction because all the government was doing was fixing the starting price, like any auctioneer.
Dens vurdering af, hvordan processen i forbindelse med brugsret til jord fungerer, fremgår imidlertid ikke af dens konklusion.
This argument is rejected, as an auction normally involves the starting price being fixed by an independent auctioneer after an independent valuation, which is not the case here, as the owner of the land use right is also the auctioneer.
Den var stadig ude af stand til at påvise, at brugsret til jord vurderes uafhængigt, at den sælges ved en uafhængig auktion, at prisen på brugsret til jord fastsættes af markedet efter en udbudsprocedure i egentlig konkurrence, og at prisen ikke er fordrejet af statsstøtte.
The GOC then states that the floor prices are there to ensure that the final price does not fall below ‘the basic market value’ for the land use right.
Virksomheden i stikprøven fremførte derefter, at trods det, at Kommissionen burde have konstateret, at der var et velfungerende marked og dermed intet subsidie, burde Kommissionen sammenligne prisen på virksomhedens brugsret til jord med en reference, nemlig priserne på brugsret til jord i den provins, hvor virksomheden var beliggende.
No evidence was provided to support this statement, which is in itself circular, as the amount of money paid for the land use right (which the government has fixed) is supposed to be the market price (on which the floor is then based).
I betragtning af, at Kommissionen har fastslået, at der ikke findes nogen hensigtsmæssig markedsreference i den pågældende provins, blev dette argument afvist.
The GOC then stated that the fact that there were no other bidders at the auction ‘cannot be the basis for the assumption that the LUR was actually not auctioned’.
Beregning af subsidiemargenen
In fact the conclusion from this evidence is exactly the opposite.
Fordelen beregnes som forskellen mellem den pris, der blev betalt for brugsretten til jord, og en passende ekstern referencepris.
The GOC, despite requests, has not provided evidence of one single land use right being priced by competitive auction, and therefore the effect of the process is that the government sets the price and the company pays this price.
Som i solpanelforordningen er denne eksterne referencepris markedsprisen for jord i Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (»Kinesisk Taipei«).
While multiple bidders may not be an absolute requirement in every instance in order to establish the existence of a market-based system, the complete lack of multiple bidders, which was found to be the case with regard to all sampled companies, is a strong indication of the absence of true market prices.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering anvendelsen af Kinesisk Taipei som reference og udbad sig flere oplysninger om, hvorfor Kinesisk Taipei er en hensigtsmæssig reference.
In the case where one sampled company paid 5 CNY per square metre more than the price set by the government, the company stated to the Commission that they were told to do so by the competent authority simply to make it look as if an auction had taken place.
Som forklaret i betragtning 467 i solpanelforordningen betragter Kommissionen Kinesisk Taipei som en egnet ekstern reference af følgende årsager:
The Commission therefore cannot take this fact as positive evidence that a market for land use right sales exists in the PRC.
det sammenlignelige niveau for økonomisk udvikling, BNP og den økonomiske struktur i Kinesisk Taipei og de fleste provinser og byer i Kina, hvor de eksporterende producenter i stikprøven er beliggende
In effect therefore the sampled companies paid the price set by the GOC.
den fysiske afstand mellem Kina og Kinesisk Taipei
As also set out in the solar panel Regulation (at recitals 361 to 370), the land use right is provided at less than adequate remuneration when compared to a market benchmark, which is set out in section (e) below.
den høje grad af industriel infrastruktur i både Kinesisk Taipei og mange provinser i Kina
The Commission concludes that the provision of land use rights by the GOC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic Regulation in the form of provision of goods conferring a benefit upon the companies.
de stærke økonomiske bånd og den omfattende grænseoverskridende handel mellem Kinesisk Taipei og Kina
As the investigation did not reveal the existence of a functioning market for the sale of land use rights in the PRC the use of an external benchmark (see section (e) below) demonstrates that the amount paid for land use rights by the sampled exporters is below the market rate.
den store befolkningstæthed i mange af provinserne i Kina og Kinesisk Taipei
The subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic Regulation because Decision No 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries, of which solar glass is one.
ligheden mellem typen af jord og transaktioner, som anvendes til at beregne den relevante reference i Kinesisk Taipei og Kina, og
Article 18 of Decision No 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
de fælles demografiske, sproglige og kulturelle særtræk ved Kinesisk Taipei og Kina.
The situation concerning land in the PRC is also discussed in the IMF Working Paper which confirms that the provision of LUR to Chinese industries does not respect market conditions [19].