natgillin/translations-raw huggingface dataset:
Der blev normalt ikke fremlagt detaljerede oplysninger om, under hvilken lov disse fordele blev ydet, hvis der i det hele taget var noget retsgrundlag for dem, selv om Kommissionen ofte, men ikke altid, modtog en kopi af et dokument udstedt af en offentlig myndighed, der ledsagede tilskuddet.
The benefit was calculated for the IP as the difference between the interest actually paid during the IP, and the interest that would have been paid using the benchmark.
Disse tilskud blev beregnet af Economic Development Zone til 20 % af skat betalt af virksomheden til lokale skattemyndigheder og omfattede bl.a. selskabsskat, skat på brugsret til jord og skat på udbytte.
Company Name
En anden virksomhed i stikprøven modtog et stort tilskud i UP fra de lokale myndigheder til at dække gebyrer i forbindelse med tilslutning af virksomheden til elnettet, som den ellers skulle have betalt selv.
Subsidy margin
Tilskuddet blev ydet til virksomheden »for at støtte store virksomheder etableret i regionen«.
Xinyi PV Products (Anhui) Holdings Ltd
En anden virksomhed i stikprøven modtog et direkte tilskud på 25 mio. CNY fra National Development and Reform Commission (»NDRC«) fund for Industrial Adjustment til produktion af højteknologisk solcelleglas.
Other preferential lending schemes
Dette direkte tilskud fra staten blev modtaget i 2006, og virksomheden fordelte tilskuddet med 10 % pr. år i løbet af de næste 10 år.
No benefits had been received by the sampled exporting producers under export credit subsidy programmes, credit lines, export guarantees, the ‘Green Express’ programme or as benefits through access to offshore holding companies during the IP.
Fordelen var derfor på 2,5 mio. CNY i UP.
Grant programmes
Samme virksomhed havde også opført andre tilskud fra det lokale skattekontor og andre lokale myndigheder i regnskabet for 2012.
No benefits had been received by the sampled companies from ‘Famous Brands’ or ‘China World Top Brands’ programmes during the IP.
Virksomheden anførte, at de fleste af disse tilskud i virkeligheden ikke var direkte overførsler af penge fra disse organer til virksomheden, men godtgørelse af beløb, virksomheden tidligere havde betalt til myndighederne.
Specific grant programmes and grants
Da der ikke blev fremlagt nogen tilfredsstillende dokumentation, kan Kommissionen ikke acceptere denne forklaring.
The sampled companies received significant one-off grants from various government authorities at many levels of government resulting in the receipt of a benefit during the IP.
En anden virksomhed i stikprøven modtog et direkte tilskud på 15 mio. CNY før UP fra de lokale myndigheder, og virksomheden fordelte tilskuddet med 10 % pr. år i løbet af de næste 10 år.
These were found during the verification of the companies concerned and were not disclosed in the questionnaire replies of the companies concerned nor were they disclosed in the questionnaire reply of the GOC, as requested.
Tilskuddet blev udbetalt til virksomheden til udvikling af solcelleindustrien (som også omfatter solcelleglassektoren), den fremskyndede opførelse af et avanceret fremstillingsanlæg i det lokale industriområde og en smidig gennemførelse af store projekter.
The complaint alleged that producers of solar glass received these one-off grants from provincial and local government bodies and that these conferred a benefit as the monies were received without adequate consideration [16].
Samme virksomhed modtog også en række andre tilskud inden UP og fordelte en del af tilskuddet på UP.
The Notice of Initiation also sets out that ‘grant programmes’ are a subsidy practice used to support the solar glass industry.
Virksomheden fremlagde imidlertid ingen oplysninger om arten af disse tilskud, og i mangel af disse oplysninger blev der anvendt foreliggende faktiske oplysninger for at nå frem til en konklusion.
These grants were given to the companies by national, provincial, city, county or district government authorities, and all appeared to be specific to the companies concerned, or specific in terms of location or type of industry.
Kommissionen konkluderede i mangel af andre foreliggende faktiske oplysninger, at disse tilskud er specifikke for denne virksomhed, og at det tilskudsbeløb, der blev fordelt på UP, bør betragtes som en fordel.
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was usually not disclosed although the Commission was often but not always given a copy of a document issued by a government authority which accompanied the grant of funds.
Den kinesiske regering blev opfordret til at afgive yderligere oplysninger og til deltage i konsultationer vedrørende disse tilskud, men afslog dette.
One sampled company received grants during the IP from the Economic Development Zone within which it is located.
Ud fra den dokumentation, der blev indsamlet, for så vidt angår de stikprøveudvalgte virksomheders modtagelse af disse tilskud, og i mangel af andre oplysninger anså Kommissionen disse tilskud for at være et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, da en overførsel af midler fra den kinesiske regering i form af tilskud til producenter af den pågældende vare fandt sted, og der derved opnåedes en fordel.
These grants were calculated by the Economic Development Zone at 20 % of any taxes paid by the company to local tax authorities, and covered corporate income tax, land use tax, and dividend income tax, amongst others.
Disse tilskud er også specifikke, jf. grundforordningens artikel 4, stk. 2, litra a), og artikel 4, stk. 3, da de forekommer at være begrænset til visse virksomheder eller specifikke projekter i bestemte regioner og ydes som engangstilskud til de stikprøveudvalgte virksomheder.
Another sampled company received a large grant in the IP from the local government to cover the fees required for the connection of the company to the electricity supply, which they would otherwise have paid themselves.
Disse tilskud opfylder ikke kravene om, at der ikke er tale om specificitet, jf. grundforordningens artikel 4, stk. 2, litra b), da betingelserne for støtteberettigelse og de faktiske udvælgelseskriterier med henblik på virksomhedernes støtteberettigelse ikke er gennemsigtige, objektive og ikke opnås automatisk.
This was granted to the company ‘to support large companies established in the region’.
Der er endvidere ingen dokumentation for, at tilskuddene hører ind under et overordnet subsidieprogram.
Another sampled company received a direct grant of 25 million CNY from the National Development and Reform Commission (NDRC) fund for Industrial Adjustment for the production of high tech solar glass.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering Kommissionens beføjelse til at undersøge disse tilskud og Kommissionens analyse af de delvise oplysninger, den havde til rådighed.
This direct grant from the State was received in 2006 and the company apportioned 10 % of the grant over the next 10 years.
Kommissionen har imidlertid omhyggeligt analyseret de fortrolige forretningsoplysninger, som de berørte virksomheder har stillet til rådighed, og hvor der er dokumentation for både en fordel og for, at tilskuddet var specifikt, er tilskuddet blevet udlignet.
2,5 million CNY was therefore taken as the benefit during the IP.
Virksomhederne afgav i alle tilfælde oplysninger om tilskudsbeløbet og om, hvem der ydede tilskuddet, selv om den enkelte virksomhed i visse tilfælde ikke havde dokumentation for, på hvilket retsgrundlag tilskudsyderen havde ydet tilskuddet.
The same company also had booked in its accounts for 2012 other grants from the local tax bureaux and other local government bodies.
De berørte virksomheder bogførte også for det meste denne indkomst under posten »subsidieindkomst« i deres regnskaber og havde fået disse regnskaber uafhængigt revideret.
The company stated that most of these grants were not in fact direct transfers of money from these bodies to the company, but reimbursements of sums previously paid by the company to the government.
Dette er blevet opfattet som positivt bevismateriale for et subsidie, hvorved der opnåedes en udligningsberettiget fordel.
As no satisfactory evidence could be provided, the Commission cannot accept this explanation.
En virksomhed i stikprøven anfægtede også Kommissionens beføjelse til at undersøge og udligne disse virksomhedsspecifikke tilskud af de samme årsager.
Another sampled company received a direct grant of 15 million CNY before the IP from the local government and the company apportioned 10 % of the grant over the next 10 years.
Kommissionen afviser af de samme årsager dens argument og gentager sin holdning om, at den har bemyndigelse til at undersøge disse tilskud og udligne dem, hvor det er relevant.
The grant was paid to the company for the development of the photovoltaic industry (which includes the solar glass sector), the accelerated construction of the advanced manufacturing base in the local industrial zone, and smooth implementation of major projects.
Nedenstående tabel viser beregningen af fordele ved ovennævnte tilskud, og fordelen udgøres af det beløb, der blev modtaget i UP, eller som blev bogført i UP, hvor beløbet blev afskrevet af den pågældende virksomhed.
The same company received also several other grants prior to the IP and allocated a proportion of the grant to the IP.
Direkte skattefritagelses- og skattenedsættelsesprogrammer
However no details regarding the nature of these grants were provided by the company and in the absence of such information, facts available were used to arrive at a conclusion.
Programmet »two free, three half« for virksomheder med udenlandsk kapital
The Commission has concluded in the absence of other facts available, that these grants are specific to this company; and that the amount of grant allocated to the IP should be considered as a benefit.
Programmet »two free, three half« giver virksomheder med udenlandsk kapital ret til ikke at betale selskabsskat de to første år og kun at betale 12,5 % i stedet for 25 % de næste tre år.
The GOC was invited to give further information and to enter into consultations regarding these grants, but declined to do so.
Retsgrundlaget for dette program er artikel 8 i Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (»FIE Tax Law«) og artikel 72 i Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises.
On the basis of the evidence collected with regard to the receipt of these grants by the sampled companies and in the absence of any other information, the Commission has considered these grants to be a subsidy within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.
Ifølge den kinesiske regering blev dette program indstillet, jf. artikel 57 i Enterprise Income Tax Law (»EIT Law«) af 2008, med en overgangsperiode indtil udgangen af 2012.
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions, granted to meet the one-off requirements of the sampled companies.
Loven gør det derfor klart, at der ville være en fordel ved dette program i skatteåret 2012.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
Programmet »two free, three half« medførte fordele for virksomhederne i regnskabsåret 2012, hvorefter programmet ifølge den kinesiske regering er blevet trukket tilbage.
Further, there is no evidence that the grants belong to an overarching subsidy programme.
Én af virksomhederne i stikprøven var en udenlandsk ejet virksomhed, som anvendte dette skatteprogram i UP.
Following disclosure the GOC challenged the Commission’s authority to investigate these grants and the Commission’s analysis of the partial information available to it.
Den havde en selskabsskattesats på 12,5 % i stedet for den fulde sats på 25 %, der var opført i virksomhedens selvangivelse for 2012 og i dens årsregnskaber.
However the Commission has carefully analysed the business-confidential information made available by the companies concerned and where there is evidence both of a benefit and that the grant was specific, the grant has been countervailed.
Dette argument accepteres, da Kommissionen for denne virksomhed i stikprøven under de særlige omstændigheder i dette tilfælde, ikke har ikke nogen dokumentation for nogen vedvarende fordel.
In all cases the companies provided information as to the amount of the grant, and from whom the grant was made, even if in certain cases the company had no document to prove the legal basis on which the grantor had provided the grant.
Skønt »two free, three half«-programmet er blevet udlignet i tidligere forordninger, vil Kommissionen ikke for denne ene virksomhed i stikprøven indføre en told for at udligne den fordel, som blev konstateret i UP, da Kommissionen ikke har dokumentation for, at programmet eller en variant af det for denne ene virksomhed i stikprøven ville være i kraft på datoen for indførelsen af tolden.
The companies concerned also mostly booked this income under the heading ‘subsidy income’ in their accounts and had had these accounts independently audited.
Højteknologiske virksomheder og virksomheder, der anvender ny teknologi
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
Retsgrundlaget for dette program er artikel 28, stk. 2, i Enterprise Income Tax Law of 2008 (»EIT-loven«) sammenholdt med »Administrative Measures for the Determination of High and New Technology Enterprises« (Guo Ke Fa Huo [2008] No. 172) og artikel 93 i Regulations on the Implementation of Enterprise Income Tax Law sammenholdt med Notice of the State Administration of Taxation on the issues concerning the Payment of Enterprise Income Tax by High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
For the same reasons the Commission rejects their argument and restates its position that it has the authority to investigate these grants and countervail them when appropriate.
Dette program gælder for High and New Technology Enterprises, der er anerkendt som sådan af den kinesiske regering.
The table below shows the calculation of benefit for these grants set out above, with the benefit taken as the amount received in the investigation period, or booked for the investigation period, where the amount was depreciated by the company concerned.
For at være berettiget til at benytte dette program skal virksomhederne have centrale uafhængige intellektuelle ejendomsrettigheder og opfylde følgende krav, der er fastlagt i retsgrundlaget, og som kan sammenfattes som følger:
Other Grant programmes Company Name
Deres produktion skal være omfattet af varedækningen for varer inden for »High-Tech Fields with Key State Support«.
Direct tax exemption and reduction programmes
Deres samlede udgifter til FoU skal tegne sig for 3-6 % af de samlede salgsindtægter.
The ‘two free, three half’ programme for foreign invested enterprises
Deres indtægter fra højteknologiske varer og varer baseret på ny teknologi skal tegne sig for over 60 % af de samlede salgsindtægter.
The ‘two free, three half’ programme entitles foreign invested enterprises (‘FIEs’) to pay no corporate income tax for the first two years, and to pay only 12,5 % rather than 25 % for the next three years.
Det personale, der beskæftiger sig med FoU, skal tegne sig for 10 % af det samlede personale.
The legal basis of this programme is Article 8 of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (the ‘FIE Tax Law’) and Article 72 of the Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises According to the GOC this programme was terminated under Article 57 of the Enterprise Income Tax Law (EIT Law) of 2008 with a transition period until the end of 2012.
De øvrige krav i »2008 Administrative Measures for High and New Tech Enterprises« skal være opfyldt.
The law therefore makes clear that there would be a benefit under this scheme in the tax year 2012.
Disse virksomheder havde ansøgt om at være New and High Technology Enterprises og modtaget officiel meddelelse om, at de opfyldte programmets kriterier og derfor havde ret til at udfylde deres selvangivelser i overensstemmelse hermed.
One of the sampled companies was a foreign owned enterprise which used this tax scheme during the IP.
Som i den tidligere solpanelundersøgelse, jf. betragtning 322-326, er Kommissionen af den opfattelse, at dette program er et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, fordi der ydes et finansielt bidrag i form af indtægter, der ikke opkræves af den kinesiske regering, og hvorved de berørte virksomheder opnår en fordel.
They received a corporate tax rate of 12,5 % rather than the full rate of 25 %, which was stated on their corporate tax return for 2012 and in their annual accounts.
Fordelen for modtagerne svarer til skattebesparelsen.
The Commission disclosed these findings to interested parties, and received comments from the GOC stating that under the Notice of Transition [17] all benefits under this scheme would cease in 2012.
Støtteberettigelsen opnås ikke automatisk, og der er ikke fastlagt nogen objektive kriterier i lovgivningen eller af den støttetildelende myndighed.
The GOC stated that therefore should countervailing duties be imposed, no duties could be imposed as regards the benefit received under this scheme by one sampled company during the IP.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering Kommissionens konklusioner og fastholdt, at kriterierne for støtteberettigelse er objektive og gælder for alle virksomheder i Kina.
This argument is accepted, as for this sampled company, in the particular circumstances of this case, the Commission has no evidence of any continuing benefit.
Kommissionen er ikke enig i den kinesiske regerings fortolkning af lovene og gennemførelsesforanstaltningerne, som viser, at programmet er begrænset til visse sektorer og virksomheder støttet af den kinesiske regering ud fra kriterier, der ikke forekommer at være objektive eller neutrale, som f.eks. at deres produktion er omfattet af varedækningen for varer på »High-Tech Fields with Key State Support«.
Although the ‘two free, three half’ scheme has been countervailed in previous Regulations, for this one sampled company the Commission will not impose a duty to countervail the benefit found during the IP, as the Commission has no evidence that for this one sampled company the scheme or any variant of it would be in force on the date that the duties are imposed.
Støtteberettigelsen er heller ikke automatisk, men afhænger af udstedelse af et certifikat for High and New Technology Enterprise, som tildeles efter en skønsmæssig procedure af den kompetente myndighed.
High and New Technology Enterprises
Kommissionen betragter derfor dette subsidie som udligningsberettiget.
This programme allows companies that can show that they meet a certain set of criteria to be recognised as a ‘High and New Technology Enterprise’ to receive a reduction to 15 % on their corporate income tax, as compared to the standard rate of 25 %.
Kommissionen har beregnet det udligningsberettigede subsidiebeløb som forskellen mellem det skattebeløb, der normalt skulle betales i UP, og det skattebeløb, der faktisk er betalt i UP af de berørte virksomheder.
The legal basis of this programme are Article 28(2) of the Enterprise Income Tax Law of 2008 (the EIT law), along with the ‘Administrative Measures for the Determination of High and New Technology Enterprises’ (Guo Ke Fa Huo [2008] No 172); and Article 93 of the Regulations on the Implementation of Enterprise Income Tax Law, along with the Notice of the State Administration of Taxation on the issues concerning the Payment of Enterprise Income Tax by High and New Technology Enterprises (Guo Shui Han [2008] No 985).
Skattefritagelse for udbytte mellem kvalificerede kinesiske virksomheder
This scheme applies to High and New Technology Enterprises recognised as such by the GOC.
Det hævdedes i klagen, at de eksporterende producenter af solcelleglas modtog subsidier fra en anden direkte skattefritagelsesordning, nemlig skattefritagelse af udbytte mellem kvalificerede kinesiske virksomheder [18].
To be eligible for this scheme enterprises shall have core independent intellectual property rights and must meet the following requirements which are set out in the legal basis and summarised as follows:
Dette falder ind under den generelle subsidiepraksis for fritagelse for og/eller nedsættelse af den direkte indkomstskat, jf. indledningsmeddelelsen.
their production is included in the scope of the products in the ‘High-Tech Fields with Key State Support’;
Retsgrundlag
their total expenses for R & D shall account for 3-6 % of total sales income;
Retsgrundlaget for en sådan skattefritagelse for udbytte er artikel 25-26 i EIT-loven og artikel 83 i Regulations on the Implementation of Enterprise Income Tax Law.
their income from high and new technology products shall account for over 60 % of the total sales income;
Kommissionen konstaterede, at én virksomhed i stikprøven fik skattefritagelse for udbytte mellem kvalificerede kinesiske virksomheder.
the personnel engaged in R & D shall account for 10 % of the total staff;
Denne virksomhed ansøgte direkte det lokale skattekontor om fradrag for det udbytte, den har opnået ved egenkapitalinvesteringer, i den skattepligtige indkomst.
the other requirements set by the ‘2008 Administrative Measures for High and New Tech Enterprises’ are met.
Fordelen for modtageren svarer til skattebesparelsen.
These companies had applied to be New and High Technology Enterprises and received official notification that they had met the criteria of the scheme and would therefore be entitled to complete their corporate tax returns accordingly.
I dokumentet med fremlæggelse af oplysninger havde Kommissionen anført, at denne subsidieordning er specifik, jf. grundforordningens artikel 4, stk. 2, litra a), da lovgivningen begrænser adgangen til denne ordning til virksomheder, der er hjemmehørende i Den Kinesiske Folkerepublik, og som har investeret i andre hjemmehørende virksomheder.
As in the previous solar panels investigation recitals 322 to 326, the Commission considers that this scheme is a subsidy within the meaning of 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 companies concerned.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering disse konklusioner og fremførte, at den fritagelse for skat af udbytte mellem kvalificerede kinesiske virksomheder ikke kan anses for at være specifik, da artikel 26, stk. 3, i EIT Law fastsætter, at en sådan fritagelse for skat af udbytte også er tilgængelig for ikke hjemmehørende virksomheder.
The benefit for the recipients is equal to the tax saving.
Den kinesiske regering fremfører endvidere, at kriterierne for støtteberettigelse er objektive og gælder for alle kinesiske virksomheder uanset erhvervsgren, vare eller geografiske placering.
This subsidy is specific as defined in Article 4(2)(a) of the basic Regulation since it is limited to the enterprises receiving the certification of High and New Tech Enterprises and complying with all the requirements of the 2008 administrative measures.