natgillin/translations-raw huggingface dataset:
Indkomstskattefordele for FIE'er baseret på geografisk beliggenhed
Income tax benefit for FIEs based on geographical location
Skattelempelse for FIE'er, der køber kinesisk udstyr
Tax reduction for FIEs purchasing Chinese-made equipment
Skattefradrag for FoU gennemført af FIE'er
Tax offset for research and development by FIEs
Det blev i klagen påstået, at FIE'er er berettiget til skattemæssig særbehandling af deres FoU-aktiviteter gennem et fradrag på 150 % af deres udgifter, hvis disse blev forhøjet med 10 % i forhold til det foregående år.
The complaint alleged that FIEs are entitled to preferential tax policies for their R&D activities by way of a 150 percent tax offset of their expenses if these were increased by 10 percent or more as compared to the previous year.
Den kinesiske regering påstod, at denne ordning ophørte med vedtagelsen af EIT-lovgivningen i 2008, og at der ikke var nogen udfasningsperiode.
The GOC claimed that this scheme has been terminated with the enactment of the EIT law in 2008 and that no phase-out period was available.
Denne ordning er fastlagt i artikel 30, stk. 1, i EIT-lovgivningen og artikel 95 i Regulations on the Implementation of Enterprise Income Tax Law of the PRC (»EIT-gennemførelsesforordningen«) og Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] No. 172) og artikel 93 i EIT-gennemførelsesforordningen sammen med bekendtgørelsen fra den statslige skatteforvaltning vedrørende spørgsmål om Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
This scheme is provided by Article 30(1) of the EIT Law and from Article 95 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC (‘EIT Implementing Regulations’), and Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] No. 172), and Article 93 of the EIT Implementing Regulation, along with the Notice of the State Administration of Taxation on the issues concerning Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
I artikel 95 fastsættes det, at der indrømmes et yderligere fradrag på 50 % af FoU-udgifter, der er nævnt under punkt 1 i artikel 30 for sådanne udgifter til højteknologi og ny teknologi, således at de er omfattet af en afskrivning baseret på 150 % af omkostningerne til immaterielle aktiver.
Article 95 states that an additional 50 % deduction of R&D expenditures mentioned in Item 1 of Article 30 shall be granted for such expenditures for high and new technology products so that they are subject to an amortization based on 150 % of the intangible assets costs.
Som ovenfor bemærket fremlagde den kinesiske regering ingen relevante oplysninger om denne ordning i sine svar på spørgeskemaet og mangelskrivelsen.
As noted above the GOC did not provide any relevant information for this scheme in the replies to the questionnaire and deficiency letter.
Denne ordning blev allerede udlignet i undersøgelsen vedrørende coated finpapir [79] og i undersøgelsen om stålprodukter, der er overtrukket med organisk materiale [80].
This scheme was already countervailed in the Coated Fine Paper investigation [79] and in the Organic Coated Steel investigation [80].
De relevante lovbestemmelser viser rent faktisk, at denne ordning giver en fordel, som var begrænset til virksomheder, der anerkendes som virksomheder med højteknologi og ny teknologi.
The relevant legal provisions indeed show that this scheme provides a benefit limited to companies which are formally recognised as High and New Technology Enterprises.
Disse virksomheder skal også afholde FoU-udgifter med henblik på at udvikle nye teknologier, nye produkter og nye håndværk.
These companies also have to incur R&D expenses for the purpose of developing new technologies, new products and new crafts.
Støtteberettigede virksomheder kan yderligere fratrække 50 % af deres FoU-udgifter i deres skatteforpligtelser.
Eligible enterprises can offset an additional 50 % of their R&D expenses against their income tax liability.
Også udgifter fra immaterielle FoU-aktiver giver støtteberettigede virksomheder ret til et fradrag på 150 % af de faktiske omkostninger, som disse virksomheder har afholdt.
Also expenses from intangible R&D assets entitle eligible companies to a 150 % deduction of the actual costs borne by these companies.
Undersøgelsen fastslog, at virksomheder, der er omfattet af denne ordning, skal indgive deres selvangivelse og de relevante bilag.
The investigation established that companies benefiting from this scheme shall file their Income Tax Return and relevant Annexes.
Det faktiske beløb, som fordelen repræsenterer, er medtaget i både selvangivelsen og bilag V. Kun virksomheder, der har opnået det formelle certifikat, der anerkender dem som virksomheder med højteknologi og ny teknologi, er berettiget til denne ordning.
The actual amount of the benefit is included in both the tax return and Annex V. Only companies that have obtained the formal certificate recognising them as High and New Technology enterprises are entitled to this scheme.
Denne ordning udgør et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, i form af indtægter, som staten giver afkald på, hvilket giver de modtagende virksomheder en fordel.
This scheme constitutes a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of revenue foregone by the government which confers a benefit upon the recipient companies.
Disse subsidier er specifikke, jf. grundforordningens artikel 4, stk. 2, litra a), da lovgivningen begrænser anvendelsen af denne ordning til kun at omfatte visse virksomheder, der formelt anerkendes som virksomheder med højteknologi og ny teknologi, og som afholder FoU-udgifter til at udvikle nye teknologier, nye produkter og nye håndværk.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this scheme only to certain enterprises formally recognised as High and New Technology enterprises and that incur R&D expenses to develop new technologies, new products and new crafts.
Den fordel, som modtagerne har opnået, betragtes som størrelsen af den samlede skat, der skal betales i henhold til den normale skattesats, efter fradrag af det beløb, der blev betalt med den yderligere reduktion på 50 % af de faktiske udgifter til FoU for godkendte projekter.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the subtraction of what was paid with the additional 50 % deduction of the actual expenses on R&D for the approved projects.
I overensstemmelse med grundforordningens artikel 7, stk. 2, er dette subsidiebeløb (tæller) blevet fordelt på de samarbejdsvillige eksporterende producenters samlede omsætning i UP, fordi subsidiet ikke var betinget af eksportresultater og ikke blev ydet med henvisning 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 cooperating 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.
Skattefradrag for FoU
Tax offset for research and development
Skattegodtgørelse for geninvestering af overskud fra FIE'er i eksportorienterede virksomheder
Tax refunds for reinvestment of FIE profits in export oriented enterprises
Præferenceskat for FIE'er, der anerkendes som virksomheder med højteknologi eller ny teknologi
Preferential tax programmes for FIEs recognised as high or new technology enterprises
Undersøgelsen bekræftede, at virksomhederne i stikprøven ikke havde modtaget fordele under denne ordning i UP, da virksomhederne havde fordel af den nye ordning, som erstattede denne præferencebehandling.
The investigation confirmed that no benefits had been received under the programme by the sampled companies during the IP as the companies benefited from the new programme which replaced this preferential treatment.
De nærmere forhold er behandlet i punkt 3.4.4.8.
The details are discussed under point 3.4.4.8. below.
Skattenedsættelse for virksomheder med højteknologi og ny teknologi inden for bestemte projekter
Tax reduction for high and new-technology enterprises involved in designated projects
Denne ordning giver en virksomhed, der er anerkendt som en virksomhed med højteknologi eller ny teknologi, mulighed for at blive omfattet af en lavere indkomstskattesats på 15 % sammenlignet med den almindelige sats på 25 %.
This programme allows an enterprise recognised as High and New Technology Enterprise to benefit from a reduced income tax rate of 15 % as compared to the ordinary rate of 25 %.
Denne ordning blev allerede fundet udligningsberettiget i undersøgelsen vedrørende coated finpapir og i undersøgelsen vedrørende stålprodukter, der er overtrukket med organisk materiale; den blev også fundet udligningsberettiget af de amerikanske myndigheder.
This programme has been found countervailable by the EU in the Coated Fine Paper investigation and in the Organic Coated Steel investigation; it has also been found countervailable by the US authorities.
Retsgrundlaget for denne ordning er artikel 28, stk. 2, i ETI-lovgivningen og Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] No. 172) og artikel 93 i EIT-gennemførelsesforordningen sammen med bekendtgørelsen fra den statslige skatteforvaltning vedrørende spørgsmål om Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
The legal basis of this programme are Article 28 (2) of 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 EIT Implementing Regulation, along with the Notice of the State Administration of Taxation on the issues concerning Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
Denne ordning gælder for anerkendte virksomheder med højteknologi eller ny teknologi, der har brug for væsentlig støtte fra staten.
This scheme applies to recognised High and New Technology Enterprises that need key support from the State.
Disse virksomheder har centrale uafhængige intellektuelle ejendomsrettigheder og skal opfylde en række krav: i) deres producenter er omfattet af varedækningen inden for højteknologiske områder med central statsstøtte, ii) de samlede udgifter til FoU skal udgøre en vis andel af de samlede salgsindtægter, iii) indtægter fra højteknologiske produkter og produkter med ny teknologi skal udgøre en vis andel af de samlede salgsindtægter, iv) det personale, der er beskæftiget med FoU skal udgøre en vis andel af det samlede personale og v) de øvrige forskrifter i administrative foranstaltninger for højteknologiske virksomheder og virksomheder med ny teknologi, er opfyldt.
These enterprises shall have core independent intellectual property rights and must meet a number of requirements: (i) their producers are included in the scope of the products in the High-Tech Fields with Key State Support; (ii) the total expenses for R&D shall account for certain proportion of total sales income; (iii) income from high and new technology products shall account for certain proportion of the total sales income; (iv) the personnel engaged in R&D shall account for a certain proportion of the total staff; (v) the other requirements set by the 2008 Administrative Measures for High and New Tech Enterprises are met.
De virksomheder, der er omfattet af denne ordning, skal indgive deres selvangivelse og de relevante bilag.
Companies benefiting from this scheme must file their Income Tax Return and relevant Annexes.
Det faktiske beløb for ydelsen er medtaget i både selvangivelsen og bilag V.
The actual amount of the benefit is included in both the tax return and Annex V.
I overensstemmelse hermed bør ordningen betragtes som et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, da der ydes et tilskud i form af, at regeringen giver afkald på offentlige indtægter, der ellers ville være indgået, hvilket har medført en fordel for modtagervirksomhederne.
Accordingly, the scheme should be considered 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 foregone government revenue which confers a benefit upon the recipient companies.
Denne ordning giver modtagerne en fordel svarende til størrelsen af skattegodtgørelsen, jf. grundforordningens artikel 3, stk. 2.
The benefit for the recipient is equal to the tax saving enjoyed through this programme according to Article 3(2) of the basic Regulation.
Favorabel indkomstbeskatning for virksomheder i den nordøstlige region
Preferential income tax policy for enterprises in the northeast region
Guangdong-provinsens skatteordninger
Guangdong province tax programmes
Momsfritagelse og nedsættelse af importtold for brug af importeret udstyr
VAT exemptions and import tariff rebates for the use of imported equipment
Denne ordning medfører fritagelse for moms og importtold til fordel for FIE'er eller nationale virksomheder ved import af vigtigt udstyr, som de bruger i deres produktion.
This programme provides an exemption from VAT and import tariffs in favour of FIEs or domestic enterprises for imports of capital equipment used in their production.
For at få adgang til fritagelsen må udstyret ikke være opført på en liste over ikke-berettiget udstyr, og den ansøgende virksomhed skal indhente et certifikat som statstilskyndet projekt udstedt af de kinesiske myndigheder eller NDRC i overensstemmelse med den relevante lovgivning om investering, skat og told.
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 project issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
Denne ordning blev udlignet i antisubsidieprocedurer vedrørende coated finpapir og stålprodukter, der er overtrukket med organisk materiale.
This programme was countervailed in the anti- subsidy proceedings concerning Coated Fine Paper and Organic Coated Steel.
Retsgrundlaget for denne ordning er Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997, Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies, 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 og Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
The legal bases of this programme are Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997, Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies, 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 FIEs or domestic enterprises, 2008.
Denne ordning betragtes som et tilskud i form af indtægter, som den kinesiske regering giver afkald på, i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii), da FIE'er og andre subsidieberettigede nationale virksomheder var fritaget for moms og/eller andre skyldige afgifter.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Det medfører derfor en fordel for de modtagende virksomheder, jf. grundforordningens artikel 3, stk. 2.
It therefore confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Ordningen er specifik, jf. grundforordningens artikel 4, stk. 2, litra a), da den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, begrænser adgangen til virksomheder, der investerer i bestemte aktivitetskategorier, som er nærmere bestemt i lovgivningen, og som hører til den tilskyndede kategori eller den begrænsede kategori B i kataloget for vejledning af erhvervsgrene i udenlandske investeringer og teknologioverførsel, eller som er på linje med kataloget over vigtige erhvervsgrene, varer og teknologier, som fremmes af staten.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Desuden er der ingen objektive kriterier til at begrænse støtteberettigelsen til denne ordning og ingen afgørende beviser, der giver anledning til at konkludere, at støtteberettigelsen er automatisk, jf. grundforordningens artikel 4, stk. 2, litra b).
In addition, there are no objective criteria to limit eligibility for this programme and no conclusive evidence to conclude that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
For at sikre, at det udligningsberettigede beløb kun dækkede UP, blev fordelen afskrevet over udstyrets levetid efter virksomhedens normale regnskabsprocedurer.
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the life of the equipment according the company's normal accounting procedures.
Momsnedsættelse for FIE'er til køb af udstyr produceret i Kina
VAT rebates on FIE purchases of Chinese-made equipment
Denne ordning åbner mulighed for en momsfritagelse for FIE'er ved køb af kinesisk udstyr.
This programme provides for an exemption from VAT for the purchase of domestically-produced equipment by FIEs.
For at kunne drage nytte af fritagelsen, må udstyret ikke være opført på en liste over ikke-støtteberettiget udstyr, og udstyrets værdi må ikke overstige en bestemt tærskel.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the value of the equipment must not exceed a certain threshold.
Denne ordning blev udlignet i antisubsidieprocedurerne vedrørende coated finpapir og stålprodukter, der er overtrukket med organisk materiale.
This programme was in the anti- subsidy proceedings concerning Coated Fine Paper and Organic Coated Steel.
Retsgrundlaget er Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically-manufactured Equipment by FIEs, Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects og Notice of the Ministry of Finance og the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-invested Enterprises.
The legal bases are Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically-manufactured Equipment by FIEs, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-invested Enterprises.
Den kinesiske regering påstod i sit svar på Kommissionens antisubsidiespørgeskema, at denne ordning ophørte den 1. januar 2009, og henviste til Circular of the Ministry of Finance and the State Administration of Taxation on the Discontinuation of the Rebate Policy on the Purchase of Domestically Manufactured Equipment by Foreign Investment Enterprises (CAISHUI2008 No. 176).
The GOC in its reply to the anti-subsidy questionnaire claimed that this program had been discontinued starting 1 January 2009 and referred to the Circular of the Ministry of Finance and the State Administration of Taxation on the Discontinuation of the Rebate Policy on the Purchase of Domestically Manufactured Equipment by Foreign Investment Enterprises (CAISHUI2008 No. 176).
Men undersøgelsen havde vist, at adskillige eksporterende producenter i stikprøven opnåede fordel af denne ordning i undersøgelsesperioden.
However the investigation had shown that several sampled exporting producers benefited from this scheme during the investigation period.
De pågældende eksportører i stikprøven fremsendte detaljerede oplysninger vedrørende denne ordning, herunder størrelsen af den fordel, der opnås.
The sampled exporters concerned submitted detailed information concerning this scheme, including the amount of benefit received.
I betragtning heraf konkluderedes det, at den kinesiske regering ikke fremlagde præcise oplysninger om denne ordning, og situationen for nogle eksporterende producenter viser, at dette program stadig fortsætter.
Taking this into account it was concluded that the GOC did not provide accurate information concerning this programme and as the situation of some exporting producers shows this programme still continues.
Da den kinesiske regering ikke indsendte nogen de ønskede oplysninger, har Kommissionen baseret sig på de oplysninger, der blev afgivet af de eksporterende producenter i stikprøven.
Since none of the requested information was provided by the GOC, the Commission relied on the information submitted by the sampled exporting producers.
Denne ordning betragtes som et tilskud i form af indtægter, som den kinesiske regering giver afkald på, i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii), da FIE'er var fritaget for indbetaling af moms, som ville være skyldig, hvis det ikke var tilfældet.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs are relieved from payment of VAT which would be otherwise due if they were not exempted.