natgillin/translations-raw huggingface dataset:
Dette program medfører fritagelse for moms og importtold til fordel for FIE'er eller nationale virksomheder ved import af kapitaludstyr, de bruger i deres produktion.
A tax credit up to 40 % of the purchase price of domestic equipment may apply to the incremental increase in tax liability from the previous year.
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.
The legal bases of this programme are the Provisional measures on enterprise income tax credit for investment in domestically produced equipment for technology renovation projects of 1 July 1999 and the Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy of the Investments of an Enterprise in Purchasing Home-made Equipment, No 52 [2008] of the State Administration of Taxation, effective 1 January 2008.
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 government of the PRC claimed that this programme has been terminated as from January 2008 according to the mentioned Notice No 52.
Alle virksomheder i stikprøven var omfattet af denne ordning.
The investigation has revealed however that one of the sampled companied has benefited from this programme during the IP.
Denne ordning betragtes som et tilskud i form af indtægter, som den kinesiske regering giver afkald på, i henhold til 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 constitutes a subsidy as it provides a financial contribution in the form of revenue forgone by the government of the PRC according to Article 3(1)(a)(ii) of the basic Regulation.
Det medfører derfor en fordel for de modtagende virksomheder, jf. antisubsidiegrundforordningens artikel 3, stk. 2.
This programme provides a benefit to the recipients for an amount equal to the tax saving in the meaning of Article 3(2) of the basic anti-subsidy Regulation.
Ordningen er specifik, jf. antisubsidiegrundforordningens 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 Catalogue for the guidance of industries for foreign investment and technology transfer, eller som er på linje med Catalogue of key industries, products and technologies the development of which is encouraged by the State.
This subsidy is specific under Article 4(4)(b) of the basic anti-subsidy Regulation since the tax saving is contingent on the use of domestic over imported goods.
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.
The subsidy rate established with regard to this subsidy during the IP for the Jiangsu Changhai Group amount to 0,2 %.
Den kinesiske regering oplyste imidlertid ikke nogen særlige bestemmelser i lovgivningen, der underbyggede dens synspunkter, og fremlagde ingen afgørende beviser for, at støtteberettigelsen er automatisk.
Following disclosure, one exporting producer claimed that it was not eligible for any financial contribution under the scheme ‘Income tax reductions for FIEs purchasing Chinese-made equipment’ as it is not a foreign-invested company.
Kommissionen bemærker, at afskrivningsperioden for en del af det importerede udstyr er meget længere end 10 år og i nogle tilfælde kan vare 15 eller 20 år.
Therefore the Commission erroneously attributed a benefit under this scheme to it on the basis of facts available.
Kommissionen har under alle omstændigheder ikke udlignet fordele, der følger af køb efter 2009 af importeret udstyr.
It also claimed that minor calculation mistakes were found.
Desuden anerkender den kinesiske regering, at virksomhederne stadig kunne drage fordel af ordningen »kort tid efter« indførelsen af foranstaltningerne.
Both claims were accepted and the calculation of the subsidy margin was revised accordingly.
Påstanden afvises derfor.
Other direct tax exemption schemes and reduction programmes
Det udligningsberettigede subsidiebeløb blev beregnet ud fra den fordel, som det konstateredes, at modtagerne havde opnået i UP.
The tax offset for R & D was also investigated.
Den fordel, som modtagerne har opnået, anses for at bestå i den fritagne moms og told for importeret udstyr.
This measure concerned however negligible amounts.
For at sikre, at det udligningsberettigede beløb kun dækkede UP, blev fordelen afskrevet over udstyrets levetid efter den eksporterende producents normale regnskabsprocedurer.
Therefore, the Commission did not investigate it any further.
Den subsidiesats, der blev fastsat i UP for de eksporterende producenter i stikprøven i forbindelse med denne ordning, er på:
During the IP, no financial contribution was received by the sampled exporting producers under the remaining tax exemption programmes mentioned in section C.3 above.
Virksomhed/gruppe
Indirect Tax and Import Tariff Programmes
Subsidiesats
VAT exemptions and import tariff rebates for the use of imported equipment
Andre fritagelsesordninger og nedsættelsesprogrammer for indirekte skatter
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.
I UP modtog de eksporterende producenter i stikprøven ingen finansielle bidrag i henhold til de øvrige skattefritagelsesordninger, der er anført i afsnit C.3.
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.
Statslig levering af varer og tjenester mod utilstrækkeligt vederlag
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.
Levering af råstoffer, levering af elektricitet, levering af vand
All sampled companies benefited from this scheme.
Indrømmelse af brugsret til jord
It therefore confers a benefit on the recipient companies in the sense of Article 3(2) of the basic anti-subsidy Regulation.
Virksomheder kan ikke købe jord direkte i Kina, men kun købe en brugsret til jord af de lokale myndigheder.
The programme is specific within the meaning of Article 4(2)(a) of the basic anti-subsidy 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.
Ifølge Kinas lov om administration af jord 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.
Following disclosure the government of the PRC challenged the Commission's conclusions, maintaining that the eligibility criteria were objective and apply equally to all companies in the PRC.
I princippet ville et auktionssystem tillade markedet at vurdere prisen på brugsretten til et bestemt stykke jord, og derfor ville prisen blive fastsat uafhængigt.
The government of the PRC did not however point to any particular provisions in the legislation substantiating its views and did not provide any conclusive evidence that eligibility is automatic.
Den kinesiske regering anførte imidlertid, at den under alle omstændigheder fastsætter minimumspriser 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 Government of the PRC as well as one of the exporting producers also claimed that the Commission cannot countervail any possible VAT benefits that may have been received by the three sampled companies as VAT exemptions granted in the past could no longer be availed of with effect from the year 2009.
Den kinesiske regering kontrollerer også udbuddet af jordstykker ved at fastsætte kvoter for de jordarealer, for hvilke der kan sælges brugsret til jord til industrielle formål eller boligformål pr. provins pr. år.
Therefore, even assuming the 5 to 10-year average depreciation period for the imported equipment in question, the alleged benefit would either expire prior to the imposition of the measures or be unlikely to continue during the full five-year period of the measures.
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.
The Commission notes that the depreciation period of some of the imported equipment is much longer than 10 years and could last 15 or 20 years in some cases.
Den eksporterende producent, der fik tildelt jorden, afgav bud på startprisen, og da producenten var den eneste bydende, blev denne tildelt brugsretten til jorden.
In any event, the Commission did not countervail any benefit arriving from any of the purchases after 2009 of imported equipment.
Efter fremlæggelsen af oplysninger erklærede den kinesiske regering, at den er uenig i Kommissionens konklusion om, at der ikke findes et fungerende marked for salg af brugsret til jord i Kina.
Moreover, the government of the PRC acknowledges that the companies could still benefit from the scheme ‘slightly afterwards’ from the imposition of the measures.
Den fremlagde dog ikke nye argumenter til støtte for dette synspunkt.
This argument is therefore rejected.
Resultaterne af undersøgelsen bekræfter, at situationen vedrørende salg og køb af jord i Kina er uklar og ugennemsigtig, og at priserne ofte fastsættes vilkårligt af myndighederne.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the IP.
Myndighederne fastsætter priserne i henhold til vurderingssystemet for jord i byområder, hvor det kræves, at de blandt andre kriterier også skal tage hensyn til industripolitikken ved prissætning af industrigrunde [29].
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Uafhængige offentligt tilgængelige oplysninger viser også, at jord i Kina stilles til rådighed til priser, der ligger under de normale markedspriser [30].
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 exporting producer's normal accounting procedures.
Virksomhederne i stikprøven betalte derfor rent faktisk den pris, der fastsættes af den kinesiske regering.
The subsidy rate established with regard to this scheme during the IP for the sampled exporting producers amounts to:
Brugsretten til jord leveres mod utilstrækkeligt vederlag sammenlignet med en markedsreferencesats, jf. afsnit e).
Company/Group
Situationen vedrørende jord i Kina er også behandlet i et arbejdsdokument fra IMF, som bekræfter, at indrømmelse af brugsrettigheder til jord til kinesiske virksomheder ikke overholder markedsvilkårene [31].
Subsidy Rate
Kommissionen konkluderer, at den kinesiske regerings indrømmelse af brugsret til jord bør betragtes som et subsidie, jf. antisubsidiegrundforordningens artikel 3, stk. 1, litra a), nr. iii), og artikel 3, stk. 2, i form af levering af varer, hvorved virksomhederne opnår en fordel.
Other indirect tax exemption schemes and reduction programmes
Da det ikke fremgik af undersøgelsen, at der findes et fungerende marked for salg af brugsret til jord i Kina, viser brugen af en ekstern referencepris (jf. litra e)), at det beløb, som eksportørerne i stikprøven har betalt for brugsretten til jord, ligger under markedsprisen.
No financial contribution was received by the sampled exporting producers from the remaining indirect tax exemption programmes mentioned in section C.3 above during the IP.
Subsidiet er specifikt, jf. antisubsidiegrundforordningens artikel 4, stk. 2, litra a) og c), fordi statsrådets afgørelse nr. 40 kræver, at de offentlige myndigheder sikrer, at der indrømmes jord til tilskyndede erhvervsgrene, som varer af glasfiberfilamenter tilhører, som forklaret nærmere i betragtning 67-82.
Government provision of goods and services for less than adequate remuneration
Artikel 18 i afgørelse nr. 40 gør det klart, at erhvervsgrene, der er begrænset (»restricted«), ikke får adgang til brugsret til jord.
Provision of raw materials, provision of electricity, provision of water
Beregning af subsidiemargenen
No subsidies were found to be linked to the purchase of raw materials, water or electricity by the sampled exporting producers during the IP.
Fordelen beregnes som forskellen mellem den pris, der blev betalt for brugsretten til jord, og en passende ekstern referencepris.
Provision of land use rights
Kommissionen betragter Kinesisk Taipei som en egnet ekstern reference af følgende årsager:
Companies are not allowed to purchase land outright in the PRC, but only purchase a land use right from local authorities.
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
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.
den fysiske nærhed mellem Kina og Kinesisk Taipei
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.
den høje grad af industriel infrastruktur i både Kinesisk Taipei og mange provinser i Kina
However, the government of the PRC 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.
de stærke økonomiske bånd og den omfattende grænseoverskridende handel mellem Kinesisk Taipei og Kina
The government of the PRC 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 store befolkningstæthed i mange af provinserne i Kina og Kinesisk Taipei
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.
de fælles demografiske, sproglige og kulturelle særtræk ved Kinesisk Taipei og Kina.
The exporting producer awarded the land bid the starting price, and, as it was the only bidder, it was awarded the land use right.
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering anvendelsen af Kinesisk Taipei som reference og påstod, at befolkningstætheden i Kinesisk Taipei er mange gange højere end i Kina, hvilket bevirker, at jordsituationen og priserne i de to lande ikke er sammenlignelige.
Following disclosure the Government of the PRC stated that it disagrees with the Commission's findings that there is no functioning market for the sale of land use right in the PRC.
Af de mange grunde, der er redegjort for i den foregående betragtning, mener Kommissionen dog, at referencen er blevet valgt på et rimeligt grundlag.
It however did not provide any new arguments to support this view.
Efter fremlæggelsen af oplysninger indvendte en af de eksporterende producenter i stikprøven, at anvendelsen af Kinesisk Taipei ikke var egnet til de økonomiske vilkår i den pågældende provins, hvor den var beliggende, men foreslog ikke et alternativ.
The findings of the investigation confirm that the situation concerning land provision and acquisition in the PRC is unclear and non-transparent and the prices are often arbitrarily set by the authorities.
Den hævdede også, at den fysiske nærhed mellem Kina og Taipei ikke bør betragtes som et gyldigt kriterium for valget af netop denne reference, men underbyggede ikke sin påstand.
The authorities set the prices according to the Urban Land Evaluation System which instructs them among other criteria to consider also industrial policy when setting the price of industrial land [29].
Da der ikke blev foreslået alternative referencer, bekræftes anvendelsen af Kinesisk Taipei.
Also, the independent publicly available information suggests that the land in the PRC is provided for below the normal market rates [30].
Alle disse faktorer taget i betragtning konkluderede Kommissionen, at priserne på brugsret til jord i Kina, hvis der herskede markedsvilkår, for de eksporterende producenter i stikprøven ville være meget lig priserne på jord i Kinesisk Taipei.
In effect therefore the sampled companies paid the price set by the government of the PRC.
Gennemsnitlige jordpriser i Kinesisk Taipei for 2012 blev taget fra Industrial Bureau of the Ministry of Economic Affairs og justeret bagud for inflation og vækst i BNP for at fastsætte en referencepris på jord i hvert kalenderår.
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.
Da brugsretten til jord gælder i 50 år og afskrives på dette grundlag, bliver fordelen i UP 1/50 af forskellen mellem referenceprisen og den pris, der faktisk er betalt.
The situation concerning land in the PRC is also discussed in the IMF Working Paper which confirms that the provision of land use rights to Chinese industries does not respect market conditions [31].
Den subsidiesats, der blev fastlagt for indrømmelse af jord mod utilstrækkeligt vederlag, er som følger:
The Commission concludes that the provision of land use rights by the government of the PRC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic anti-subsidy Regulation in the form of provision of goods conferring a benefit upon the companies.
Indrømmelse af jord mod utilstrækkeligt vederlag
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.
Konklusion vedrørende subsidiering
The subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic anti-subsidy Regulation because Decision No 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries, of which filament glass fibre is one as explained in details in recitals 67 to 82.
Kommissionen har beregnet det udligningsberettigede subsidiebeløb i henhold til antisubsidiegrundforordningens bestemmelser for de undersøgte virksomheder ordning for ordning og lagt disse tal sammen med henblik på at beregne et samlet subsidiebeløb for hver eksporterende producent i UP.
Article 18 of Decision No 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
Til beregning af de samlede subsidiemargener beregnede Kommissionen først den procentvise subsidiering, nemlig subsidiebeløbet i forhold til virksomhedens samlede omsætning.
Calculation of the subsidy margin
Denne procentsats blev derefter anvendt til at beregne det subsidie, der blev ydet til eksport af den pågældende vare til Unionen i UP.
The benefit is the difference between the price paid for the land use right, and an appropriate external benchmark.
Andre samarbejdsvillige virksomheder
the physical proximity of the PRC and Chinese Taipei;
D. SKADE
the high degree of industrial infrastructure in both Chinese Taipei and many provinces of the PRC;
EU-produktion og EU-erhvervsgren
the strong economic ties and cross border trade between Chinese Taipei and the PRC;
Samme vare blev fremstillet af otte EU-producenter i undersøgelsesperioden.
the high density of population in many of the provinces of the PRC and in Chinese Taipei;
De udgør »EU-erhvervsgrenen«, jf. antidumpinggrundforordningens artikel 4, stk. 1, og antisubsidiegrundforordningens artikel 9, stk. 1.
the similarity between the type of land and transactions used for constructing the relevant benchmark in Chinese Taipei with those in the PRC;
Den samlede EU-produktion i undersøgelsesperioden blev fastsat til at være mellem 530000 og 580000 ton.
and
Kommissionen fastsatte tallet på grundlag af alle de foreliggende oplysninger om EU-erhvervsgrenen, som den havde modtaget fra APFE.
the common demographic, linguistic and cultural characteristics between Chinese Taipei and the PRC.
Tre EU-producenters produktionsanlæg blev udtaget til at indgå i stikprøven, jf. betragtning 17, og de tegnede sig for 52 % af den samlede EU-produktion af samme vare.
Following disclosure the Government of the PRC disputed the use of Chinese Taipei as a benchmark claiming that the population density in Chinese Taipei is many times higher than in the PRC which makes the land situation and prices in the two countries not comparable.
Da oplysningerne i klagen/anmodningen om en fornyet undersøgelse indeholdt de faktiske makroøkonomiske indikatorer for klagerne/ansøgerne, og da kun et meget begrænset antal af EU-producenter ikke var blandt klagerne/ansøgerne, forekommer det hensigtsmæssigt ikke at oplyse de faktiske aggregerede makroøkonomiske indikatorer for alle EU-producenterne, da det så ville være muligt for en berørt part at udlede de manglende virksomhedsspecifikke tal for de producenter, der ikke var blandt klagerne/ansøgerne.
The Commission considers however that for the many reasons spelled out in the previous recital the benchmark has been selected on a reasonable basis.