natgillin/translations-raw huggingface dataset:
På grundlag af den oprindelige undersøgelse ble det oprindeligt fastslået, at retsgrundlaget for erstatningsprogrammet (Skattefradrag for forskning og udvikling) er artikel 30, stk. 1, i EIT-lovgivningen og artikel 93 og 95 i Regulations on the Implementation of Enterprise Income Tax Law of the PRC (»EIT-gennemførelsesforordningen«), Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] nr. 172) og 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] nr. 985).
According to Article 6(c) of the basic Regulation the benefit conferred on the recipients is considered to be the difference between the amount of the premium that the company pays on the short-term insurance provided by Sinosure and the amount of the premium that the company would pay for comparable export-credit insurance obtainable on the market.
Efter fremlæggelsen af oplysninger erklærede den kinesiske regering, at disse retsgrundlag var irrelevante, med undtagelse af artikel 30, stk. 1, i EIT-lovgivningen og artikel 95 EIT gennemførelsesforordningerne.
As mentioned in recitals 277 to 283, the Commission was unable to verify a number of elements concerning the provision of export credit insurance cover by Sinosure to the sampled exporting producers, to the largest exporting producers or the sector concerned.
I denne undersøgelse blev følgende dokumenter yderligere afdækket som en del af retsgrundlaget: Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] nr. 116), Jointly issued Circular by Ministry of Finance and the State Administration of Taxation on Relevant Policies related to R&D expenses super deduction (2013/70).
Given the lack of cooperation by the GOC and Sinosure, the Commission resorted to facts available in order to calculate the benefit conferred to the recipients.
Efter fremlæggelsen af oplysninger fremførte den kinesiske regering, at Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] No.116) angiveligt var udløbet den 1. januar 2016, dvs. efter NUP.
In this regard, it was considered reasonable to rely on the benefit rates found in the original investigation.
I artikel 95 fastsættes det, at der indrømmes et yderligere fradrag på 50 % for 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.
The sampled companies in this review that were sampled in the original investigation get the benefit rate established in the original investigation.
Det er godtgjort, at de relevante lovbestemmelser viser, at denne ordning giver en fordel, som er begrænset til virksomheder i artikel 4 i Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] nr.116), ifølge hvilken de støtteberettigede virksomheder er dem, der er beskæftiget inden for forsknings- og udviklingsaktiviteter, som er anført i Guidance on the »Priority Areas for High-Tech Industrialization Priority Development« [2007] nr.6, som udstedt af National Development and Reform Commission (NDRC), ministeriet for videnskab og teknologi, handelsministeriet og det nationale kontor for intellektuel ejendomsret.
As to the group that was not sampled in the original investigation, its rate is the weighted average of the co-operating companies in the original investigation.
Et af de prioriterede områder, der er opregnet i denne vejledning, er solenergi [47].
The subsidy rates established with regard to this scheme during the RIP for the sampled exporting producers amount to:
Disse virksomheder skal afholde FoU-udgifter med henblik på at udvikle nye teknologier, nye produkter og nye håndværk.
Export Guarantees and Insurances
Støtteberettigede virksomheder kan yderligere fratrække 50 % af deres FoU-udgifter i deres skatteforpligtelser.
Grant programmes
Også udgifter fra immaterielle FoU-aktiver giver støtteberettigede virksomheder ret til et fradrag på 150 % af de faktiske omkostninger, som disse virksomheder har afholdt.
Subsidies for development of ‘Famous Brands’ and ‘Well-known Trademarks in China’ ‘Export Brand Development Fund’ and similar programmes, both at central and ‘sub-central’ level
Virksomheder, der er omfattet af denne ordning, skal indgive deres selvangivelse og de relevante bilag.
The investigation confirmed that no benefits had been received under these programmes by the sampled companies during the RIP.
Det faktiske beløb, som fordelen repræsenterer, er medtaget i selvangivelsen.
In any event, there is no indication that the original subsidy programmes have been withdrawn.
De tre eksporterende producenter i stikprøven Chint, Jinko og Trina opnåede fordele under denne ordning.
In the original investigation, it was established that producers in the PV sector received subsidies under the Golden Sun Demonstration Programme (‘Golden Sun’).
Efter fremlæggelsen af oplysninger anfægtede den kinesiske regering og en eksporterende producent konklusionen om specificitet, idet alle virksomheder i Kina er berettiget til et yderligere fradrag på 150 %.
Non-cooperation
De kinesiske myndigheder tilføjede, at de canadiske myndigheder ikke konstaterede specificitet for denne ordning i forbindelse med i unitized wall modules (vægmoduler) fra Kina og henviste derefter til WTO-panelets afgørelse i sagen US — Aircraft.
The Commission had requested the GOC to provide a number of documents, most of which related to the budgetary targets in the Golden Sun programme.
Den kinesiske regering fremhæver, at panelet i førnævnte sag udtalte, at en begrænsning af finansieringen til FoU i »nye teknologier og støtteteknologier med høj risiko og stort afkast« ikke udgør en tilstrækkelig afgrænset gruppe af virksomheder eller erhvervsgrene som omhandlet i artikel 2 i subsidieaftalen.
In its questionnaire reply, the GOC claimed that it was unable to identify the documents requested due to a lack of information in the question as formulated by the Commission.
Den kinesiske regering anførte, at Kommissionen med urette havde fastslået, at et støtteberettigelseskriterium for denne ordning er baseret på, hvorvidt en virksomhed betegnes som en virksomhed med højteknologi eller ny teknologi, og at Retten under alle omstændigheder i sag T-586/14 Xinyi PV Products mod Kommissionen fandt, at hvis en virksomhed betragtes som en virksomhed med højteknologi eller ny teknologi, opfylder den en objektiv betingelse for at modtage skattefordelen.
However, during the verification visit, after the Commission posed the same question (containing the same level of information as in the questionnaire, i.e. the names of the requested documents), the GOC claimed that these documents were confidential and stated it would need to be checked whether they could be submitted to the Commission.
Ovenstående påstande afvises.
In this regard, the Commission fails to see why the missing documents should be regarded as confidential and could not be provided in the framework of an anti-subsidy investigation where the investigating authority is bound by strict confidentiality rules.
Den omstændighed, at andre virksomheder kan modtage tilsvarende støtte på et andet retsgrundlag, betyder ikke, at denne ordning ikke i retlig forstand er specifik for kun en begrænset gruppe af virksomheder.
In any event, like in the original investigation, the GOC did not come back on the matter despite several reminders during the on-the-spot visit and the documents were never provided to the Commission.
Selv om alle virksomheder rent abstrakt ville være berettiget til supplerende fradrag på 150 %, nød virksomhederne i stikprøven i dette tilfælde fordel af fradraget i et omfang, der betød, at de kunne sætte kryds i en særlig rubrik på deres selvangivelse, der var forbundet med deres certificering for virksomheder med højteknologi og ny teknologi, hvilket er langt mindre belastende end den alternative procedure.
In addition, the GOC had stated in its questionnaire reply that none of the sampled exporting producers had benefitted from this programme during the RIP as the programme is not for producers of the product under review.
Med hensyn til dommen i sag T-586/14 Xinyi PV Products mod Kommissionen vedrører den markedsøkonomisk behandling og ikke specifikke subsidier.
This however contradicted the information received from the sampled exporting producers.
Hvad angår påstanden om, at de canadiske myndigheder ikke konstaterede specificitet for denne ordning, har ingen af parterne fremlagt kopi af disse konklusioner.
During the verification visit, the GOC nuanced its questionnaire reply and acknowledged the possibility of payments even though the programme was allegedly terminated and had been changed into a feed-in tariff programme.
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.
The GOC provided the 2013 Opinion of the State Council to support this latter statement.
Dette subsidie er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a), da lovgivningen begrænser anvendelsen af denne ordning til kun at omfatte virksomheder, der afholder visse FoU-udgifter.
The Commission notes that the GOC did not mention in its questionnaire reply that this programme had been amended, nor had the GOC provided any supporting evidence in this regard.
I overensstemmelse hermed og som fastslået i den oprindelige undersøgelse bør dette subsidie betragtes som udligningsberettiget.
The Commission also notes that the document provided in the course of the verification does not refer to this programme or its alleged replacement by another programme.
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.
Given this lack of cooperation by the GOC, the Commission was unable to verify all aspects of the Golden Sun programme and in particular the actual benefits conferred to the producers of the product under review and the PV industry as a whole.
Denne påstand blev afvist.
This was in addition to the failure by the GOC to submit all the relevant documents requested, notably the budgetary documents on the Golden Sun appropriations issued by the Ministry of Finance (MOF).
I lyset af betragtning 459 i den oprindelige forordning gentager Kommissionen vigtigheden af, at beregningen af fordelen blev baseret på endelige reviderede skatteopgørelser for et bestemt skatteår.
Further, as far as the benefits are concerned, the Commission notes that the GOC had been requested to provide information on the benefits received to producers but, while the information was available to the GOC, it merely replied that no benefits were received.
Kommissionen tilføjer, at med den endelige selvangivelse for 2015 i løbet af NUP gøres eventuelle fordele, som fremgår af opgørelsen, endelige, hvilket yderligere understreger rigtigheden af Kommissionens metode.
As established in the original investigation, the main legal basis is the Notice concerning the Implementation of the Golden Sun Demonstration Programme of 16 July 2009 and the annexed Golden Sun Demonstration programme Interim Measures for Financial Assistance Fund Management, File CaiJian No. 397 [2009] issued by the Ministry of Finance, the Ministry of Science, and the National Energy Board; Circular regarding the Successful implementation to Assignments to The Golden Sun Demonstration Programme, File No. 718 [2009]; Circular regarding the Successful Fulfilment of the Golden Sun Demonstration Programme 2010, File No. 622 [2010]; Circular on Instructions on Finance Subsidy Budget Indexes for Construction Costs to The Golden Sun Demonstration Programmes 2010, File No. 965 [2010] of 2 December 2010 issued by of the Ministry of Finance; Circular with respect to Distribution of the Budgetary Target for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, JCJ File No. 336 of 1 September 2011 issued by the Hebei Department of Finance; the Circular with respect to Distribution of the Budgetary Target for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, HCJ File No. 135 of 8 November 2011 issued by the Hengshui Municipal Finance Bureau.
Kommissionen kan ikke basere sin beregning på kvartalsvise selvangivelser, da disse resultater afspejler den igangværende foreløbige situation på tidspunktet for indsendelsen og pr. definition ikke tager højde for den endelige konsoliderede finansielle situation for skatteåret.
As in the original investigation, the GOC repeated that this grant programme is not intended for the producers of the product under review, but targets PV power generation projects.
Målet med disse selvangivelser er at sikre regeringen likviditet, i fald der midlertidigt skal betales skatter, men de afspejler kun en delvis situation på tidspunktet for indsendelsen.
The GOC also claimed that the applicant had not provided evidence to demonstrate the existence of any benefit distributed to producers of the products concerned during the RIP.
Desuden omfatter selvangivelserne for 2015 tre kvartaler af NUP og er derfor den mest relevante årlige selvangivelse, der er til rådighed.
In the current investigation, nothing on the file can change the findings of the Commission in the original investigation in recital 271 to 282, in which it was concluded that grants under this programme are directly linked to the product under review because the eligible ‘distributed solar PV systems’ specifically include the supply of modules and cells as a significant part of the projects and therefore the nexus between the benefit conferred by the government and the product under review is direct and inextricable.
I overensstemmelse med grundforordningens artikel 7, stk. 2, er dette subsidiebeløb (tæller) blevet fordelt på de stikprøveudvalgte eksporterende producenters samlede omsætning i NUP, fordi subsidiet ikke er betinget af eksportresultater og ikke blev ydet med henvisning til de fremstillede, producerede, eksporterede eller transporterede mængder.
As established in the original investigation, the Golden Sun programme confers a subsidy within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation in the form of a transfer of funds from the GOC in the form of grants to the producers of the product under review.
I den oprindelige undersøgelse blev det fastslået, at 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 %.
The Commission also determined that this subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Der er ikke konstateret ændringer i denne udløbsundersøgelse.
The Golden Sun programme remains a specific subsidy in the form of grant.
Retsgrundlaget for denne ordning omfatter artikel 28, stk. 2, i EIT-lovgivningen og Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] nr. 172) og artikel 93 i EIT-gennemførelsesforordningen sammen med 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] nr. 985), Notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Issuing the Guidelines on Administration of Recognition of Hi-tech Enterprises (Guo Ke Fa Huo [2008] nr.362), Notice of the State Administration of Taxation on Issues Concerning Implementation of Preferential Treatment for the Enterprise Income Tax of High-tech Enterprises (Guo Shui Han [2009] nr. 203), Announcement of the State Administration of Taxation on the Pre-payment of Enterprise Income Tax by High-tech Enterprise during the Qualification Review Period ([2011] nr. 4) og Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Applicable Tax Rate and Tax Credit for the Overseas Income Obtained by the High-Tech Enterprise ([2011] nr. 47).
The investigation has established that the sampled exporters have benefitted from this subsidy.
I den oprindelige undersøgelse blev det konstateret, at denne ordning gælder for anerkendte virksomheder med højteknologi eller ny teknologi, der har brug for væsentlig støtte fra staten.
Golden Sun Demonstration Programme
Disse virksomheder bør have 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. v) De øvrige forskrifter i Administrative Measures for High and New Tech Enterprises fra 2008, er opfyldt.
In its reply to the disclosure the GOC made comments on the Golden Sun Demonstration Programme reiterating certain issues it had already raised.
Efter fremlæggelsen af oplysninger anfægtede de kinesiske myndigheder specificiteten med den begrundelse, 1) at kriterierne i ovenstående betragtning er objektive i lyset af Rettens bemærkninger i sag T-586/14 Xinyi PV Products mod Kommissionen, 2) at alle virksomheder, som opfylder kriterierne, uden videre er pålagt skattesatsen på 15 %, og 3), at Kommissionens konstateringer er i strid med elementerne i afgørelsen i sagen US — Aircraft i betragtning 346.
As these issues are already discussed above no further comment is necessary.
Disse påstande blev afvist med den begrundelse, at ordningen i retlig forstand er specifik for så vidt, at kun en begrænset gruppe af virksomheder kan nyde godt af den omhandlede fordel, jf. betragtning 355.
In addition, the GOC claimed that the Commission had not established specificity in respect of this scheme.
Desuden vedrører dommen i sag T-586/14 Xinyi PV Products mod Kommissionen den markedsøkonomiske behandling og ikke specifikke subsidier.
However, from the fact that the Golden Sun grants were only granted to Chinese producers in the renewable energy sector it follows that their specificity is clearly established in accordance with WTO standards.
De virksomheder, der er omfattet af denne ordning, skal indgive deres selvangivelse og de relevante bilag.
Further, the GOC claimed that it had provided evidence of the termination of this scheme.
Der blev ikke konstateret ændringer i de undersøgelsesresultater, der er opsummeret i betragtning 356 og 357, i denne undersøgelse.
However, as these grants were booked to the deferred income account of the sampled exporting producers they will confer benefit for many years to come.
Ordningen bør 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.
This means that in subsidy terms it is misleading to claim that the scheme has been terminated.
Denne ordning giver modtagerne en fordel svarende til størrelsen af skattegodtgørelsen, jf. grundforordningens artikel 3, stk. 2.
In reality, no new beneficiaries are admitted anymore into the programme, but due to the long life time of the installations that have been included, benefits still accrue.
Den fordel, som modtagerne har opnået, betragtes som størrelsen af den samlede skat, der skal betales efter den normale skattesats, efter fradrag af det beløb, der blev betalt med den reducerede gunstige skattesats.
These claims were also therefore rejected.
De udlignede beløb er baseret på tallene i virksomhedernes selvangivelse for 2015.
Other grants
Jinkos påstand om, at Kommissionen ved beregningen af fordelen under selskabsskatteordningerne burde have fratrukket de påståede fordele, som blev opnået under andre subsidieordninger, for ikke at medregne visse fordele to gange, forkastes.
In its request, the applicant provided evidence, which showed that encouraged industries in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
Det er ikke op til undersøgelsesmyndigheden at foretage en sådan kunstig optælling.
In this investigation, it was indeed found that the three sampled companies also received significant one-off or recurring grants from various government levels resulting in the receipt of benefits during the RIP.
Favorabel indkomstbeskatning for virksomheder i de vestlige regioner
Some of these had already been reported by the sampled companies in their respective questionnaire replies, while many others were found on-the-spot during the verification.
Skatter og afgifter vedrørende byvedligeholdelse, byggeri og uddannelse for FIE'er
None of them were disclosed in the questionnaire reply of the GOC, as requested.
Skattebegunstigelse for virksomheder, der opererer med en lille fortjeneste
These grants were given to the companies by national, provincial, city, county or district government authorities, and all appeared to be specific to the sampled companies, or specific in terms of location or type of industry.
Den oprindelige undersøgelse fastslog, at denne ordning medfører fritagelse for moms og importtold for virksomheder med udenlandsk kapital (»FIE'er«) eller nationale virksomheder ved import af vigtigt udstyr, som de bruger i deres produktion.
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 not disclosed although the Commission was sometimes given a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’).
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 National Development and Reform Commission (»NDRC«) i overensstemmelse med den relevante lovgivning om investering, skat og told.
Given the large amount of grants contained in the request and/or found in the books of the sampled companies, only a summary of the key findings is presented in this Regulation.
Retsgrundlaget for dette program er Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa nr. 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] nr. 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, [2006] nr. 316 og Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Evidence of the existence of numerous grants and the fact that they had been granted by various levels of the GOC were initially supplied by the three sampled companies.
Som fastslået i den oprindelige undersøgelse og bekræftet i den nuværende udløbsundersøgelse kan udstyr, der indføres for at udvikle indenlandske eller udenlandske investeringsprojekter i overensstemmelse med politikken om at tilskynde til indenlandske eller udenlandske investeringsprojekter, være fritaget for betaling af moms og/eller importafgifter, medmindre udstyrskategorien er opført i kataloget over ikkeafgiftsfritagne artikler.
Several other grants were not reported by the sampled companies but were identified at on-spot verifications.