natgillin/translations-raw huggingface dataset:
Momsnedsættelserne bygger på en række retlige bestemmelser:
The Commission, on the basis of information provided by the applicant in the request, established that the coated fine paper industry continues to benefit from preferential tax policies for R & D during the RIP.
Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically manufactured Equipment by FIEs
Indeed, the preferential tax treatment continues to provide a benefit to companies which are formally recognised as High and New Technology Enterprises.
Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects og
Dividend exemption between qualified resident enterprises
Støtteberettigelsen er begrænset til FIE'er, der køber udstyr fremstillet på hjemmemarkedet og er omfattet af den tilskyndede kategori.
The Commission in the original investigation established the ad valorem subsidy amount with regard to this scheme at 1,34 % for the APP Group and 0,21 % for the Chenming Group.
Programmet vedrører momsrefusion for FIE'er ved køb af udstyr produceret på hjemmemarkedet, hvis udstyret ikke hører under Non-Exemptible Catalogue, og hvis værdien af udstyret ikke overstiger den samlede investeringsgrænse for FIE'er i henhold til »trial Administrative measures on Purchase of Domestically Produced Equipment«.
The dividend exemption concerns resident enterprises in the PRC which are shareholders in other resident enterprises in the PRC.
I forbindelse med den oprindelige undersøgelse var alle samarbejdsvillige producenter omfattet af denne foranstaltning.
The former are entitled to a tax exemption on income from certain dividends paid by the latter.
Dette subsidie er specifikt, jf. grundforordningens artikel 4, stk. 4, litra b), idet subsidiet er betinget af anvendelsen af indenlandske varer frem for importerede varer.
512 of the State Council of the PRC, promulgated in date on 6 December 2007.
Hverken den kinesiske regering eller de eksporterende producenter fremlagde beviser, som tydede på, at industrien for coated finpapir ophørte med at være omfattet af disse momsnedsættelser og toldfritagelser.
This dividend exemption provides a benefit to all resident companies which are shareholders in other resident enterprises in China.
Kommissionen fastslog ud fra nylige undersøgelser [31], at industrien for coated finpapir fortsat er omfattet af momsnedsættelse ved køb af udstyr produceret på hjemmemarkedet.
The companies may make use of this dividend exemption directly through their tax return.
Tilskudsordninger
In the original investigation, the Commission found that this dividend exemption should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Indledning
This subsidy remains specific within the meaning of the Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to resident enterprises in the PRC receiving dividend income from other resident enterprises in the PRC, as opposed to those enterprises which invest in foreign enterprises.
Kommissionen fastslog i forbindelse med den oprindelige undersøgelse, at industrien for coated finpapir var omfattet af en række tilskudsordninger.
Neither the GOC nor the exporting producers provided evidence suggesting the coated fine paper industry stopped benefiting from this dividend exemption.
Kommissionen vurderede navnlig i forbindelse med den oprindelige undersøgelse fem ordninger, som de samarbejdsvillige eksporterende producenter havde underrettet om, og fandt dem alle udligningsberettigede.
The Commission, on the basis of information provided by the applicant in the request as well as recent investigations [29], established that the coated fine paper industry continues to benefit from the dividend exemption.
Kommissionen noterede sig også seks yderligere ordninger, som de samarbejdsvillige eksporterende producenter havde underrettet om, men vurderede dem ikke på grund af de små beløb, der var involveret.
Indirect Tax and Import Tariff Programmes
I forbindelse med den oprindelige undersøgelse fastslog Kommissionen, at producenterne af coated finpapir som led i den kinesiske regerings planer om at støtte papirindustrien har modtaget en række tilskud, der bør betragtes som et subsidie i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, i form af tilvejebringelse af midler, som medfører en fordel for modtagervirksomhederne.
Value-Added Tax (VAT) and tariff exemptions on imported equipment
Hverken den kinesiske regering eller de eksporterende producenter fremlagde beviser, som tydede på, at industrien for coated finpapir ophørte med at være omfattet af disse tilskud.
The Commission in the original investigation established the ad valorem subsidy amount with regard to this measure at 1,17 % for the APP Group and 0,61 % for the Chenming Group.
Kommissionen kunne f.eks. ud fra Chenming Group's årsberetning for 2015 fastslå, at den i 2015 modtog offentlige tilskud på 245 mio. CNY, hvilket fremgik af resultatopgørelsen.
The VAT and tariff exemptions are based on a set of legal provisions i.e. the Circular of the State Council on Adjusting Tax Policies on Imported Equipment No 37/1997, the Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No 43, the 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, dated 22 February 2006 and on the Catalogue on non- duty-exemptible Articles of importation for either FIEs or domestic enterprises-2008.
Et andet beløb på 150 mio. CNY blev opført som »Special funds China Development Bank«, en statsejet bank.
Eligibility is limited to applicants, either FIEs or domestic enterprises, which are able to obtain the Certificate of State-Encouraged projects.
Der blev ikke fremlagt yderligere opdelte oplysninger vedrørende arten af de modtagne tilskud eller specifikke beløb.
According to the 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, dated 22 February 2006, Article I.1. foreign investment projects complying ‘with encouraged foreign invested projects with technique transfer in ‘Guiding Catalogue of Foreign Investment Industries’ and ‘Industrial Catalogue for Foreign Investment in the Central and Western Regions’ are exempted from custom duties as well as imported value-added taxes, except those listed in the catalogue of ‘Catalogue of Import Commodities Not Enjoying Tax Exemption of the Foreign Invested Projects’’.
På grundlag af ovenstående konkluderede Kommissionen, at den kinesiske regering fortsat yder en række tilskud til industrien for coated finpapir, og at producenterne af coated finpapir i Kina fortsat er omfattet af disse tilskud, men fandt det ikke nødvendigt at sætte tal på de opnåede fordele.
The Projects Confirmation Letter for foreign investment projects of the encouragement category with the total investment of USD 30 million or more shall be issued by the NDRC.
Disse tilskud anses for at være specifikke i henhold til grundforordningens artikel 4, stk. 2, og de synes også at være ydet på ad hoc-basis.
The Project Confirmation Letter for foreign investment projects of the encouragement category with the total investment of less than USD 30 million shall be issued by the commissions or economic municipalities at the provincial level.
V. Statslig levering af varer og tjenester mod utilstrækkeligt vederlag
Once they have received the Project Confirmation Letter of the encouragement category, the companies present the certificates and other application documents to their local Customs authorities in order to be eligible for customs and VAT exemption on equipment imports.
Tilrådighedsstillelse af jord mod utilstrækkeligt vederlag
In the original investigation, the Commission found that the VAT and tariff exemptions should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
I forbindelse med den oprindelige undersøgelse fastslog Kommissionen ved anvendelse af benchmark for jordpriser i Taiwan, at subsidiebeløbet, udtrykt i værdi, med hensyn til denne foranstaltning var på 2,81 % for APP Group og på 0,69 % for Chenming Group.
This subsidy remains specific within the meaning of the Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to enterprises that invest under specific business categories defined exhaustively by law (i.e. catalogue for guidance of industries for foreign investment and catalogue of key industries, products and technologies which the state currently encourages development).
I den oprindelige undersøgelse fastslog Kommissionen, at industrien for coated finpapir i Kina nød godt af tilrådighedsstillelse af jord og mere specifikt brugsrettigheder til jord mod utilstrækkeligt vederlag.
Neither the GOC nor the exporting producers provided evidence suggesting the coated fine paper industry stopped benefiting from these VAT and tariff exemptions.
Retsgrundlag og støtteberettigelse
The Commission, on the basis of best facts available and in particular the Commission's conclusions about this subsidy in recent investigations [30], established that the coated fine paper industry continues to benefit from a VAT and tariff exemption on imported equipment.
Ansøgeren fremlagde bevis i anmodningen for, at den kinesiske regering fortsatte med at yde brugsrettigheder til jord til industrien for coated finpapir mod utilstrækkeligt vederlag.
VAT rebates on domestically produced equipment
Det retlige grundlag for denne påstand er følgende dokumenter, som den kinesiske regering har fremlagt:
The Commission in the original investigation established the ad valorem subsidy amount with regard to this subsidy at 0,03 % for the APP Group and 0,05 % for the Chenming Group.
Property Law,
This measure provides benefits in the form of VAT rebates paid for purchase of domestically produced equipment by FIEs.
Land Administration Law,
VAT rebates are based on a set of legal provisions:
Law on Urban Real Estate Administration,
Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically manufactured Equipment by FIEs,
Interim Regulations Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas,
Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects, and
Regulation on the Implementation of the Land Administration Law og
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.
Provisions on the Assignment of State-Owned Construction Land-Use Right through Bid Invitation, Auction and Quotation, nr. 39 af 28. september 2007.
Eligibility is limited to FIEs that purchase domestically-manufactured equipment and fall under the encouraged category.
Al jord er i henhold til artikel 2 i Land Administration Law statsejet, idet jord ifølge den kinesiske forfatning og de relevante retlige bestemmelser er den kinesiske befolknings fælles eje.
In the original investigation, all cooperating producers benefited from this measure.
Jord kan ikke sælges, men der kan i henhold til lovgivningen tildeles brugsrettigheder til jord: De statslige myndigheder tildeler jorden gennem offentlige udbud, pristilbud eller auktioner.
In the original investigation, the Commission found that the VAT rebates should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Resultaterne af undersøgelsen
This subsidy remains specific within the meaning of Article 4(4)(b) of the basic Regulation, given that the subsidy is contingent upon the use of domestic over imported goods.
I forbindelse med den oprindelige undersøgelse konstaterede Kommissionen, at den kinesiske regerings indrømmelse af brugsrettigheder til jord bør betragtes som et subsidie i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. iii), og artikel 3, stk. 2, idet der indrømmes goder, som medfører en fordel for modtagervirksomhederne.
Neither the GOC nor the exporting producers provided evidence suggesting the coated fine paper industry stopped benefiting from these VAT rebates and tariff exemptions.
Hverken den kinesiske regering eller de eksporterende producenter fremlagde beviser, som tydede på, at industrien for coated finpapir ophørte med at være omfattet af tildeling af brugsrettigheder til jord.
The Commission, on the basis of recent investigations [31], established that the coated fine paper industry continues to benefit from VAT rebates for the purchase of domestically-produced equipment.
Kommissionen fastslog ud fra oplysninger afgivet af ansøgeren i anmodningen samt nylige undersøgelser [33] og ikke efterprøvede oplysninger i den kinesiske regerings spørgeskemabesvarelse, at industrien for coated finpapir fortsat drog fordel af tilrådighedsstillelse af jord mod utilstrækkeligt vederlag i NUP.
Grant Programmes
På grundlag af de foreliggende oplysninger konkluderede Kommissionen, at vederlaget for brugsrettigheder til jord fortsat var subsidieret, fordi den ordning, som den kinesiske regering har indført, ikke overholder markedsprincipperne.
Introduction
Da papirindustrien vedblev med at være en »tilskyndet erhvervsgren« i den 12. femårsplan i den nuværende undersøgelsesperiode og fortsætter med at være en »tilskyndet erhvervsgren« i den 13. femårsplan, fastslog Kommissionen på grundlag af de foreliggende oplysninger, at præferencetildelingen af jord fortsætter.
The Commission in the original investigation established that the coated fine paper industry benefited from various grant programmes.
De kinesiske myndigheders tildeling af brugsrettigheder til jord til papirindustrien som en af de tilskyndede erhvervsgrene viser, at subsidiet er specifikt, jf. grundforordningens artikel 4, stk. 2.
In particular, the Commission in the original investigation assessed five programmes reported by the cooperating exporting producers and found all of them countervailable.
Nye subsidier, som ikke blev udlignet i forbindelse med den oprindelige undersøgelse
The Commission also took note of further six programmes reported by the cooperating exporting producers but did not assess them in view of the small amount of benefits involved.
I. Eksportforsikringsordninger til industrien for coated finpapir
In the original investigation the Commission found that the coated fine paper producers have benefited as part of the GOC's plans to support the paper industry from several grants which should be considered a subsidy within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation in the form of provision of funds which confers a benefit upon the recipient companies.
Retsgrundlaget for denne ordning er:
Neither the GOC nor the exporting producers provided evidence suggesting the coated fine paper industry stopped benefiting from these grants.
Notice on the Implementation of the Strategy of Promoting Trade through Science and Technology by Utilising Export Credit Insurance (Shang Ji Fa [2004] nr. 368), udstedt i fællesskab af MOFCOM og Sinosure
The Commission, on the basis of information provided by the applicant in the request as well as recent investigations [32], established that the coated fine paper industry continues to benefit from grants as an encouraged industry.
Export Directory of Chinese High and New Technology Products of 2006
For instance, the Commission, on the basis of their 2015 Annual Report could establish that the Chenming group received in 2015 government grants worth CNY 245 million shown in the Profit and Loss Statement.
den såkaldte »840-plan«, der er omfattet af statsrådets meddelelse af 27. maj 2009
Another amount of CNY 150 million was reported as ‘Special funds China Development Bank’, a bank that is state-owned.
den såkaldte »421-plan«, der er omfattet af Notice on the issues to implement special arrangements for financing of insurance on the export of large complete sets of equipment, som blev udstedt i fællesskab af handelsministeriet og finansministeriet den 22. juni 2009.
No further breakdown concerning the nature of the grants received or the specific amounts was provided.
Sinosure er et offentligt organ
These grants together amount to more than 1 % of turnover of the Chenming group in 2015.
På grundlag af de oplysninger, Kommissionen råder over, og i betragtning af den kinesiske regerings og Sinosures manglende samarbejdsvilje konkluderede Kommissionen, at Sinosure er et offentligt organ, jf. grundforordningens artikel 2, litra b).
The applicant also provided evidence in the request that Chenming Group received subsidies for the payment of sewage services from the Financial Bureau of the Shouguang City in 2014.
Som det var tilfældet med præferencelån ovenfor er navnlig den konklusion, at Sinosure har beføjelse til at udøve offentlige funktioner, baseret på de bedste foreliggende faktiske oplysninger vedrørende statsligt ejerskab, formelle indicier for statslig kontrol samt dokumentation for, at den kinesiske regering fortsat udøver betydelig kontrol over Sinosure.
On the basis of the above the Commission concluded that the GOC continues to provide various grants to the coated fine paper industry and that producers of coated fine paper in the PRC continue to benefit from these grants, without the need to quantify precisely the amount of benefits conferred.
Som bekræftet i den nuværende undersøgelse ud fra de tilgængelige oplysninger har regeringen fuld ejendomsret og finansiel kontrol over Sinosure.
Those grants are deemed specific within the meaning of Article 4(2) of the basic Regulation and they also appear to have been granted on an ad hoc basis.
Sinosure er en statslig virksomhed, der ejes 100 % af statsrådet.
V. Government Provision of Goods and Services for Less than Adequate Remuneration (‘LTAR’)
Den registrerede kapital på 4 mia. RMB stammer fra venturefonden for eksportkreditforsikring i overensstemmelse med statens budget.
LTAR provision of land
Dertil kommer, at staten i 2011 tilførte 20 mia. RMB gennem China Investment Corporation, den statslige investeringsfond [34].
In the original investigation the Commission established, using the benchmark of prices of land in Taiwan, the ad valorem subsidy amount with regard to this measure at 2,81 % for APP group and 0,69 % for the Chenming group.
Vedtægterne foreskriver, at virksomhedens kompetente afdeling i erhvervsspørgsmål er finansministeriet, og kræver også, at Sinosure fremlægger finansielle og regnskabsmæssige rapporter samt en rapport om gennemførelse af budgettet til finansministeriet med henblik på undersøgelse og godkendelse.
In the original investigation the Commission established that the coated fine paper industry in the PRC benefited from provision of land and more specifically the land-use rights at LTAR.
Med hensyn til regeringens kontrol har Sinosure i sin egenskab af statslig virksomhed ikke en bestyrelse.
Legal Basis and Eligibility
Hvad angår tilsynsrådet, udpeges alle medlemmerne af statsrådet og udfører deres opgaver i henhold til »Interim Regulation on the Board of Supervisors of Important State-owned Financial Institution«.
The applicant provided evidence in the request that the GOC continued providing land-use rights to the coated fine paper industry for less than adequate remuneration.
Den øverste ledelse i Sinosure udpeges også af regeringen.
The legal basis for this claim are the following documents, which were provided by the GOC:
Det fremgår af Sinosures websted [35], at formanden for Sinosure er sekretær for partikomitéen, og at størstedelen af den øverste ledelse også er medlemmer af partikomitéen.
the Property Law,
Sinosure har i en årrække ikke offentliggjort sin årsberetning [36], herunder årsberetningen for NUP.
the Land Administration Law,
Sinosures årsberetning for 2011 viser imidlertid, at Sinosure udøver offentlige funktioner og politikker, så det kan konkluderes, at denne enhed er et direkte udtryk for regeringens politik.
the Law on Urban Real Estate Administration,
Sinosures årsberetning for 2011 indeholder en række erklæringer i den forbindelse, nemlig: Sinosure udøvede »proaktivt den politiske funktion som eksportkreditagentur ... og fik en god start i det første år af den 12. »femårsplanperiode«« (s. 4 i årsberetningen for 2011); »fremme af erhvervsreformen styrkede Sinosures politiske funktion som eksportkreditagentur.
the Interim Regulations Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas,
Centralkomitéens konference om økonomi lagde vægt på denne funktion og fastlagde klare krav til kreditforsikring, som lagde grunden for vores vækstmønster« (s. 5 i årsberetningen for 2011); »I 2011 gennemførte Sinosure centralkomitéens og statsrådets strategier, afgørelser og ordninger samt statslige politikker vedrørende diplomati, udenrigshandel, industri og finanser og varetog til fulde sin politiske funktion og opnåede en hurtig vækst« (s. 11 i årsberetningen for 2011); »Sinosure gennemførte fuldt ud den statslige politik »Special Arrangement for Export Financing Insurance for Large Complete-set Equipment« og opfyldte sine forpligtelser, der er fastlagt af staten« (s. 11 i årsberetningen for 2011).
the Regulation on the Implementation of the Land Administration Law, and
I udløbsundersøgelsen vedrørende solcellepaneler blev det fastslået, at Sinosures årsberetning for 2014 bekræftede den situation, der beskrives i årsberetningen for 2011, da »Sinosure ikke sparede nogen anstrengelser med henblik på at støtte Kinas nationale politikker og søgte at opnå dette ved at udforske nye idéer og koncepter, forbedre arbejdsmetoder, optimere varer og tjenester samt øge effektiviteten i udøvelsen af sine politiske funktioner«, eller at det har en rolle som »politikstøttende organ« [37].
the Provisions on the Assignment of State-Owned Construction Land-Use Right through Bid Invitation, Auction and Quotation, No 39, dated 28 September 2007.
Den institutionelle ramme og andre dokumenter, der udstedes af den kinesiske regering, hvorunder Sinosure opererer, viser endvidere, at Sinosure har beføjelse til at gennemføre regeringens politik.
The GOC refused to provide any data with respect to actual land-use rights prices, the orderly competitive land market that they claim that has been established in China, as well as the methodology followed when the State expropriates land from former users.
Notice on the Implementation of the Strategy of Promoting Trade through Science and Technology by Utilising Export Credit Insurance (Shang Ji Fa [2004] nr. 368 af 26. juli 2004) blev udstedt af MOFCOM og Sinosure i fællesskab i 2004 og regulerer stadig Sinosures aktiviteter.
According to Article 2 of the Land Administration Law, all land is government-owned since, according to the Chinese constitution and relevant legal provisions, land belongs collectively to the People of China.
Et af målene i denne meddelelse er at fremme eksport af højteknologi og ny teknologi og produkter med en stor værditilvækst gennem yderligere anvendelse af eksportkreditforsikring.
No land can be sold but land-use rights may be assigned according to the law: the State authorities assign it through public bidding, quotation or auction.
Som anført i betragtning 40-52 fastslog Kommissionen, at industrien for coated finpapir af den kinesiske regering betragtes som en nøgle-/strategisk erhvervsgren, hvis udvikling aktivt følges af staten som et samfundspolitisk mål.
Findings of the investigation