natgillin/translations-raw huggingface dataset:
Denne ordning gør det muligt for virksomheder at trække indtægter opstået ved fremstilling gennem omfattende brug af ressourcer fra den skattepligtige indkomst.
Based on verified information from the sampled companies the Commission could not establish that the GOC had provided a subsidy to them for the purchase of coke during the investigation period.
Hvis en virksomhed producerer i overensstemmelse med de standarder, der er specificeret i Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation, fratrækkes 10 % af disse indtægter ved beregningen af den skattepligtige indkomst for den berørte virksomhed.
Coking coal
Retsgrundlaget for denne ordning er artikel 33 i EIT-lovgivningen, sammen med gennemførelsesbestemmelserne hertil i Kinas Enterprise Income Tax Law samt følgende meddelelser:
The GOC explained that the overall coal export market is regulated under State-trading enterprise rules, which have been notified to the WTO [39].
Meddelelse fra finansministeriet, National Development and Reform Commission og den statslige skatteforvaltning om udstedelse af Administrative Measures for the Determination of Synergistic Utilisation encouraged by the State (Fa Gai Huan Zi [2006] nr. 1864).
Export volumes are restricted through export quota, and exporters need to apply for an export license.
Meddelelse fra finansministeriet, National Development and Reform Commission og den statslige skatteforvaltning om offentliggørelse af Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation (Cai Shui [2008] nr. 117)
This export license has only been granted to five companies, namely China National Coal Group Corporation, China Minmetals Corporation, Shanxi Coal Import and Export Group Co.
Meddelelse fra finansministeriet og den statslige skatteforvaltning om offentliggørelse af Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation (Cai Shui [2008] nr. 47)
Limited, Shenhua Group Corporation Ltd. and Aluminum Corporation of China Limited.
Meddelelse fra den statslige skatteforvaltning om Management Issues on Enterprise Income Tax Preference for Synergistic Utilisation (Guo Shui Han [2009] nr. 185).
All of them are large SOEs.
Dette skattefradrag finder kun anvendelse, når en virksomhed anvender de ressourcer, der er opført i Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation, som de væsentligste råvarer.
In addition, an export duty of 3 % is in place.
Desuden skal det slutprodukt, der fremkommer ved forarbejdningen af disse råvarer, være fremstillet i overensstemmelse med relevante nationale og industrielle standarder, der er specificeret i det samme katalog.
According to the information received from the GOC, both exports and imports represent less than 1 % of domestic consumption, respectively.
Det blev konstateret, at én af de eksporterende producenter i stikprøven, Hesteel Group, anvendte dette subsidie.
GOC officials also confirmed during the verification visit that the GOC sets the number of production days per year for the coking coal companies, which is a strong indication that the supply of domestic coking coal is influenced by State intervention.
Denne virksomhed havde ansøgt og fået officiel meddelelse om, at den opfyldte kriterierne i ordningen og derfor ville have ret til at udfylde selvangivelserne i overensstemmelse hermed.
No further information was provided by the GOC on the functioning of the coking coal market.
Kommissionen er af den opfattelse, at denne skattenedsættelse er et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, fordi der ydes et finansielt bidrag i form af indtægter, der ikke opkræves af den kinesiske regering, hvorved de berørte virksomheder opnår en fordel.
All sampled companies purchased coking coal domestically from either related or unrelated companies, but also imported small quantities of coking coal.
Fordelen for modtagerne svarer til skattebesparelsen.
The Commission established, based on verified information concerning individual transactions from all sampled companies that the purchase prices for coking coal were similar irrespectively of whether the coking coal was procured domestically or imported and irrespectively of whether the coking coal was procured from related or unrelated companies.
Dette subsidiebeløb er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a), da det er begrænset til bestemte kategorier af råvarer og slutprodukter i bestemte virksomhedskategorier, som er nærmere bestemt i lovgivningen, i Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation.
Although the investigation found that the supply of coking coal on the domestic market is to a certain extent influenced by the State for the reasons explained in recitals (274) and (275) above, the Commission could not establish that the sampled companies received any subsidies for related to the supply of coking coal or that they derived any benefit during the IP from the government interventions.
Efter fremlæggelsen af oplysninger gjorde den kinesiske regering indsigelse mod den særlige karakter, der er fastsat for dette subsidie, da det er til fordel for en række erhvervsgrene og var baseret på objektive kriterier (dvs. import af visse ressourcer).
Upon disclosure, the complainant alleged that the Commission should also have evaluated the extent to which domestic price on iron ore, coke and coal influences the price that the exporting producers are prepared to pay for imported raw materials.
Kommissionen var af den opfattelse, at denne subsidieordning er specifik, da den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, selv begrænser adgangen til dette subsidiebeløb til kun at omfatte visse kategorier af importerede råvarer, der er klart angivet i lovgivningen i Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation som f.eks. de varer, der tilhører stålindustrien.
The Commission rejected that argument, as the long-term viability of the costs of production of a producer is not required to make a determination of a benefit.
Eksempler omfatter råvarer såsom converterslagge, elektrisk ovnslagge og ovnslagge af jernlegering, der anvendes til produktion af jern og jernlegeringer, højovnsgas, der anvendes til produktion af elektricitet og varme, såvel som koksværksgas, der anvendes til produktion af ferrosulfat.
Rather, the Commission had to assess — and did assess — whether the government had provided iron ore, coke or coal for less than adequate remuneration.
Kommissionen betragtede derfor dette subsidiebeløb som udligningsberettiget.
That was not the case as the producers had received their raw materials at market price.
Kommissionen beregnede det udligningsberettigede subsidiebeløb som forskellen mellem det skattebeløb, der normalt skulle betales i UP, og det skattebeløb, der faktisk blev betalt i UP af de berørte virksomheder.
Power
Størrelsen af det subsidiebeløb, der blev konstateret for denne særlige ordning, var på 0,06 % for Hesteel Group.
All sampled companies either generated power themselves or purchased it from the grid.
EIT-fradrag for FoU-udgifter
The purchase prices of power from the grid followed the officially established price levels set at provincial level for large industrial clients.
Skattefradraget for forskning og udvikling giver virksomheder en fordelagtig skattemæssig behandling af deres FoU-aktiviteter inden for visse højteknologiområder, der er prioriteret og udpeget af staten, og når visse tærskelværdier for FoU-udgifter er nået.
As found in previous investigations [40], this level did not confer a specific advantage for these large industrial clients.
Mere specifikt er FoU-udgifter, der påløber i forbindelse med udviklingen af nye teknologier, nye varer og nye håndværk, og som ikke er immaterielle aktiver, og som opføres i resultatopgørelsen, genstand for et yderligere fradrag på 50 % efter at være blevet fradraget i sin heldhed på grund af den faktiske situation.
Moreover, in this case, the Commission found no evidence that any of the companies benefitted from a lower preferential rate.
I tilfælde, hvor ovennævnte FoU-udgifter udgør immaterielle aktiver, er de genstand for afskrivning baseret på 150 % af omkostningerne ved immaterielle aktiver.
The Commission also did not find any specific electricity-related subsidies in the sampled companies.
(Cai Shui [2015] nr. 119);
Based on verified information from the sampled companies the Commission could thus not establish that the GOC had provided a subsidy to them for the purchase of energy during the investigation period.
Meddelelse fra den statslige skatteforvaltning om spørgsmål vedrørende Policy of Pre-tax Deduction of R&D Expenses of Enterprises.
Land use rights (LUR)
Guidance on the Priority Areas for High-Tech Industrialization Priority Development [2007] nr. 6, udstedt af NDRC, ministeriet for videnskab og teknologi, handelsministeriet og Det Nationale Kontor for Intellektuel Ejendomsret.
All land in the PRC is either owned by the State or by a collective, constituted of either villages or townships, before the land's legal or equitable title may be patented or granted to corporate or individual owners.
Under kontrolbesøget hos den kinesiske regering blev det fastslået, at de »nye teknologier, nye produkter og nye håndværk«, der kan drage fordel af skattenedsættelsen, indgår i visse højteknologiske områder, der støttes af staten, samt de nuværende prioriteter for højteknologiske områder, der støttes af staten, som anført i Guidance on the Priority Areas for High-Tech Industrialization Priority Development.
All parcels of land in urbanized areas are owned by the State and all parcels of land in rural areas are owned by the villages or townships therein.
Virksomheder, der er omfattet af denne ordning, skal indgive deres selvangivelse og de relevante bilag.
Pursuant to the constitutional law of the PRC and the Land Law, companies and individuals may however purchase ‘land use rights’.
Det faktiske beløb, som fordelen repræsenterer, anføres i selvangivelsen.
For industrial land, the leasehold is normally 50 years, renewable for a further 50 years.
Kommissionen var af den opfattelse, at dette skattefradrag er et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, fordi der ydes et finansielt bidrag i form af indtægter, der ikke opkræves af den kinesiske regering, hvorved de berørte virksomheder opnår en fordel.
According to the GOC, since 31 August 2006, by Article 5 of the State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No.31), title to industrial land can only be granted from the State to industrial enterprises through bidding or a similar public offering process whereby the final deal price must not be lower than the minimal bidding price.
Dette subsidiebeløb er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a), da lovgivningen begrænser anvendelsen af denne ordning til kun at omfatte virksomheder, som har visse FoU-udgifter inden for visse højteknologiområder, der er prioriteret og udpeget af staten, som f.eks. stålsektoren.
The GOC considers that there is a free market for land in the PRC, and that the price paid by an industrial enterprise for the leasehold title of the land reflects the market price.
Efter fremlæggelsen af oplysninger gjorde den kinesiske regering indsigelse mod den særlige karakter, der er fastsat for dette subsidie, da det er til fordel for en række erhvervsgrene, var baseret på objektive kriterier (dvs. det forhold, at der påløb FoU-udgifter), og det var ikke blevet udlignet i den canadiske antisubsidieundersøgelse vedrørende visse vægmoduler fra Kina på grund af manglende specificitet.
Legal basis
Kommissionen bemærkede, at ordningen allerede var blevet udlignet i sagen om coated finpapir [46].
The land-use right provision in China falls under Land Administration Law of the People's Republic of China.
Dette subsidiebeløb er specifikt, da den lovgivning, i henhold til hvilken den subsidieydende myndighed udøver sin virksomhed, begrænser adgangen til dette subsidie til kun at omfatte visse virksomheder og erhvervsgrene, der er klassificeret som »prioriterede områder«, såsom f.eks. dem, der tilhører stålindustrien.
In addition, the following documents also are part of the legal basis:
Det udligningsberettigede subsidiebeløb blev beregnet ud fra den fordel, som modtagerne havde opnået i UP.
Law of the People's Republic of China on Urban Real Estate Administration;
Denne fordel blev beregnet som forskellen mellem den samlede skat, der skal betales i henhold til den normale skattesats, og den samlede skat, der skal betales efter den yderligere reduktion på 50 % af de faktiske FoU-udgifter.
Interim Regulations of the People's Republic of China Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas;
Kun én virksomhed, Hesteel Group, drog fordel af dette subsidie, og subsidiebeløbet blev fastsat til 0,28 %
Regulation on the Implementation of the Land Administration Law of the People's Republic of China;
Skattefritagelse i forbindelse med brugsrettigheder til jord
Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation;
En organisation eller person, der anvender jordarealer i større byer, mindre byer og byer i amter og distrikter samt industri- og minedistrikter, betaler normalt skat for brugsrettigheden til jord i byområder.
State Council's Notice regarding Strengthening Regulation of Land (Guo Fa [2006] No.31).
Skatten for brugsrettigheder til jord opkræves af de lokale skattemyndigheder der, hvor jordarealet anvendes.
Findings of the investigation
Dog er visse kategorier af jordarealer fritaget for skat for brugsrettigheder til jord, som f.eks. arealer, der er inddæmmet fra havet, jordarealer til offentlige institutioner, civile organisationer og militære enheder til eget brug, jordarealer til brug for institutioner finansieret af offentlige bevillinger fra finansministeriet, jordarealer anvendt af religiøse templer, offentlige parker og offentlige historiske og naturskønne områder, veje, gader og offentlige pladser, græsplæner og andre offentlige arealer.
According to Article 10 of the ‘Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation’, local Authorities set land prices according to the urban land evaluation system, which is only updated every three years, and the government's industrial policy.
Retsgrundlaget for denne ordning er:
In previous investigations, the Commission found that prices paid for LUR in the PRC are not representative of a market price determined by free market supply and demand, since the bidding or public offering process was found to be unclear, non-transparent and not functioning in practice, and prices were found to be arbitrarily set by the authorities.
Provisional Regulations of the People's Republic of China on Real Estate Tax (Guo Fa [1986] nr. 90) og
As mentioned in the previous recital, 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.
Provisional Regulations of the People's Republic of China on Urban Land Use Tax (Statsrådets bekendtgørelse nr. 483).
Also, at least in the steel sector, the access to industrial land is by law limited only to companies respecting the industrial policies set by the State [41].
To virksomheder, Hesteel Group og Shougang Group, drog fordel af nedsættelser og fritagelser i forbindelse med betaling af skat for brugsrettigheder til jord bevilget af det lokale kontor for anvendelse af jordarealer, selv om de ikke falder ind under én af de fritagne kategorier, jf. den nationale lovgivning ovenfor.
The current investigation did not show any noticeable changes in this respect.
Kommissionen er af den opfattelse, at denne skattefritagelse er et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, fordi der ydes et finansielt bidrag i form af indtægter, der ikke opkræves af den kinesiske regering, hvorved de berørte virksomheder opnår en fordel.
For instance, the Commission found that none of the sampled exporting producers had gone through bidding or a similar public offering process for any of its land use rights, not even for the land use rights obtained recently.
Dette subsidiebeløb er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a), idet virksomhederne fik en skattenedsættelse, der er specielt beregnet til dem, og som ikke er tilgængelig for andre virksomheder i henhold til de generelle retlige rammer i betragtning 336.
Land use rights held by the sampled companies from before the year 2000 were usually allocated to the company free of charge.
Efter fremlæggelsen af oplysninger gjorde den kinesiske regering indsigelse mod den særlige karakter, der er fastsat for dette subsidie, da det udgør en fordel for en række erhvervsgrene og var baseret på objektive kriterier.
More recent plots of land have been allocated by local authorities at negotiated prices.
Kommissionen bekræftede, at der findes objektive kriterier til fastlæggelse af, hvem der er modtagere af skattefritagelser for brugsrettigheder til jord.
The Commission also found that companies in the Shougang Group received refunds from local authorities to compensate for the prices which they paid for the LURs, for example for works done by the company itself as regards basic infrastructure on the land.
Eftersom de virksomheder, der nød godt af dette subsidie, fik en fritagelse, selv om de ikke opfyldte nogen af disse objektive kriterier, var dette subsidie, der ydes til disse virksomheder, de facto specifikt.
Furthermore, some of the land use rights obtained by companies in the Shougang Group only had to be paid several years after the land had been put into use.
Denne fordel blev beregnet som forskellen mellem den samlede skat, der skal betales i henhold til den normale skattesats, og den samlede skat, der faktisk blev betalt i UP.
The above evidence contradicts the claims of the GOC that the prices paid for LUR in the PRC are representative of a market price which is determined by free market supply and demand.
Hesteel og Shougang Group har nydt godt af skattefritagelser under denne ordning.
Following disclosure, the GOC claimed that there is also a dynamic land monitoring system in addition to the urban land monitoring system, and that this was acknowledged in the Commission's expiry review on Solar Panels originating in the People's Republic of China.
Subsidiebeløbet i forbindelse med denne specifikke ordning for Shougang Group var på 0,66 %.
The Commission acknowledged that the dynamic land monitoring system was indeed analysed in the Solar Panels expiry review regulation.
For Hesteel var det pågældende beløb ubetydeligt og havde ingen indvirkning på den samlede subsidiesats for gruppen.
In recitals 421 and 425 thereof, the Commission had found that these prices are higher than the minimum benchmark prices set by the urban land evaluation system and used by local governments, because the latter are updated only every three years, while the dynamic monitoring prices are updated quarterly.
Andre ordninger for fritagelse for og nedsættelse af direkte skatter
However, there was no indication of land prices being based on the dynamic monitoring prices.
Kommissionen konkluderede, at ingen eksporterende producenter i stikprøven modtog finansielle bidrag eller fordele i UP i henhold til de øvrige ordninger for skattefritagelse, der er anført i afsnit 3.3, litra iv) ovenfor.
In fact, the GOC had confirmed during the investigation on solar panels that the urban land price dynamic monitoring system monitors the fluctuations of the price levels of land in certain areas (i.e. 105 cities) in the PRC and is designed to assess the evolution of land prices.
I alt for alle ordninger for fritagelse for og nedsættelse af direkte skatter
However, the starting prices in biddings and auctions were based on the benchmarks established by the land evaluation system.
Det samlede subsidiebeløb, der blev fastsat for alle ordninger vedrørende direkte skat i UP for de eksporterende producenter i stikprøven, var på:
In addition, in this case, the sampled groups of companies received their plots of land for free or through allocation.
Fritagelse for og nedsættelse af direkte skatter
Therefore, the fact that the latter system existed is irrelevant since it did not apply to the sampled companies.
Denne ordning medfører fritagelse for moms og importtold ved import af driftskapital, der anvendes i produktionen.
The GOC also claimed that the fact that land had been allocated at negotiated prices did not reflect the absence of fair competition or the fact that companies paid prices below the normal market rate.
For at få adgang til fritagelsen må driftskapitaludstyret 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 af NDRC i overensstemmelse med den relevante lovgivning om investering, skat og told.
However, neither the GOC nor the sampled companies provided any new evidence that the prices paid for allocated land were based on market prices.
Retsgrundlaget for denne ordning er:
Furthermore, the GOC claimed that the Commission referred to findings of previous investigations to establish whether market prices are distorted as a result of government intervention, instead of using the particular facts underlying the case.
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa nr. 37/1997
The Commission notes that it did use the particular facts of the case, as described in recitals (287) to (288) above, which supported the Commission's conclusion that the findings of previous investigations were still valid.
Meddelelse fra finansministeriet, toldforvaltningen og den statslige skatteforvaltning om the Adjustment of Certain Preferential Import Duty Policies
The Benxi Group also claimed that the Commission should accept the land price in mainland China, as the company considered that it had paid a reasonable price reflecting the real value of the land.
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43
However, the company did not provide any new evidence which would change the Commission's assessment.
Meddelelse fra NDRC om de relevante spørgsmål vedrørende the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, [2006] nr. 316
The claim was therefore rejected.
Udstyr, der indføres for at udvikle indenlandske eller udenlandske investeringsprojekter i overensstemmelse med politikken om at tilskynde til udenlandske eller indenlandske investeringsprojekter, kan være fritaget for betaling af moms og/eller importafgifter, medmindre udstyrskategorien er opført i kataloget over ikkeafgiftsfritagne artikler.
The GOC also argued that refunds concerning works done by the company for basic infrastructure did not constitute subsidies as this is normally a task for the local government.
For at blive omfattet af ordningen skal virksomheden skaffe en bekræftelse fra den lokale myndighed, der er ansvarlig for projektet, som skal fremsendes til de lokale toldmyndigheder.
However, Article 3 (1) (iii) of the basic Regulation only exempts general infrastructure from the notion of a subsidy.
Den kinesiske regering hævdede, at med virkning fra den 1. januar 2009 er kun importtold fritaget, og der opkræves moms på import af udstyr til egen brug.
Infrastructure services dedicated to the exclusive use of a company or its clients, such as private roads or other utilities, filling holes, other works in order to render the land slot ready for building a factory is not a general infrastructure to be provided by the State.
Der blev dog konstateret fritagelser for både moms og importtold i UP for Shougang Group.
Rather, it is a company dedicated infrastructure which would not have been built unless the company were to be established in a particular land slot.