natgillin/translations-raw huggingface dataset:
The tax offset for research and development entitles companies to preferential tax treatment for their R&D activities in certain high technology priority areas determined by the State and when certain thresholds for R&D spending are met.
Sihtotstarbelised toetused
More specifically, R&D expenditures incurred to develop new technologies, new products and new crafts which do not form intangible assets and are accounted into the current term profit and loss, are subject to an additional 50 % deduction after being deducted in full in light of the actual situation.
Muud toetuskavad
Where the above-mentioned R&D expenditures form intangible assets, they are subject to amortization based on 150 % of the intangible asset costs.
Uurimisperioodil ei saanud valimisse kaasatud eksportivad tootjad rahalisi toetusi ühegi muu punkti 3.3 alapunktis iii nimetatud toetuskava alusel.
The legal basis for the programme is Article 30(1) of the EIT Law, along with the Implementation Rules for the Enterprise Income Tax Law of the PRC; as well as the following notices:
Kõik toetuskavad kokku
Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policy of Pre-tax Deduction of R&D Expenses.
Valimisse kaasatud eksportivate tootjate puhul oli kõikide toetuste jaoks määratud subsiidiumide summa uurimisperioodil järgmine.
(Cai Shui [2015] No. 119);
Tabel 11
Notice of the State Administration of Taxation on Issues Concerning Policy of Pre-tax Deduction of R&D Expenses of Enterprises; and
Toetused
Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries (2011), issued by the NDRC, the Ministry of Science of Technology, the Ministry of Commerce and the National Intellectual Property Office.
Järeldus subsideerimise kohta
During a previous investigation, it was established that the ‘new technologies, new products and new crafts’ which can benefit from the tax deduction are part of certain high technology fields supported by the State, as well as the current priorities on high technology fields supported by the State, as listed in the Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries.
Komisjon arvutas kooskõlas alusmääruse sätetega tasakaalustatavate subsiidiumide summad valimisse kaasatud eksportivate tootjate kohta, uurides iga subsiidiumi või subsiidiumide kava, ning liitis kõnealused summad, et arvutada iga eksportiva tootja subsiidiumide kogusumma uurimisperioodil.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this measure only to enterprises that incur R&D expenses in certain high technology priority areas determined by the State.
Subsiidiumide kogusumma arvutamiseks arvutas komisjon kõigepealt subsideerimise osakaalu, milleks oli subsiidiumisumma protsendimäär äriühingu kogukäibest.
Following disclosure some parties argued that EIT offset for research and development expenses is not a specific subsidy and that it was not countervailed in the Canadian anti-subsidy investigation on certain unitized wall from China for lack of specificity.
Seda protsendimäära kasutati seejärel uurimisperioodil vaatlusaluse toote liitu ekspordiks antud subsiidiumi arvutamiseks.
The Commission referred to recitals (546) and (547) above, where specificity has already been addressed.
Pärast seda arvutati subsiidiumi summa uurimisperioodi jooksul liitu eksporditud vaatlusaluse toote tüki kohta ning alljärgnevad marginaalid arvutati protsendimäärana sama ekspordi CIF-väärtusest tüki kohta.
Furthermore, it should be noted that this finding is also corroborated by the situation of one exporting producer which enjoyed such preferential tax policy after obtaining a New and High technology certificate.
Vastavalt alusmääruse artikli 15 lõikele 3 arvutati valimist välja jäänud koostööd tegevate eksportivate tootjate subsiidiumide kogusumma valimis sisalduvate koostööd tegevate eksportivate tootjate tasakaalustavate subsiidiumide kaalutud keskmisena, välja arvatud tähtsusetud summad ning subsiidiumid, millele kohaldatakse alusmääruse artikli 28 lõike 1 sätteid.
On the basis of the above, this claim was rejected.
Komisjon arvestab siiski järeldusi sooduslaenude kohta, ehkki pidi nende summade kindlaksmääramisel osaliselt toetuma kättesaadavatele faktidele.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
Tõepoolest – komisjon leiab, et kättesaadavad faktid, mida nende juhtumite puhul kasutati, ei mõjutanud oluliselt teavet, mis oli vajalik sooduslaenude kaudu saadud subsiidiumide summa õiglaseks arvutamiseks ning seega ei kahjusta selle käsitlusviisi rakendamine eksportivaid tootjaid, kellel uurimise käigus koostööd teha ei palutud.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable after the additional 50 % deduction of the actual expenses on R&D.
Arvestades Hiina eksportivate tootjate kõrget osalemistaset koostöös, kehtestas komisjon kõigi muude äriühingute puhul summa valimisse kaasatud eksportivate tootjate kohta määratud suurima summa tasemele.
Table 7
Kõigi muude äriühingute puhul kehtivat summat kohaldatakse ka nende äriühingute suhtes, kes ei teinud uurimises koostööd.
Subsidy Amount
Tabel 12
Exemption from tax of dividend income between qualified resident enterprises
Tasakaalustatavad subsiidiumid
The exemption from tax of dividend income between qualified resident enterprises is a general subsidy practice of exemptions and/or reductions of direct income tax.
Äriühingu nimi
The legal bases of such tax exemption of dividend income are Articles 25-26 of the EIT Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Tasakaalustatavate subsiidiumide summa
The Commission found that one sampled company received an exemption from tax of dividend income between qualified resident enterprises.
Muud koostööd teinud äriühingud
This company applied directly to the local taxation bureau for the deduction of the dividends obtained by equity investments from the taxable income.
Kõik teised äriühingud
The Commission considers that this is a subsidy under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
KAHJU
The benefit for the recipient is equal to the tax saving.
Liidu tootmisharu ja liidu toodangu määratlus
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this exemption only to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Vaatlusaluse perioodi alguses valmistas liidus samasugust toodet 41 tootjat.
In this regard, several parties claimed that this subsidy is not specific and referred to Article 83 of the Regulations on the implementation of the EIT, which itself is linked to Article 26(2) of the EIT, claiming that there is no evidence proving that this exemption only applies to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Neist neli lõpetas uurimisperioodi vältel tootmise.
In this regard, reference is made to Article 25 of the EIT, which is part of the same Chapter as Article 26(2); i.e.
Pärast huvitatud isikutelt saadud märkuseid hindas komisjon uuesti olukorda ja tegi kindlaks, et kuus äriühingut, keda esialgu peeti liidu tootmisharu osaks, tuleks liidu tootmisharu määratluse alt välja jätta, sest huvi, mida esindas nende imporditegevus, ületas huvi, mida esindas nende tootmistegevus liidus.
‘Chapter IV Preferential Tax Policies’ and stands as a chapeau for this chapter.
Seda erandit arvestades moodustavad 31 tootjat liidu tootmisharu alusmääruse artikli 9 lõike 1 tähenduses.
Such Article provides that ‘The State implements preferential tax policies with respect to the industries and projects which have the major support of, and the development of which is encouraged by, the State’.
Uurimisperioodil oli liidu kogutoodang hinnanguliselt ligikaudu 1,1 miljonit ühikut (tk).
On this basis, it was considered that such preferential tax policy is limited to certain industries and projects, and therefore specific.
Komisjon tegi selle mahu kindlaks Euroopa jalgrattatööstuse konföderatsiooni (CONEBI) esitatud tarbimismahu, impordistatistika ning valimisse kaasatud liidu tootjate müügi ja toodangu suhtarvu alusel.
The evidence on file also showed that the company that benefited from this scheme had a New and High technology certificate.
Üks huvitatud isik väitis, et äriühingut ATALA ja temaga seotud äriühingut Accell Nederland ei tuleks lugeda osaks liidu tootmisharust, kuna ATALA impordib elektrijalgrattaid HRVst.
The Commission has calculated the amount of the subsidy as the difference between the amount of tax normally collected during the IP and the amount of tax actually paid by the company concerned.
Alusmääruse artikli 9 lõike 2 tähenduses ei ole ATALA ja Accell siiski seotud.
Table 8
Igal juhul ei oleks importimine ainsana põhjus liidu tootmisharu määratlusest väljajätmiseks.
Total for all direct tax exemption schemes and reduction programmes
Liidu tarbimine
The total subsidy amount established with regard to all direct tax schemes during the IP for the sampled exporting producers was as follows:
Komisjon tegi liidu tarbimise kindlaks CONEBI esitatud andmete alusel.
Table 9
Liidu tarbimine muutus järgmiselt.
Direct tax exemptions and reductions
Tabel 13
Indirect Tax and Import Tariff Programmes
Liidu tarbimine (tk)
VAT exemptions and import tariff rebates for the use of imported equipment and technology
Allikas: CONEBI.
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Liidu tarbimine
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.
Tarbimine (tk)
The legal bases of this programme are:
Indeks
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa [1997] No. 37;
Liidu tarbimine kasvas järjekindlalt 1,1 miljonilt 2014. aastal peaaegu 2 miljonini uurimisperioodil, mis tähendab vaadeldaval ajavahemikul 74 % suurust kasvu.
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;
See areng tulenes suuremast keskkonnateadlikkusest ja jätkuvast investeerimisest elektrijalgrataste turundusse ja reklaami ning tehnoloogilisse arendustöösse.
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43;
Import HRVst
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] No. 316; and
HRVst pärit impordi maht ja turuosa
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Alates 2017. aastast on elektrijalgrattad klassifitseeritud CN-koodi 87116010 alla.
The Commission found that none of the sampled exporting producers benefitted from this program.
Enne 2017. aastat olid elektrijalgrattad klassifitseeritud CN-koodi (ex) 87119010 alla, mis hõlmas ka teisi tooteid.
Grant programmes
Selle probleemi lahendamiseks esitas kaebuse esitaja üksikasjaliku Hiina tollistatistika, milles oli võimalik tuvastada Hiina elektrijalgrataste eksport.
Ad hoc grants provided by municipal/regional authorities
Komisjon tegi impordimahu kindlaks Eurostati andmete alusel, ekstrapoleerides elektrijalgrataste osakaalu Hiina ekspordis asjaomasele harmoneeritud süsteemi koodile (eespool viidatud moel kindlaks tehtud), tuginedes HRVst pärit sama harmoneeritud süsteemi koodiga hõlmatud koguekspordile.
In its complaint, the complainant alleged and provided evidence which showed that the electric bicycle industry in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
2017. aasta üheksa kuu Hiina impordi statistika põhineb täielikult Eurostati andmetel.
The investigation revealed that the four sampled groups of exporting producers received substantial one-off or recurring grants from various government levels resulting in the receipt of benefits during the investigation period.
Seejärel tehti kindlaks impordi turuosa, võrreldes impordimahtusid liidu tarbimisega, mille andmed on esitatud tabelis 13 (586).
Some of these had been reported by the sampled exporting producers in their respective questionnaire replies, while others were found on-the-spot during the verification visits.
HRVst pärit import liitu muutus järgmiselt.
None of them were disclosed in the questionnaire reply of the GOC.
Tabel 14
Legal Basis
Impordi maht (tk) ja turuosa
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 exporting producers, or specific in terms of location or type of industry.
Allikas: Eurostat, Hiina ekspordistatistika.
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.
HRVst pärit impordi maht (tk)
However, the Commission was often given a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’).
Turuosa
Given the large amount of grants contained in the complaint and/or found in the books of the sampled exporting producers, only a summary of the key findings is presented in this Regulation.
HRVst pärineva impordi maht kasvas rohkem kui kolm korda: kui 2014. aastal oli see umbes 200000 ühikut, siis uurimisperioodil oli see ligi 700000 ühikut.
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 four sampled exporting producers, and findings on these grants are provided to the individual companies in their specific disclosure documents.
Kasv kiirenes 2016. aasta ja uurimisperioodi vahel.
Examples of such grants were patent funds, science and technology funds and awards, business development funds, export promotion funds, grants to participate in exhibitions, grants to promote the upgrading of manufacturing equipment, grants to support vocational skills training, support funds provided at district or provincial level.
Samal ajal suurenes Hiinast pärit impordi turuosa liidus 18 %lt 2014. aastal kuni 35 %ni uurimisperioodil.
These grants constitute subsidies within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.
CCCME ja CEIEB väljendasid muret seoses kaebuse esitaja edastatud Hiina tollistatistika usaldusväärsusega ning taotlesid üksikasjalike statistiliste andmete ja nende allika avaldamist.
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions and/or the electric bicycle industry.
Kaebuse esitaja edastas komisjonile kaebust toetava üksikasjaliku statistika.
In addition, some of the grants are contingent upon export performance within the meaning of Article 4(4)(a).
Samuti esitas kaebuse esitaja kaebuse mittekonfidentsiaalses versioonis ekspordi koondandmed aastate kaupa.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
Kaebuse esitaja märkis ka seda, et andmeallikaks on Hiina tolliasutused, esitas kasutatud koodid ja selgitas Hiina tolliasutuste metoodikat vaatlusalusest tootest erinevate toodete väljajätmiseks.
In all cases the companies provided information as to the amount of the grant, and from whom the grant was received.
Komisjon tegi nende andmete kontrollimise teel kindlaks, et kaebuse esitaja oli ostnud selle tollistatistika pikka aega kõnealuses valdkonnas tegutsenud Hiina äriühingult ning et sama teave oli kättesaadav teiste Hiina teenusepakkujate kaudu.
The companies concerned also mostly booked this income under the heading ‘non-operating income’ and sub-heading ‘government or subsidy income’ in their accounts and had these accounts independently audited.
Samas ilmnesid kontrollimisel tõendid ka selle kohta, et kaebuse esitaja oli kirjeldanud avatud failis täpselt metoodikat, mille alusel elektrijalgrataste eksport HRVst oli kindlaks määratud.
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
Lisaks võrreldi kaebuse esitaja esitatud üksikasjalikke andmeid ristkontrolli teel teiste teabeallikatega ning need osutusid usaldusväärseks.
Therefore, the Commission concluded that these findings represented a reasonable indicator of the level of subsidisation in this respect.
Ükski teine pool ei pakkunud välja alternatiivset teabeallikat või metoodikat.
As those grants shared common features, were awarded by a public authority and were not part of separate subsidy programme, but individual grants to this (encouraged) industry, the Commission assessed them together.
Komisjon tegi veel kindlaks, et üksikasjalikud andmed ja seda teavet edastava äriühingu isik olid alusmääruse artikli 29 lõike 1 tähenduses olemuselt konfidentsiaalsed.
The benefit was calculated as the amount received in the IP, or allocated to the IP, where the amount was depreciated over the useful life of the fixed asset to which the grant was related.
Teabe edastaja isiku avaldamine oleks avaldanud teavet edastanud isikule või isikule, kellelt teave saadi, olulist kahjulikku mõju.
The Commission considered whether to apply an additional annual commercial interest rate in accordance with section F.a) of the Commission's Guidelines for the calculation of the amount of subsidy.
Sellises olukorras ning arvestades koondandmete ja metoodika avaldamise taset mittekonfidentsiaalses failis leidis komisjon, et sisendandmed ning neid edasi müünud äriühingu nimi ei ole asjaomasele poolele oma kaitseõiguste rakendamiseks vajalikud.
However, such an approach would have involved a variety of complex hypothetical factors for which there was no accurate information available.
Seepärast tuli see väide tagasi lükata.
Therefore, the Commission found it more appropriate to allocate amounts to the investigation period according to the depreciation rates of the related fixed assets, in line with the calculation methodology used in previous cases.
Huvitatud isikud väitsid, et HRVst pärit import on järginud turutrende, kuna nii tarbimine liidus kui ka Hiina eksport kasvasid.
Yadea claimed that one of the grants received before the IP was wrongly allocated over a period of three years, including the IP and claimed that it should be excluded since it did not relate to the IP.
Tuleb siiski märkida, et Hiina ekspordi ja liidu tarbimise kasvu suurused on väga erinevad.
This claim was accepted and the calculation was updated accordingly.
2014. aastast kuni uurimisperioodini kasvas Hiina eksport 250 % võrra, samal ajal kui liidu tarbimine kasvas palju aeglasemalt 74 % võrra.
Giant Group claimed that some of the grants received were not specific and should be excluded from the calculation.
See tähendab, et kuigi üldine trend oli sama, olid kasvu mastaabid väga erinevad.
Giant Group also pointed to a clerical error in the calculation which was corrected.
Hiinast pärit liitu imporditud toodete keskmine hind muutus järgmiselt.
This correction had however no effect on the company's overall amount of subsidisation.
Tabel 15
The amount of subsidy established with regard to this type of subsidies during the IP for the sampled exporting producers was as follow:
Impordihinnad (eurot/tükk)
Table 10
HRV
Ad hoc grants
HRVst pärineva impordi keskmine hind langes 2014. aastast uurimisperioodini 11 % võrra, vähenedes esmalt 4 % võrra 2014. ja 2015. aasta võrdluses ja teist korda 12 % võrra 2016. aasta ja uurimisperioodi vahel.
Other grant schemes
Kuna tulenevalt Eurostati statistika üldisest iseloomust ei olnud üksikasjalik tootetüüpidele jaotumine teada, ei ole hindade kujunemine täielikult usaldusväärne.
No financial contribution was received by the sampled exporting producers from the remaining grant programmes mentioned in section 3.3(iii) above during the IP.
Komisjon märkis siiski, et keskmised HRVst pärit impordi hinnad olid märgatavalt väiksemad nii liidu tootjate kui ka teistest riikidest peale HRV pärit impordi hinnad.
Total for all grant schemes
Kuigi Hiina eksportivad tootjad laiendasid liidu turul müüdavate toodete valikut ning pakkusid ka kallemaid elektrijalgrattaid, vähenes siiski Hiina impordi keskmine hind.
The total subsidy amounts established with regard to all grants during the IP for the sampled exporting producers were as follows:
Nad väitsid, et komisjon peaks tunnistama, et Hiina impordi langev keskmine hind võib sama hästi kajastada tootevaliku muutust.
Table 11
Nagu märgitud põhjenduses 606, nõustub komisjon sellega, et tootevaliku muutus võib mõjutada HRVst pärit impordi keskmise hinna arengut.
Grants
Samas jääb kehtima see, et HRVst pärit impordi keskmised hinnad on olnud pidevalt ja märkimisväärselt allpool muudest tarneallikatest saadud toodete keskmisi hindasid, hoolimata kontekstist, milles samad huvitatud isikud väidavad, et vaatlusaluse toote kvaliteet paranes ja see liikus kõrgema hinna segmentidesse.
Conclusion on subsidisation
Lisaks tuleks seda langussuundumust käsitada seoses sarnaste toodete analüüsidega, mille tulemusel tehti järeldused hinna olulise allalöömise kohta.
The Commission calculated the amount of countervailable subsidies in accordance with the provisions of the basic Regulation for the sampled exporting producers by examining each subsidy or subsidy programme, and added these figures together to calculate a total amount of subsidisation for each exporting producer for the investigation period.
Selleks et teha kindlaks hinna allalöömine uurimisperioodil, võrdles komisjon:
To calculate the overall subsidisation below, the Commission first calculated the percentage of subsidisation, being the subsidy amount as a percentage of the company's total turnover.
nelja valimisse kaasatud liidu tootja tehasehindade tasemele kohandatud kaalutud keskmisi müügihindu tooteliigi kohta liidu turul sõltumatute klientide jaoks ning
This percentage was then used to calculate the subsidy allocated to exports of the product concerned to the Union during the IP.
vastavaid valimisse kaasatud HRV eksportivate tootjate impordi kaalutud keskmisi hindu tootetüübi kohta esimese sõltumatu kliendi jaoks liidu turul, mis määrati CIF-hinnana, tehes asjakohased kohandused, et võtta arvesse 6 % suurused tollimaksud ja impordijärgsed kulud.
The subsidy amount per piece of product concerned exported to the Union during the IP was then calculated, and the margins below calculated as a percentage of the Costs, Insurance and Freight (‘CIF’) value of the same exports per piece.
Hiina valitsus väitis, et hinna allalöömise analüüsis tuleks võtta arvesse mitmesuguseid elemente, näiteks elektrijalgrataste tüüpe (näiteks elektriline linnajalgratas ja elektriline mägijalgratas), mootori asukohta (rummus või tsentraalpaigutusega), aku võimsust ja materjali, millest elektrijalgratas toodetud on (näiteks teras, alumiinium, süsinik).