natgillin/translations-raw huggingface dataset:
In years 3 to 5, the company was eligible for a reduced income tax of 15 %, as well as a 100 % reimbursement of the local part of the income tax paid.
Privremeni pravilnik Narodne Republike Kine o porezu na korištenje gradskog zemljišta (Uredba br. 645 Državnog vijeća Narodne Republike Kine [2013.]).
In years 6 to 10, the company was eligible for a 75 % reimbursement of the local part of the income tax paid.
Dva društva u uzorku iskoristila su smanjenje poreza ili oslobođenje od poreza na korištenje zemljišta koje im je odobrio lokalni Ured za korištenje zemljišta iako nisu pripadala službenim kategorijama za oslobođenje kako su utvrđene prethodno navedenim nacionalnim zakonodavstvom.
As of year 11 onwards, the company was eligible for a 50 % reimbursement of the local part of the income tax paid.
Komisija smatra da je ovaj program oslobađanja od poreza subvencija u smislu članka 3. stavka 1. točke (a) podtočke ii. i članka 3. stavka 2. osnovne uredbe jer postoji financijski doprinos u obliku prihoda kojih se vlada NRK-a odriče, čime se dodjeljuje korist predmetnim društvima.
The company explained that the government changed its policy over the years and therefore, the company was only eligible for these type of refunds and preferential rates only until 2012.
Ova je subvencija specifična u smislu članka 4. stavka 2. točke (a) osnovne uredbe jer su društva ostvarila smanjenje poreza iako nisu ispunjavala nijedan od objektivnih kriterija navedenih u uvodnoj izjavi 529.
The eligible refund which had not been paid out yet by 2012, was promised to be paid in the future when the local government budget would allow it.
Ta je korist izračunana kao razlika između iznosa ukupnog poreza koji bi trebalo platiti po uobičajenoj poreznoj stopi i iznosa ukupnog poreza koji je stvarno plaćen tijekom razdoblja ispitnog postupka.
As a result, the company still benefited from a reimbursement during the investigation period.
Nakon objave dokumenta s informacijama Grupa Hankook dostavila je primjedbu da se protiv povrata poreza na korištenje zemljišta koji je dobila ne mogu uvesti kompenzacijske mjere jer je povrat dobiven prije razdoblja ispitnog postupka.
The Commission considers that the tax exemption at issue is a subsidy within the meaning of 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.
Nakon daljnje analize Komisija je prihvatila taj argument jer je posljednji povrat poreza na korištenje zemljišta doista knjižen na početku razdoblja ispitnog postupka u lipnju 2016., a nakon tog datuma nije bilo novih uplata.
The benefit for the recipient is equal to the tax saving.
Stoga je ta tvrdnja odbačena.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the company received a local tax reduction specifically intended for it, which was not available to other companies.
Naposljetku, Grupa Giti iznijela je da su dva društva u grupi platila tijekom razdoblja ispitnog postupka porez na korištenje zemljišta prijebojem s ranijim plaćanjima.
While the Commission saw no evidence that the programme was still operational during the investigation period, the Commission established on the basis of the information from the sampled companies that they still availed benefits under this programme.
Stoga ta dva društva nisu ostvarila nikakve koristi.
After the disclosure of the Information Document, the company reiterated its statement that it had only been eligible for refunds until 2012.
Komisija se složila s tim izjavama i u skladu s time izmijenila izračun subvencije.
However, no new evidence was presented that would alter the Commission's conclusion.
Posljedično je za Grupu Giti subvencija utvrđena za taj posebni program iznosila 0,01 %.
The amount of subsidy relating to this specific scheme was 0,13 % for the Hankook Group.
Lokalni porezni popusti ili povrati poreza
Total for all direct tax exemption schemes and reduction programmes
Jedno od društava u Grupi Hankook ostvarilo je korist od povrata poreza prikupljenog na temelju nacionalnih propisa koji mu je uplatila lokalna samouprava.
The total subsidy amount established with regard to all direct tax schemes during the investigation period for the sampled exporting producers was as follows:
Mjere zone gospodarskog razvoja pokrajine Huaian za ostvarenje politika povlaštenih poreznih stopa (1996.).
Direct tax exemptions and reductions
Prema ugovoru s lokalnom samoupravom društvo je imalo pravo na puni povrat poreza na dobit za prve dvije godine od prve godine kada je društvo trebalo plaćati porez na dobit (odnosno od 2003.).
Subsidy Amount
Društvo je od treće do pete godine imalo pravo na nižu poreznu stopu od 15 % i 100 %-tni povrat uplaćenog lokalnog poreza na dobit.
Indirect Tax and Import Tariff Programmes
Društvo je od šeste do desete godine imalo pravo 75 %-tni povrat uplaćenog lokalnog poreza na dobit.
VAT exemptions and import tariff rebates for the use of imported equipment and technology
Društvo je od 11. godine nadalje imalo pravo 50 %-tni povrat uplaćenog lokalnog poreza na dobit.
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Zbog toga je društvo i dalje ostvarilo korist od povrata tijekom razdoblja ispitnog postupka.
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.
Komisija smatra da je ovaj program oslobađanja od poreza subvencija u smislu članka 3. stavka 1. točke (a) podtočke ii. i članka 3. stavka 2. osnovne uredbe jer postoji financijski doprinos u obliku prihoda kojih se kineska vlada odriče, čime se daje korist predmetnim društvima.
The legal bases of this programme are:
Korist za primatelja jednaka je iznosu porezne uštede.
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa [1997] No 37;
Ova subvencija specifična je u smislu članka 4. stavka 2. točke (a) osnovne uredbe jer je smanjenje lokalnog poreza tom društvu bilo namijenjeno upravo njemu, a nije bilo dostupno drugim društvima.
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;
Iako Komisija nije pronašla dokaze o primjeni programa tijekom razdoblja ispitnog postupka, Komisija je na temelju informacija dobivenih od društava u uzorku utvrdila da su ona i dalje ostvarivala koristi na temelju tog programa.
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No 43;
Za Grupu Hankook subvencija utvrđena za taj posebni program iznosila je 0,13 %.
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
Ukupni iznos za ostale programe oslobođenja od izravnog poreza i smanjenja poreza
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Subvencija utvrđena u odnosu na sve programe povezane s izravnim porezom tijekom razdoblja ispitnog postupka za proizvođače izvoznike u uzorku iznosi:
Equipment imported in order to develop domestic or foreign investment projects in line with the policy of encouraging foreign or domestic investment projects may be exempted from payment of the VAT and/or import duty, unless the equipment category is listed in the catalogue of non-duty exemptible article.
Oslobođenja od izravnog poreza i smanjenja poreza
To benefit from this exemption, the company needs to obtain a confirmation letter from the local authority responsible for the project, which needs to be submitted to the local customs authority.
Iznos subvencije
The GOC claimed that with effect from 1 January 2009, only the import duty was exempted and VAT on importation of equipment for self-use was collected.
Programi za neizravne poreze i uvozne carine
However, exemptions of both VAT and import duty during the investigation period were identified in the sampled companies.
Oslobođenja od plaćanja PDV-a i sniženja uvozne carine za upotrebu uvezene opreme i tehnologije
These included exemptions for equipment imported in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the investigation period.
Ovim se programom omogućuje oslobođenje od plaćanja PDV-a i uvoznih carina za uvoz kapitalne opreme koja se upotrebljava u proizvodnji.
While the Commission saw no evidence that this exemption was operating during the investigation period, the Commission established on the basis of the evidence on the file relating to the sampled companies that the sampled companies still availed benefits under this programme.
Kako bi se ostvarilo pravo na oslobođenje, oprema ne smije biti na popisu neprihvatljive opreme, a društvo podnositelj zahtjeva mora dobiti potvrdu o državnoj potpori projekta koju u skladu s primjenjivim zakonodavstvom o ulaganjima, porezima i carini izdaju kineska nadležna tijela ili NDRC.
Following the disclosure of the Information Document, Pirelli found that the calculation concerning benefits from imported machines and equipment was incorrect.
Pravne su osnove ovog programa:
The Commission agreed with the corrections provided, and adapted the calculation accordingly.
Okružnica Državnog vijeća o prilagodbi porezne politike za uvezenu opremu, Guo Fa [1997.] br. 37,
This programme provides a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Obavijest Ministarstva financija, Glavne carinske uprave i Državne porezne uprave o prilagodbi politika o određenim povlaštenim uvoznim carinama,
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Priopćenje Ministarstva financija, Glavne carinske uprave i Državne porezne uprave [2008.] br. 43,
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Obavijest NDRC-a o relevantnim pitanjima u vezi s davanjem potvrde o projektima koji se financiraju domaćim ili stranim kapitalom i koje podupire država, [2006.] br. 316, i
The legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Katalog artikala koji se prilikom uvoza ne izuzimaju od plaćanja carine za društva sa stranim kapitalom ili domaća društva, 2008.
In addition, there are no objective criteria to limit eligibility for this programme and there is no conclusive evidence to infer that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Oprema uvezena radi razvoja domaćih ili stranih projekata ulaganja u skladu s politikom poticanja stranih ili domaćih projekata ulaganja može biti oslobođena od plaćanja PDV-a i/ili uvoznih carina osim ako je kategorija opreme navedena u katalogu artikala koji se prilikom uvoza ne oslobađaju od plaćanja carine.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the investigation period.
Kako bi ostvarilo korist od tog oslobođenja, društvo treba dobiti potvrdu lokalnog tijela nadležnog za projekt, a tu potvrdu treba dostaviti lokalnom carinskom tijelu.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Kineska vlada tvrdila je da se od 1. siječnja 2009. oslobođenje odnosilo samo na uvozne carine, a da se PDV na uvoz opreme za vlastite potrebe naplaćivao.
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company's normal accounting procedures.
Međutim, u slučaju društava u uzorku tijekom razdoblja ispitnog postupka utvrđeno je postojanje oslobođenja i od PDV-a i od uvoznih carina.
All the sampled companies benefitted from rebates under this scheme.
U to su uključena izuzeća za opremu uvezenu prethodnih godina za koju je korist amortizirana tijekom vijeka trajanja te opreme te je ona djelomično dodijeljena tijekom razdoblja ispitnog postupka.
The amount of subsidy established for this specific scheme ranged from 0,04 % to 0,13 %.
Iako Komisija nije pronašla dokaze o djelovanju programa tijekom razdoblja ispitnog postupka, Komisija je na temelju dokaza u dosjeu društava u uzorku utvrdila da su društva u uzorku i dalje ostvarivala korist na temelju tog programa.
Import duty drawback scheme for the purchase of natural rubber
Nakon objave dokumenta s informacijama društvo Pirelli tvrdilo je da je izračun koristi od uvezenih strojeva i opreme bio netočan.
The Commission noted that all the sampled companies had been qualified as so-called ‘processing trade enterprises’.
Komisija se složila s dostavljenim ispravcima i u skladu s time izmijenila izračun.
According to Article 3 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, ‘the term ‘processing trade’ shall refer to business activities wherein the operating enterprise imports all or part of the raw or auxiliary materials, parts and components, component parts and packaging materials, and re-exports the finished products after processing or assembling, including processing of supplied and imported material.’
Ovim se programom pruža financijski doprinos u obliku odricanja od prihoda kineske vlade u smislu članka 3. stavka 1. točke (a) podtočke ii. jer su poduzeća sa stranim kapitalom i ostala prihvatljiva domaća poduzeća oslobođena od plaćanja PDV-a i/ili carina koje bi inače bila obvezna plaćati.
Article 5 furthermore states that ‘Where taxes are collected during import in accordance with the relevant provisions, customs shall rebate the collected taxes according to the verified quantity of the goods actually processed and re-exported after the export of the finished goods.’
Time se poduzećima primateljima dodjeljuju i koristi u smislu članka 3. stavka 2. osnovne uredbe.
Customs Law of the People's Republic of China, Order of the President of the People's Republic of China No 81, 4 November 2017;
Program je specifičan u smislu članka 4. stavka 2. točke (a) osnovne uredbe.
Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, Order of the General Administration of Customs No 235, 20 December 2017;
Zakonodavstvom na temelju kojeg djeluje tijelo koje dodjeljuje subvenciju ograničen je pristup programu za društva koja ulažu pod posebnim poslovnim kategorijama koje su iscrpno utvrđene zakonom, a koje pripadaju poticanoj kategoriji ili ograničenoj kategoriji B u Katalogu uputa za industrije sa stranim ulaganjima i prijenosom tehnologije ili kategoriji u skladu s Katalogom ključnih industrija, proizvoda i tehnologija čiji razvoj potiče država.
Measures of the Customs of the People's Republic of China for the Administration of Unit Consumption in Processing Trade, Order of the General Administration of Customs No 218, 13 March 2014;
Osim toga, ne postoje ni objektivni kriteriji za ograničenje prihvatljivosti programa ni dokazi iz kojih se može zaključiti da se na temelju članka 4. stavka 2. točke (b) osnovne uredbe prihvatljivost automatski utvrđuje.
Preliminary Administrative Measures on Enterprise Creditworthiness Management, Order of the General Administration of Customs No 225, 4 September 2014.
Iznos subvencija protiv kojih se mogu uvesti kompenzacijske mjere izračunava se u smislu koristi za primatelje za koju je utvrđeno da je postojala tijekom razdoblja ispitnog postupka.
During the investigation, the Commission found that all of the sampled companies had registered with customs for the processing trade scheme mentioned in recital (557) above, and that, in line with the provisions of Article 5 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, all of them had received waivers of ‘taxes collected during import’ (i.e. import duties) on imports of natural rubber used in the production of exported tyres.
Smatra se da korist dodijeljena primateljima odgovara iznosu PDV-a i carine čijeg je plaćanja za uvezenu opremu primatelj bio oslobođen.
Such a setup corresponds to a duty drawback scheme as described in Annex I(i) of the basic Regulation.
Kako bi se iznos protiv kojeg se mogu uvesti kompenzacijske mjere sigurno odnosio samo na razdoblje ispitnog postupka, ostvarena korist amortizirana je tijekom korisnog vijeka trajanja opreme u skladu s redovitim računovodstvenim postupcima društva.
Pursuant to point (i) of Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Sva društva u uzorku iskoristila su sniženje u okviru ovog programa.
In order to determine whether such excess remission existed, in accordance with Annex III, point II of the basic Regulation, the Commission requested additional information from the GOC on the processing trade scheme in general, and more specifically on the existence and effective application of the accompanying monitoring and verification procedures.
Subvencija utvrđena baš za taj program iznosila je od 0,04 % do 0,13 %.
Based on the information received, the GOC has indeed put a legislative framework in place for monitoring the processing trade system.
Program povrata uvoznih naknada na kupnju prirodnog kaučuka
However, the Commission also noted that some features built into the system could potentially lead to excess drawbacks:
Komisija je primijetila da sva društva u uzorku pripadaju u kategoriju takozvanih „poduzeća za trgovanje radi prerade”.
The system is predominantly based on self-declarations by companies.
Prema članku 3.
Contrary to generally accepted practice, import duties are waived upfront.
Mjere Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade „pojam ‚trgovanje radi prerade’ znači poslovne aktivnosti u okviru kojih poduzeće u cijelosti ili djelomično uvozi sirovine ili pomoćne materijale, dijelove i komponente, dijelove komponenti i ambalažne materijale te ponovno izvozi gotove proizvode nakon prerade ili sastavljanja, među ostalim nakon prerade isporučenog i uvezenog materijala”.
Customs authorities only retain a right to reclaim them afterwards.
U članku 5. zatim se navodi: „Kada se pri uvozu naplaćuje porez u skladu s mjerodavnim odredbama, carinsko tijelo isplaćuje povrat naplaćenog poreza na temelju provjerene količine robe koja je doista prerađena i ponovno izvezena nakon izvoza gotove robe”.
The intensity of checks performed on companies is based on the attribution of a credit score, which is itself mainly based on self-declaration, and includes extra points for being part of an encouraged industry.
Zakon Narodne Republike Kine o carini, Uredba br. 81 Predsjednika Narodne Republike Kine, 4. studenoga 2017.,
Customs declarations are based on standard consumption rates set by the customs authorities.
Mjere Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade, Uredba br. 235 Glavne carinske uprave, 20. prosinca 2017.,
The standard consumption rate of natural rubber per exported tyre was much higher than the actual consumption rate verified at the premises of the sampled companies.
Mjere Carinske uprave Narodne Republike Kine za upravljanje jediničnom potrošnjom u trgovanju radi preradu, Uredba br. 218 Glavne carinske uprave, 13. ožujka 2014.,
Furthermore, during the verification visits at the sampled companies, it appeared that this framework was not effectively applied in practice.
Preliminarne administrativne mjere upravljanju kreditnom sposobnosti poduzeća, Uredba br. 225 Glavne carinske uprave, 4. rujna 2014.
For example, the Commission found that contrary to what was stated in the legislation, natural rubber destined for exported tires was not separated from other natural rubber in the warehouses, and that no regular on spot verifications had taken place at the premises of the sampled companies.
Tijekom ispitnog postupka Komisija je utvrdila da su sva društva u uzorku registrirana pri carinskom tijelu za program trgovanja radi prerade koji je prethodno naveden u uvodnoj izjavi 557. te da su u skladu s odredbama članka 5.
In addition, companies imported so-called mixed rubber under HS code 40028000 (with a 0 % tariff rate).
Mjera Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade sva društva bila oslobođena „poreza koji se naplaćuje pri uvozu” (tj. uvoznih carina) za uvoz prirodnog kaučuka koji se upotrebljava u proizvodnji izvoznih guma.
This HS code should normally be used for compounded rubber, i.e. a mixture of natural and synthetic rubber, but predominantly composed of synthetic rubber.
Takav sustav istovjetan je programu povrata uvoznih naknada kako je opisan u Prilogu I. točki i. osnovne uredbe.
In reality, the mixed rubber imported by the sampled companies contained 97,5 % of natural rubber, had the same physical characteristics as natural rubber, and was used in the same manner and the same proportions as natural rubber in the production process of the verified companies.
Prema Prilogu I. točki i. zamjenski sustavi povrata u slučaju zamjene mogu predstavljati izvoznu subvenciju u mjeri u kojoj rezultiraju prevelikim povratom uvoznih naknada naplaćenih prvobitno na uvozne ulazne faktore za koje se traži povrat.
As a result, three out of four sampled groups of companies did not pay all of the import duties which should have been due.
Kako bi utvrdila je li postojao takav pretjerani otpust carina, u skladu s Prilogom III. točkom II. osnovne uredbe Komisija je zatražila od kineske vlade dodatne informacije općenito o sustavu trgovanja radi prerade i konkretnije o postojanju i praktičnoj primjeni popratnih postupaka praćenja i provjere.
In accordance with Annex III of the basic Regulation, the Commission notified the GOC in a separate document of the individual transactions examined during the investigation, so that the GOC could conduct any additional enquiries it deemed necessary.
Prema primljenim informacijama kineska vlada doista je uspostavila zakonodavni okvir za praćenje sustava trgovanja radi prerade.
In its response to the Commission's letter, the GOC argued that the conditions provided in point II (3) of Annex III of the basic AS Regulation were not met, since the Chinese Government has a strict legislative framework in place to monitor the actual transactions on imports of natural rubber.
No Komisija je primijetila da bi neke značajke sustava mogle dovesti do prevelikih povrata:
The GOC further referred to the fact that the legislation in place foresees sanctions and legal liabilities in case of violations.
Sustav se uvelike oslanja na vlastite izjave društava.
Moreover, customs have sufficient human resources to implement the regime at local level and implement penalties.
U suprotnosti s opće prihvaćenom praksom unaprijed se oslobađa uvoznih carina.
Finally, if there are findings of smuggling and irregularities, the company will be downgraded in its credit rating.
Carinska tijela zadržavaju samo pravo na njihov kasniji povrat.