natgillin/translations-raw huggingface dataset:
The scheme is 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.
Shema temelji na sklopu pravnih določb, tj. okrožnici državnega sveta o prilagoditvi davčnih politik glede uvožene opreme št. 37/1997, objavi ministrstva za finance, splošne carinske uprave in državne davčne uprave [2008] št. 43, obvestilu agencije NDRC o pomembnih vprašanjih glede obravnavanja pisnega potrdila o domačih projektih ali projektih, financiranih s tujim kapitalom, katerih razvoj spodbuja država, št. 3162006 z dne 22. februarja 2006 in katalogu o uvoženih izdelkih, ki niso izvzeti iz plačila dajatve, za družbe, ki se financirajo s tujim kapitalom, ali domače družbe – 2008.
Eligibility is limited to applicants, either FIEs or domestic enterprises, which are able to obtain the Certificate of State-Encouraged projects.
Upravičenost je omejena na vložnike, bodisi družbe, ki se financirajo s tujim kapitalom, ali domače družbe, ki lahko pridobijo certifikat za projekte, ki jih spodbuja država.
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. the foreign investment projects complying ‘with those of the encouraged category in the Catalogue of industries for Guiding Foreign Investment and the Catalogue of Priority Industries for Foreign Investment in Central-Western Region with technology transfer, the tariff and the VAT shall be exempted on the self-use equipment imported within the total investment and the technology, parts and components, and spare parts imported along with the equipment according to the contract; excluded are those commodities that are listed in the Catalogue of Import Commodities under Foreign Investment Projects not exempted from tax’.
V skladu z obvestilom agencije NDRC o pomembnih vprašanjih glede obravnavanja pisnega potrdila o domačih projektih ali projektih s tujim kapitalom, katerih razvoj spodbuja država, št. 3162006 z dne 22. februarja 2006, člen I.1, so projekti tujih naložb, ki so skladni „s tistimi iz kategorije spodbujanih v katalogu industrij za usmerjanje tujih naložb in katalogu prednostnih industrij za tuje naložbe v srednji in zahodni regiji s prenosom tehnologije, upravičeni do tarifne oprostitve in oprostitve DDV za opremo za lastno uporabo, ki je bila uvožena v okviru skupne naložbe ter za tehnologijo, dele in komponente ter rezervne dele, ki so bili skupaj z opremo uvoženi v skladu s pogodbo; izvzeto je tisto blago, ki je v katalogu uvoznega blaga navedeno pod projekti tujih naložb, ki niso oproščeni plačila davka“.
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.
Pisno potrdilo o projektih za projekte tujih naložb v kategoriji spodbujanja s skupno naložbo 30 milijonov USD ali več izda agencija NDRC.
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.
Pisno potrdilo o projektu za projekte tujih naložb v kategoriji spodbujanja s skupno naložbo manj kot 30 milijonov USD izdajo komisije ali gospodarske občine na ravni provinc.
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.
Za upravičenost do oprostitve plačila carine in DDV na uvoženo opremo podjetja po prejemu pisnega potrdila o projektu v kategoriji spodbujanja lokalnim carinskim organom predložijo certifikate in drugo dokumentacijo za vlogo.
All co-operating exporting producers benefited from this scheme.
Vsi sodelujoči proizvajalci izvozniki so koristili ugodnosti te sheme.
This subsidy scheme is 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).
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je sama zakonodaja, v skladu s katero deluje organ, ki podeljuje subvencije, omejila dostop do te sheme na podjetja, ki vlagajo v okviru posebnih poslovnih kategorij, izrecno opredeljenih z zakonom (tj. katalog za usmerjanje industrij za tuje naložbe in katalog ključnih industrij, izdelkov in tehnologij, pri katerih država trenutno spodbuja razvoj).
That benefit is calculated by taking into consideration the VAT and duties exempted on imported equipment.
Ugodnost se izračuna z upoštevanjem oprostitve DDV in dajatev za uvoženo opremo.
In accordance with Article 7(3) of the basic Regulation this subsidy amount (numerator) has been allocated to the IP using a useful life corresponding to the average depreciation period of the industry concerned (i.e. 15 years).
V skladu s členom 7(3) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za OP z uporabo življenjske dobe, ki ustreza povprečni amortizacijski dobi zadevne industrije (tj. 15 let).
The resulting amount was then allocated over the total sales turnover of the co-operating exporting producers during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Dobljeni znesek je bil nato dodeljen za skupni prihodek sodelujočih proizvajalcev izvoznikov od prodaje v OP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 1,17 % for the APP Group and 0,61 % for the Chenming Group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike znaša 1,17 % za skupino APP in 0,61 % za skupino Chenming.
This scheme provides benefits in the form of VAT rebates paid for purchase of domestically produced equipment by FIEs.
Ta shema zagotavlja ugodnosti v obliki znižanja DDV za nakup doma proizvedene opreme za družbe, v katere se vlaga tuji kapital.
The scheme is based on the Circular of State Administration of taxation on the release of the provisional measures for the Administration of tax refunds for purchases of Domestically-Manufactured Equipment by Foreign Invested Enterprises No. 171, 1999, 20.9.1999 and terminated by the Circular on Terminating Tax Refund Policies on Purchase of Domestically-Manufactured Equipment by FIEs [Caishui 2008, No. 176].
Ta shema temelji na okrožnici državne davčne uprave o objavi začasnih ukrepov za povračilo odmerjenega davka za nakupe doma proizvedene opreme za družbe, v katere se vlaga tuji kapital, št. 171, 1999, 20/09/1999, ki je bila razveljavljena z okrožnico o razveljavitvi politik povračil davka ob nakupu doma proizvedene opreme za družbe, v katere se vlaga tuji kapital [Caishui 2008, št. 176].
The latter provides for a transitional period after the termination of the programme as of 1 January 2009.
Slednja zagotavlja prehodno obdobje po končanju programa dne 1. januarja 2009.
Eligibility is limited to FIEs that purchase domestically-manufactured equipment.
Upravičenost je omejena na družbe, v katere se vlaga tuji kapital, ki kupujejo doma proizvedeno opremo.
The programme is aimed to refund VAT paid for purchase of domestically produced equipment by FIE if the equipment does not fall into the Non-Exemptible Catalogue and if the value of the equipment does not exceed the total investment limit on an FIE according to the ‘trial Administrative measures on Purchase of Domestically Produced Equipment’.
Cilj programa je vračilo DDV, plačanega za nakup doma proizvedene opreme, za družbe, v katere se vlaga tuji kapital, če oprema ne sodi v katalog opreme, ki ni izvzeta iz plačila, in če vrednost opreme ne preseže skupne omejitve naložb družbe, v katero se vlaga tuji kapital, v skladu s „poskusnimi upravnimi ukrepi za nakup doma proizvedene opreme“.
The Commission, mindful of the requirement of Article 4(5) of the basic Regulation that any determination of specificity shall be ‘clearly substantiated’ on the basis of positive evidence, therefore had to base its findings on the facts available, as stated under Section 4.1 above, in accordance with Article 28 of the basic Regulation.
Komisija je morala zato ob upoštevanju člena 4(5) osnovne uredbe, ki navaja, da je treba vsako določitev specifičnosti „jasno utemeljiti“ na podlagi trdnih dokazov, svoje ugotovitve utemeljiti na podlagi razpoložljivih dejstev, kot je navedeno v oddelku 4.1, v skladu s členom 28 osnovne uredbe.
This subsidy scheme is specific within the meaning of 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 to a certain type of enterprises (i.e. FIE’s).
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je sama zakonodaja, v skladu s katero deluje organ, ki podeljuje subvencije, omejila dostop do te sheme na določeno vrsto podjetij (tj. družbe, v katera se vlaga tuji kapital).
In addition, there are no objective criteria to determine eligibility and no conclusive evidence to conclude that the eligibility is automatic in accordance with Article 4(2) (b) of the basic Regulation.
Poleg tega ni objektivnih meril za določanje upravičenosti in prepričljivih dokazov za sklep, da je upravičenost samodejna v skladu s členom 4(2)(b) osnovne uredbe.
Furthermore, the scheme is 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.
Poleg tega je shema specifična v smislu člena 4(4)(b) osnovne uredbe, saj je subvencija pogojena z uporabo domačega blaga pred uvoženim.
Consequently, this subsidy should be considered countervailable.
Zato bi se lahko za to subvencijo uvedli izravnalni ukrepi.
The benefit conferred on the recipients is calculated by taking into consideration the VAT reimbursed on the purchase of domestically produced equipment.
Ugodnost za prejemnika se izračuna z upoštevanjem zneska DDV, povrnjenega za nakup doma proizvedene opreme.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 0,03 %.for the APP Group and 0,05 % for the Chenming Group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike znaša 0,03 % za skupino APP in 0,05 % za skupino Chenming.
City maintenance and Construction Taxes and education surcharges for FIEs
Mestne pristojbine za vzdrževanje in gradnjo ter dodatne dajatve za izobraževanje za družbe, v katere se vlaga tuji kapital („FIE“)
This scheme provides an exemption to FIEs from paying the local city maintenance and construction tax and education surcharge.
Ta shema zagotavlja oprostitev plačila lokalnih mestnih pristojbin za vzdrževanje in gradnjo ter dodatnih dajatev za izobraževanje za družbe, v katere se vlaga tuji kapital.
The scheme is based on the Interim Rules on City Maintenance Tax of the People's Republic of China (Guo Fa published 8 February 1985, No 19) and the Regulations of the Ministry of Finance on Several Specific Issues concerning the implementation of Interim Rules on City Maintenance Tax of the People's Republic of China (Cai Shui Zi, published 22 March 1985, No 69).
Ta shema temelji na začasnih pravilih Ljudske republike Kitajske o mestnih pristojbinah za vzdrževanje (Guo Fa, objavljeno 8. februarja 1985, št. 19) in predpisih ministrstva za finance o več posebnih vprašanjih glede izvajanja začasnih pravil Ljudske republike Kitajske o mestnih pristojbinah za vzdrževanje (Cai Shui Zi, objavljeno 22. marca 1985, št. 69).
Eligibility is limited to the FIEs.
Upravičenost je omejena na družbe, v katere se vlaga tuji kapital.
According to the Interim Rules on City Maintenance Tax of the People's Republic of China the tax basis of the city maintenance and construction tax ‘is the amount of product tax, VAT and business actually paid by the taxpayers, and it shall be paid at the same time respectively as the product tax, VAT and business tax’.
V skladu z začasnimi pravili Ljudske republike Kitajske o mestnih pristojbinah za vzdrževanje je davčna osnova za mestne pristojbine za vzdrževanje in gradnjo „znesek davka na izdelek, DDV in dohodkov iz dejavnosti, ki ga dejansko plačajo davkoplačevalci, in mora biti poravnan sočasno kot davek na izdelek, DDV oziroma davek od dohodkov iz dejavnosti“.
As explained under recitals (347) and (348), tax obligations with respect to this scheme are applicable from 1 December 2010 to all companies operating in China.
Kot je razloženo v uvodnih izjavah (347) in (348), veljajo obveznosti plačila davka v zvezi s to shemo od 1. decembra 2010 za vsa podjetja, ki poslujejo na Kitajskem.
Accordingly and on the basis of information up to 30 November 2010, the scheme 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.
V skladu z navedenim in na podlagi informacij do 30. novembra 2010 je treba shemo v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe obravnavati kot subvencijo v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti.
This subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, excludes certain type of enterprises (i.e. FIE’s) from the payment of the city maintenance and construction tax.
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je sama zakonodaja, v skladu s katero deluje organ, ki podeljuje subvencije, določene vrste podjetij (tj. družbe, v katere se vlaga tuji kapital), izključuje iz plačila mestnih pristojbin za vzdrževanje in gradnjo.
Nevertheless, in view of the information provided by the GOC and the relevant cooperating exporting producers it is concluded that the parties were in a position to demonstrate that this scheme no longer confers any benefit on the exporters involved.
Vendar se glede na informacije, ki so jih predložili kitajska vlada in ustrezni sodelujoči proizvajalci izvozniki, sklene, da so strani lahko dokazale, da ta shema zadevnim izvoznikom ne prinaša več nobenih ugodnosti.
Thus the conditions lay down in Article 15 of the basic Regulation are fulfilled.
Pogoji iz člena 15 osnovne uredbe so tako izpolnjeni.
It was therefore concluded that this scheme should not be countervailed.
Zato je bilo sklenjeno, da se za to shemo izravnalni ukrepi ne uvedejo.
GRANT PROGRAMMES
PROGRAMI SUBVENCIONIRANJA
From the various grant programmes mentioned in the complaint two were found to be used by co-operating exporting producers, i.e the Famous brands award and Special funds for encouraging foreign economic and trade development and for drawing significant foreign investment project in Shandong province.
Glede različnih programov subvencioniranja, navedenih v pritožbi, je bilo za dva ugotovljeno, da so ju uporabljali sodelujoči proizvajalci izvozniki, tj. subvencijo za znane znamke in posebne sklade za spodbujanje gospodarskega in trgovinskega razvoja tujih podjetij ter za izdelavo pomembnega projekta tujih naložb v provinci Shandong.
The remaining programmes found to be used were reported by the co-operating exporting producers.
O preostalih programih, za katere je bilo ugotovljeno, da so se uporabljali, so poročali sodelujoči proizvajalci izvozniki.
The GOC was made aware of the existence of these programmes and was requested to provide necessary information on them.
Kitajska vlada je bila seznanjena z obstojem teh programov in zahtevano je bilo, da o njih predloži potrebne informacije.
The GOC submitted that any programme which was not included in the complaint cannot be investigated, as this is contrary to the WTO rules.
Kitajska vlada je navedla, da se programov, ki niso navedeni v pritožbi, ne sme preiskovati, saj je to v nasprotju s pravili STO.
It was thus argued by the GOC that the Commission request has to be considered inconsistent with the rules of evidence and consultation under the SCM Agreement.
Zato je kitajska vlada trdila, da je treba zahtevo Komisije šteti za neskladno s pravili o dokaznem bremenu in posvetovanju iz Sporazuma o subvencijah in izravnalnih ukrepih STO.
It was also submitted by the GOC that the information provided by the Commission with respect to these schemes was general and that, even assuming that these programs can be investigated, the Commission should send a new, sufficiently substantiated request to the GOC, requesting it to provide details on the newly-alleged subsidies that would be relevant to the investigation.
Kitajska vlada je tudi navedla, da so informacije, ki jih je Komisija predložila v zvezi s temi shemami, splošne in da mora, tudi če bi se te programe lahko preiskovalo, Komisija kitajski vladi poslati novo, zadovoljivo obrazloženo zahtevo glede podrobnosti o novih domnevnih subvencijah, ki so pomembne za preiskavo.
In this respect it is noted that it is standard EU practice to inform the authorities of the investigating country of the existence of any alleged subsidy scheme used by the cooperating exporting producers, other than the ones mentioned in the complaint, and request information and clarification thereon.
S tem v zvezi je treba omeniti, da je obveščanje organov preiskovalne države o obstoju domnevne subvencijske sheme, ki jo koristijo sodelujoči proizvajalci izvozniki in ni navedena v pritožbi, ter zahteva po informacijah in pojasnilu v zvezi s shemo standardna praksa EU.
The practice followed is in line with the relevant WTO rules.
Uporabljena praksa je v skladu z ustreznimi pravili STO.
The Commission informed the GOC on the existence of such schemes at the time that these schemes were made known and provided the GOC with the information it has received from the Chinese co-operating exporting producers.
Komisija je kitajsko vlado obvestila o obstoju teh shem, ko je bila o njih seznanjena, in je kitajski vladi predložila informacije, ki jih je prejela od sodelujočih kitajskih proizvajalcev izvoznikov.
The Commission provided the GOC with the opportunity for consultations with respect to the relevant schemes and consultations were subsequently held.
Komisija je kitajski vladi zagotovila priložnost za posvetovanja v zvezi z zadevnimi shemami, ki so se nato tudi izvedla.
Consequently, the provisions of Articles 12.1, 13.1 and 13.2 of the SCM Agreement as well as of Article 11(10) of the basic Regulation were fully honoured.
Zato so bile določbe členov 12.1, 13.1 in 13.2 Sporazuma o subvencijah in izravnalnih ukrepih STO in člena 11(10) osnovne uredbe v celoti spoštovane.
The findings presented hereunder take into consideration the information submitted by the GOC with respect to the relevant programmes.
Ugotovitve, predstavljene v nadaljevanju, upoštevajo informacije, ki jih je kitajska vlada predložila v zvezi z zadevnimi programi.
Programmes mentioned in the complaint
Programi, navedeni v pritožbi
This scheme is implemented with the Notice of Shandong Province concerning the special award Fund Budget in 2008 for the Development of Self Exporting Brand [Lucaiqizhi (2008) No. 75].
Ta shema se izvaja z obvestilom province Shandong v zvezi s posebno dodelitvijo sredstev iz proračuna sklada v letu 2008 za razvoj lastne izvozne znamke [Lucaiqizhi (2008) št. 75].
This scheme provides grants to companies in order to boost exporting brands and increase the market share of famous brands.
Ta shema podjetjem dodeljuje subvencije za spodbuditev izvoznih znamk in povečanje tržnega deleža znanih znamk.
Only the exporting famous brand enterprises established in the Shandong Province are eligible to get the award.
Do dodelitve so upravičene samo družbe, ki izvažajo znane znamke in imajo sedež v provinci Shandong.
No legal or administrative acts were submitted to substantiate the eligibility criteria.
Za utemeljitev meril za upravičenost niso bili predloženi nobeni pravni ali upravni akti.
The scheme aims to award the enterprises which have been recognized as the exporting famous brand enterprises of Shandong Province, so as to improve their development and competitiveness.
Shema je namenjena nagrajevanju družb, priznanih kot družbe province Shandong, ki izvažajo znane znamke, za izboljšanje njihovega razvoja in konkurenčnosti.
The enterprise does not need to apply for this programme, so there is no approval document.
Ker se družbi za ta program ni treba prijaviti, ni dokumenta o odobritvi.
One co-operating exporting producer benefited from this scheme.
Ugodnosti te sheme je koristil en sodelujoči proizvajalec izvoznik.
Accordingly, the scheme 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 direct transfer of funds which confers a benefit upon the recipient companies.
V skladu z navedenim je treba shemo v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe obravnavati kot subvencijo v obliki neposrednega prenosa sredstev, ki družbam prejemnicam prinaša ugodnosti.
This subsidy scheme is specific within the meaning of the Article 4(2)(a) of the basic Regulation as access to it is limited to certain enterprises i.e. exporting famous brand enterprises.
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je dostop do nje omejen na določene družbe, tj. družbe, ki izvažajo znane znamke.
In the light of the lack of any legal or administrative information on the eligibility criteria, there is nothing to suggest that eligibility for the subsidy is based on objective criteria and conditions under Article 4(2)(b) of the basic Regulation.
Glede na pomanjkanje pravnih in upravnih informacij o merilih za upravičenost ni ničesar, kar bi kazalo na to, da upravičenost do subvencije temelji na objektivnih merilih in pogojih iz člena 4(2)(b) osnovne uredbe.
This amount (numerator) has been allocated over the total sales turnover of the co-operating exporting producer during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta znesek (števec) je bil dodeljen za skupni prihodek sodelujočega proizvajalca izvoznika od prodaje v OP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers is negligible (less than 0,01 %) for the Chenming group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike je zanemarljiva (manj kot 0,01 %) za skupino Chenming.