natgillin/translations-raw huggingface dataset:
However, given the total non-cooperation of the GOC as regards providing information on, or access to, state-owned banks, it is considered appropriate, in accordance with Article 28(6) if the basic Regulation, to use a credit rating of BB (non-investment grade-speculative), in view of the totality of the facts available.
Vendar se glede na popolno nesodelovanje kitajske vlade glede zagotavljanja informacij o državnih bankah ali dostopa do njih v skladu s členom 28(6) osnovne uredbe zdi primerno, da se ob upoštevanju vseh razpoložljivih dejstev uporabi bonitetna ocena BB (stopnja nevlaganja – špekulativno).
The benefit to the exporting producers has been calculated by taking into consideration the interest rate differential, expressed as a percentage, multiplied by the outstanding amount of the loan, i.e. the interest not paid during the IP.
Ugodnosti za proizvajalce izvoznike so bile izračunane z upoštevanjem razlike v obrestnih merah, izražene v odstotku, pomnožene z neporavnanim zneskom posojila, tj. obresti, ki niso bile poravnane med OP.
This amount was then allocated over the total turnover of the co-operating exporting producers.
Ta znesek je bil nato dodeljen za skupni promet sodelujočih proizvajalcev izvoznikov.
As explained in recital (73), one exporting producer refused to provide an important debt restructuring agreement.
Kot je razloženo v uvodni izjavi (73), en proizvajalec izvoznik ni želel zagotoviti pomembnega sporazuma o prestrukturiranju dolga.
As a consequence it was not possible to verify basic information reported in relation to the loans falling under this agreement, such as interest rate, maturity of the loan, repayment schedule etc. The exporting producer could also not prove that it repaid the principals of the loans falling under this agreement.
Zato ni bilo mogoče preveriti osnovnih informacij, navedenih v zvezi s posojili iz tega sporazuma, kot so obrestna mera, rok zapadlosti posojila, načrt odplačevanja itd. Proizvajalec izvoznik tudi ni mogel dokazati, da je odplačal glavnice posojil iz tega sporazuma.
Therefore in the calculation of benefit these loans were considered as a grant and were allocated over the IP in addition to the interest not paid during the IP as explained in recital (100) above.
Zato so bila pri izračunu ugodnosti ta posojila upoštevana kot dodelitev in so bila poleg obresti, ki niso bile plačane med OP, kot je razloženo v uvodni izjavi (100), dodeljena za OP.
The subsidy rate established with regard to this scheme during the IP amounts to 5,37 % for APP companies and 1,26 % for Chenming companies.
Stopnja subvencije za to shemo med OP znaša 5,37 % za podjetja APP in 1,26 % za podjetja Chenming.
INCOME TAX PROGRAMMES
PROGRAMI ZA DAVEK NA PRIHODEK
Preferential tax policies for companies that are recognised as high and new technology enterprises
Preferenčne davčne politike za visokotehnološke družbe in družbe z novo tehnologijo
This scheme allows a company that applies successfully for the Certificate of High and New Tech Enterprise to benefit from a reduced income tax rate of 15 %, compared to the normal rate of 25 %.
Ta shema podjetju, ki se uspešno prijavi za certifikat visokotehnološke družbe in družbe z novo tehnologijo, omogoča ugodnost nižje stopnje davka od dohodkov, ki znaša 15 %, v primerjavi z običajno stopnjo 25 %.
The scheme is provided as a preferential tax treatment by Article 28 of the Enterprise Income Tax Law of the PRC (n. 63 promulgated on 16 March 2007) along with Administrative Measures for the determination of High and New Tech Enterprises.
Po členu 28 zakona LRK o davku na dohodek podjetij (št. 63, objavljen 16. marca 2007) skupaj z upravnimi ukrepi za določanje visokotehnoloških družb in družb z novo tehnologijo je ta shema preferenčna davčna obravnava.
The Notice of the State Administration of Taxation on the Issues concerning Enterprise Income Tax Payment of High & New Technology Enterprises (Guo Shui Han [2008] No. 985) also relates to this scheme, providing further details on its implementation.
Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka na dohodek za visokotehnološke družbe in družbe z novo tehnologijo (Guo Shui Han [2008] št. 985) se prav tako nanaša na to shemo in zagotavlja nadaljnje podrobnosti o njenem izvajanju.
Article 10 of Administrative Measures for the determination of High and New Tech Enterprises lists the eligibility criteria for the companies to benefit from this scheme.
Člen 10 upravnih ukrepov za določanje visokotehnoloških družb in družb z novo tehnologijo navaja merila o upravičenosti za družbe, ki lahko koristijo ugodnosti te sheme.
If the company fulfils all the conditions set out in Article 10, it has to submit an application to the relevant authorities according to the procedure in Article 11 of the same Act.
Če podjetje izpolni vse pogoje iz člena 10, mora v skladu s postopkom iz člena 11 tega akta ustreznim organom predložiti prijavo.
Any company that intends to apply for this scheme has to proceed to an on-line application to the local Science and Technology Bureau that will make a preliminary examination.
Vsako podjetje, ki se namerava prijaviti za to shemo, mora poslati spletno prijavo uradu za znanost in tehnologijo, ki izvede predhodni pregled.
Subsequently, the local Science and Technology Bureau will make a recommendation to the provincial Science and Technology department.
Nato lokalni urad za znanost in tehnologijo provincialnemu oddelku za znanost in tehnologijo izda priporočilo.
Before taking any decision on the issuance of the certificate of High and New Tech Enterprise, the latter can also decide to carry out an investigation directly at the premises of the applicant.
Pred odločanjem o izdaji certifikata visokotehnološke družbe in družbe z novo tehnologijo se lahko slednji odloči, da izvede preiskavo neposredno v prostorih vložnika.
This subsidy scheme was used by the 3 cooperating exporting producers who obtained benefits during the IP.
To shemo subvencioniranja so uporabljali trije sodelujoči proizvajalci izvozniki, ki so v OP pridobili ugodnosti.
Although no administrative rules were provided by the GOC, the exporting producers provided the available legal texts.
Čeprav kitajska vlada ni predložila nobenih upravnih pravil, so proizvajalci izvozniki predložili razpoložljiva pravna besedila.
Even from these texts, however, it is difficult to discern the application procedure which remains vague and non-transparent.
Tudi iz teh besedil je težko razpoznati postopek prijave, ki ostaja nejasen in nepregleden.
Accordingly, 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 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.
The GOC was asked to provide information on the eligibility criteria for obtaining this subsidy and on the use of the subsidy, in order to determine to what extent access to the subsidy is limited to certain enterprises and whether it is specific according to Article 4 of the basic Regulation.
Komisija je od kitajske vlade zahtevala, da zagotovi informacije o merilih za upravičenost do pridobitve te subvencije in uporabi subvencije, da bi lahko ugotovila, v kolikšni meri je dostop do subvencije omejen na določena podjetja in ali je subvencija specifična v skladu s členom 4 osnovne uredbe.
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, 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 only to certain enterprises and industries classified as encouraged, such as those belonging to the coated paper industry.
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 določena podjetja in industrije, uvrščene med spodbujane, kot je npr. industrija premazanega papirja.
Indeed, in chapter 4 of the Enterprise Income Tax Law of the PRC (No. 63 promulgated on 16 March 2007) devoted to ‘Tax Incentive’, Article 25 provides that ‘the State grants enterprise income tax incentives to key industries and projects supported and encouraged by the State’.
Dejansko člen 25 iz poglavja 4 zakona LRK o davku na dohodek podjetij (št. 63, objavljen 16. marca 2007), ki je posvečeno „davčni spodbudi“, navaja, da „država dodeli spodbude za davek na dohodek družb ključnim industrijam in projektom, ki jih država podpira in spodbuja“.
According to the Commission's understanding, the State Council in its Decision 40 (Article 14) and in the Guiding Catalogue of the Industrial Restructuring offers the principles and the classification to consider an enterprise as encouraged.
V skladu z mnenjem Komisije državni svet v svojem sklepu št. 40 (člen 14) in v glavnem katalogu industrijskega prestrukturiranja določa načela in razvrstitev za obravnavanje družbe kot spodbujane.
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.
Indeed, although some administrative rules have been collected during the visit to the exporting producers, the lack of cooperation from the GOC authorities do not permit to assess the existence of such objective criteria.
Čeprav je bilo med obiskom pri proizvajalcih izvoznikih zbranih nekaj upravnih pravil, zaradi pomanjkanja sodelovanja organov kitajske vlade ni mogoče oceniti obstoja takih objektivnih meril.
Accordingly, this subsidy should be considered countervailable.
V skladu z navedenim bi se lahko za to subvencijo uvedli izravnalni ukrepi.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients which is found to exist during the IP.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna glede na ugodnosti za prejemnike, ki so bile ugotovljene med OP.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the deduction of what was paid with the reduced preferential tax rate.
Kot ugodnost za prejemnike se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka po odštetju zneska, plačanega z znižano preferenčno stopnjo davka.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (numerator) has been allocated over the total sales turnover of the cooperating 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.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) 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 1,22 % for the APP Group and 0,58 % for the Chenming Group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike znaša 1,22 % za skupino APP in 0,58 % za skupino Chenming.
Preferential tax policies for Research & Development (R&D)
Preferenčne davčne politike za raziskave in razvoj (R&R)
This scheme provides a benefit to all companies that are recognized as carrying out R&D projects.
Ta shema prinaša ugodnosti vsem podjetjem, za katera se šteje, da izvajajo projekte na področju raziskav in razvoja.
This qualification permits that the corporate income tax is decreased by 50 % of the actual expenses for approved projects.
Ta razvrstitev omogoča 50-odstotno znižanje davka od dobička pravnih oseb pri dejanskih izdatkih za odobrene projekte.
The scheme is provided as a preferential tax treatment by Article 30(1) of the Enterprise Income Tax Law of the PRC (n. 63 promulgated on 16 March 2007), Art. 95 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC, Decree n. 512 of the State Council of the PRC, promulgated in date on 6 December 2007 and the Guide to Key Fields (Notification n. 6, 2007).
Po členu 30(1) zakona LRK o davku na dohodek podjetij (št. 63, objavljen 16. marca 2007), členu 95 uredbe o izvajanju zakona LRK o davku na dohodek podjetij, odredbi št. 512 državnega sveta LRK, objavljeni 6. decembra 2007, in vodniku po ključnih področjih (obvestilo št. 6, 2007) je ta shema preferenčna davčna obravnava.
This scheme provides a benefit to companies that are recognized as carrying out R&D projects.
Ta shema prinaša ugodnosti podjetjem, za katera se šteje, da izvajajo projekte na področju raziskav in razvoja.
Only R&D projects of the companies of New and High Tech Sectors Receiving Primary Support from the State and projects listed in the Guide to Key Fields of High Tech Industrialization under the current Development Priority promulgated by the National Development and Reform Commission are eligible for the scheme.
Do te sheme so upravičeni samo projekti na področju raziskav in razvoja podjetij iz sektorjev z novo tehnologijo in visokotehnoloških sektorjev, ki prejemajo osnovno podporo države, in projekti, navedeni v vodniku po ključnih področjih visokotehnološke industrializacije v okviru sedanje razvojne prednostne pobude, ki ga je objavila Komisija za nacionalni razvoj in reforme.
Any company that intends to apply for this scheme needs to file detailed information about the R&D projects with the local Science and Technology Bureau.
Vsako podjetje, ki se namerava prijaviti za to shemo, mora pri uradu za znanost in tehnologijo vložiti podrobne informacije o projektih na področju raziskav in razvoja.
After examination, the tax bureau will issue the notice of approval.
Po pregledu davčni urad izda mnenje o odobritvi.
The amount subject to the corporate income tax is decreased by 50 % of actual expenses for approved projects.
Znesek, na katerega je treba plačati davek od dobička pravnih oseb, je znižan za 50 % dejanskih izdatkov za odobrene projekte.
This scheme was used by the cooperating exporting producers who obtained benefits during the IP.
To shemo so uporabljali sodelujoči proizvajalci izvozniki, ki so v OP pridobili ugodnosti.
Even from these texts, however, it is difficult to discern the application procedure - which remains vague and non-transparent.
Tudi iz teh besedil je težko razpoznati postopek prijave, ki ostaja nejasen in nepregleden.
The GOC was requested to provide information on the eligibility criteria for obtaining this subsidy and on the use of the subsidy, in order to determine to what extent access to the subsidy is limited to certain enterprises and whether it is specific according to Article 4 of the basic Regulation.
Komisija je od kitajske vlade zahtevala, da zagotovi informacije o merilih za upravičenost do pridobitve te subvencije in uporabi subvencije, da bi lahko ugotovila, v kolikšni meri je dostop do subvencije omejen na določena podjetja in ali je subvencija specifična v skladu s členom 4 osnovne uredbe.
That benefit is considered to be the amount of total tax payable according to the normal tax rate, after the subtraction of what was paid with the additional 50 % deduction of the actual expenses on R&D for the approved projects.
Kot ugodnost se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka, po odbitku zneska, plačanega z dodatnim 50-odstotnim odbitkom dejanskih stroškov za raziskave in razvoj za odobrene projekte.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producers amounts to 0,02 % for the APP Group and 0,05 % for the Chenming Group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike znaša 0,02 % za skupino APP in 0,05 % za skupino Chenming.
The scheme concerns resident enterprises in China which are shareholders in other resident enterprises in China.
Shema se nanaša na rezidenčna podjetja na Kitajskem, ki so delničarji v drugih rezidenčnih podjetjih na Kitajskem.
The former are entitled to a tax exemption on income from certain dividends paid by the latter.
Prva so upravičena do oprostitve davka na dohodek od določenih dividend, ki ga plačajo slednja.
This scheme is provided as a preferential tax treatment by Article 26 of the Enterprise Income Tax Law of the PRC and further explained in Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC, Decree n. 512 of the State Council of the PRC, promulgated in date on 6 December 2007.
Po členu 26 zakona LRK o davku na dohodek podjetij je ta shema preferenčna davčna obravnava, kot je nadalje razloženo v členu 83 uredbe o izvajanju zakona LRK o davku na dohodek podjetij, odredba št. 512 državnega sveta LRK, objavljena 6. decembra 2007.
This scheme provides a benefit to all resident companies which are shareholders in other resident enterprises in China.
Ta shema pomeni ugodnosti za vsa rezidenčna podjetja, ki so delničarji drugih rezidenčnih družb na Kitajskem.
The companies may make use of this scheme directly through their tax return.
Podjetja lahko to shemo uporabljajo neposredno prek davčne napovedi.
On the income tax statement of the cooperating exporting producers there is an amount exempted from income tax.
Na davčni napovedi dohodkov sodelujočih proizvajalcev izvoznikov je naveden znesek, oproščen davka na dohodek.
This amount is referred to as Dividends, bonuses and other equity investment income of eligible residents and enterprises in line with the conditions in Appendix 5 to the Income tax return (Annual Statement of Tax Preferences).
Ta znesek se imenuje dividende, bonusi in drugi dohodki od kapitalskih naložb upravičenih rezidentov in družb v skladu s pogoji Dodatka 5 k napovedi za davek na dohodek (letna napoved za odmero davčnih ugodnosti).
No income tax was paid by the relevant companies on these amounts.
Zadevna podjetja na te zneske niso plačala davka na dohodek.
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 resident enterprises in China receiving dividend income from other resident enterprises in China, as opposed to those enterprises which invest in foreign enterprises.
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 samo na rezidenčna podjetja na Kitajskem, ki prejemajo prihodek od dividend od drugih rezidenčnih podjetij na Kitajskem, v nasprotju s podjetji, ki vlagajo v tuje družbe.
In addition, since all the above tax schemes under Chapter 4 of the Enterprise Income Tax Law of the PRC are reserved exclusively to important industries and projects supported or encouraged by the State as stated in Article 25, also this scheme is specific because it is reserved only to certain enterprises and industries classified as encouraged, such as the coated paper industry.
Poleg tega, ker so vse navedene davčne sheme iz poglavja 4 zakona LRK o davku na dohodek podjetij namenjene izključno pomembnim industrijam in projektom, ki jih, kot je navedeno v členu 25, podpira ali spodbuja država, je ta shema specifična tudi zato, ker je omejena samo na določena podjetja in industrije, uvrščene med spodbujane, kot je npr. industrija premazanega papirja.
Indeed, according to the Commission's understanding, the State Council in its Decision No. 40 (Article 14) and in the Guiding Catalogue of the Industrial Restructuring offers the principles and the classification to consider an enterprise as encouraged.
Dejansko, v skladu z mnenjem Komisije, državni svet v svojem sklepu št. 40 (člen 14) in v glavnem katalogu industrijskega prestrukturiranja določa načela in razvrstitev za obravnavanje družbe kot spodbujane.
Furthermore, in that case there are no objective criteria to limit 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 v tem primeru ni objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za sklep, da je upravičenost samodejna v skladu s členom 4(2)(b) osnovne uredbe.
Indeed, although some administrative rules have been collected during the visit to the exporting producers, the lack of cooperation from the GOC authorities does not permit to assess the existence of such objective criteria.
Čeprav je bilo med obiskom pri proizvajalcih izvoznikih zbranih nekaj upravnih pravil, zaradi pomanjkanja sodelovanja organov kitajske vlade ni mogoče oceniti obstoja takih objektivnih meril.
That benefit is considered to be the amount of total tax payable with the inclusion of the dividend income coming from other resident enterprises in China, after the subtraction of what was actually paid with the dividend tax exemption.
Kot ugodnost se šteje, da je to znesek celotnega davka, ki se plača z vključitvijo prihodka od dividend od drugih rezidenčnih podjetij na Kitajskem, po odštetju zneska, ki je bil dejansko plačan z oprostitvijo davka na dividende.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (numerator) has been allocated over the total sales turnover of the co-operating exporting producers companies 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.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za skupni prihodek podjetij 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 1,34 % for the APP Group and 0,21 % for the Chenming Group.
Stopnja subvencije za to shemo med OP za sodelujoče proizvajalce izvoznike znaša 1,34 % za skupino APP in 0,21 % za skupino Chenming.
INDIRECT TAX AND IMPORT TARIFF PROGRAMMES
PROGRAMI ZA POSREDNE DAVKE IN UVOZNE TARIFE
This scheme provides benefits in the form of VAT exemption and duty free imports of capital goods to the FIEs or domestic companies which are able to obtain the Certificate of State-Encouraged projects issued by the Chinese authorities in line with relevant investment, tax and customs-related legislation.
Ta shema zagotavlja ugodnosti v obliki oprostitve DDV in dajatev prostega uvoza investicijskega blaga za družbe, v katere se vlaga tuji kapital, ali domača podjetja, ki lahko pridobijo certifikat projektov, ki jih spodbuja država, in ga kitajski organi izdajo v skladu z ustrezno zakonodajo na področju naložb, davkov in carine.