natgillin/translations-raw huggingface dataset:
This scheme is provided as preferential tax treatment by Article 30(1) of the Corporate Income Tax Law of the PRC (Order No 63 of the President of the People's Republic of China, effective from 1 January 2008), Article 95 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC (Decree No 512 of the State Council of the PRC) and the Guide to Key Fields (Notification n.6, 2007).
Po členu 30(1) zakona LRK o davku od dohodka pravnih oseb (Odredba predsednika Ljudske republike Kitajske št. 63, začetek veljavnosti 1. januarja 2008), členu 95 uredbe LRK o izvajanju zakona o davku od dohodka družb (Odredba državnega sveta LRK št. 512) in vodniku po ključnih področjih (Obvestilo št. 6 iz leta 2007) je ta shema ugodnejša davčna obravnava.
The GOC did not provide Decree No 512 and Notification No 6 in this proceeding.
Kitajska vlada Odredbe državnega sveta št. 512 in Obvestila št. 6 v tem postopku ni predložila.
As noted above the GOC did not provide any relevant information for this scheme in the replies to the questionnaire and deficiency letter.
Kot je bilo opozorjeno zgoraj, kitajska vlada v svojih odgovorih na vprašalnik in poziv k dopolnitvi o tej shemi ni predložila nobenih ustreznih informacij.
In the document submitted during the on spot verification GOC stated that only the "research and development fees incurred by Enterprises in the development of new technology, new products and new skills" may be computed in the taxable income for the purpose of deduction.
Kitajska vlada je v dokumentu, ki ga je predložila med preveritvenim obiskom na kraju samem, izjavila, da se smejo pri izračunu obdavčljivega dohodka za odbitek upoštevati samo „stroški raziskav in razvoja, ki so družbam nastali pri razvoju novih tehnologij, novih izdelkov in novih znanj“.
However, the GOC did not elaborate on the meaning of terms "new technology", "new product" and "new skills".
Vendar kitajska vlada ni natančneje razložila izrazov „nove tehnologije“, „nov izdelek“ in „novo znanje“.
The Commission also endeavoured to find the exact meaning of these terms during the verification of Zhejiang Huadong but the company was not able to provide any concrete explanation and replied that these are general terms only.
Tudi Komisija si je med preveritvijo družbe Zhejiang Huadong prizadevala ugotoviti točen pomen teh izrazov, toda družba kakršnega koli konkretnega pojasnila ni mogla predložiti in je odgovorila, da so ti izrazi zgolj splošni.
However, in the Coated Fine Paper investigation, it was established that 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 NDRC are eligible for this scheme [64].
Vendar je bilo v preiskavi v zvezi s premazanim finim papirjem ugotovljeno, da so do te sheme upravičeni samo projekti na področju raziskav in razvoja družb iz sektorjev z novo tehnologijo in visokotehnoloških sektorjev, ki prejemajo osnovno podporo države, ter projekti, navedeni v vodniku po ključnih področjih visokotehnološke industrializacije v okviru sedanje razvojne prednostne pobude, ki ga je objavila komisija NDRC [64].
Given the fact that no new relevant information was provided in this proceeding which would rebut this conclusion it is established that the scheme is not generally available, as only selected industries/companies/projects are eligible.
Ker v tem postopku niso bile predložene nobene nove ustrezne informacije, ki bi ta sklep ovrgle, je bilo ugotovljeno, da shema ni splošno razpoložljiva, saj so do nje upravičene samo izbrane industrije/družbe/projekti.
According to the GOC reply, companies which intend to apply for this tax concession shall file their Income Tax Return and "other relevant documents" with the taxation authority without specifying which these other relevant documents are.
V skladu z odgovorom kitajske vlade morajo družbe, ki nameravajo zaprositi za to davčno ugodnost, pri davčnem uradu vložiti svojo napoved za odmero davka od dohodkov in „druge ustrezne dokumente“, pri tem pa kitajska vlada teh drugih ustreznih dokumentov ni podrobno opredelila.
In the Coated Fine Paper investigation it was established that any company that intends to apply for the benefit from this scheme must file detailed information about the R&D projects with the local Science and Technology Bureau and that only after examination will the Tax Bureau issue the notice of approval.
V preiskavi v zvezi s premazanim finim papirjem je bilo ugotovljeno, da mora vsaka družba, ki namerava zaprositi za ugodnosti po tej shemi, pri lokalnem uradu za znanost in tehnologijo vložiti podrobne informacije o projektih na področju raziskav in razvoja ter da ji davčni urad šele po preiskavi izda obvestilo o odobritvi.
Following the approval the amount subject to corporate income tax is decreased by 50 % of actual expenses for approved projects [65].
Po odobritvi se znesek, na katerega je treba plačati davek od dohodka pravnih oseb, zniža za 50 % dejanskih izdatkov za odobrene projekte [65].
This scheme was used by one of the cooperating exporting producers, Zhejiang Huadong Light Steel Building Material Co. Ltd during the IP. Because of the lack of cooperation from the GOC and because of its late and incomplete reply concerning this scheme, it was not possible to determine the application and approval procedure which must be undertaken by the companies benefiting from this scheme.
To shemo je v OP koristil eden od sodelujočih proizvajalcev izvoznikov, družba Zhejiang Huadong Light Steel Building Material Co. Ltd. Zaradi pomanjkljivega sodelovanja kitajske vlade ter ker je bil njen odgovor o tej shemi pozen in nepopoln, ni bilo mogoče ugotoviti, kakšen je postopek za vlogo in odobritev, ki ga morajo upoštevati družbe, ki so deležne ugodnosti po tej shemi.
As noted above, the Commission had to partially rely on the facts established in the Coated Fine Paper investigation.
Kot je omenjeno zgoraj, se je Komisija morala delno opirati na dejstva, ki so bila ugotovljena v preiskavi v zvezi s premazanim finim papirjem.
This 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.
To shemo je treba obravnavati kot subvencijo v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe.
The GOC was requested to provide information on the eligibility criteria for obtaining benefits from this scheme 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 predloži informacije o merilih za upravičenost do koristi po tej shemi in o uporabi subvencije, da bi lahko ugotovila, v kolikšni meri je dostop do subvencije omejen na določene družbe in ali je subvencija specifična v skladu s členom 4 osnovne uredbe.
The GOC provided no such information in its reply to the questionnaire and to the deficiency letter.
Kitajska vlada v svojih odgovorih na vprašalnik in poziv k dopolnitvi ni predložila nobenih takih informacij.
In addition, the information submitted in this respect during the on-spot verification visit appears to be incomplete in view of the findings concerning same scheme found to be used by the companies in Coated Fine Paper investigation.
Poleg tega se zdi, da so informacije, ki so bile o tem predložene med preveritvenim obiskom na kraju samem, nepopolne glede na ugotovitve o isti shemi iz preiskave v zvezi s premazanim finim papirjem, v kateri je bilo ugotovljeno, da so jo družbe uporabljale.
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 in accordance with Article 28 of the basis Regulation.
Komisija je morala zato ob upoštevanju člena 4(5) osnovne uredbe, ki določa, da je treba vsako določitev specifičnosti „jasno utemeljiti“ na podlagi trdnih dokazov, svoje ugotovitve utemeljiti na podlagi razpoložljivih dejstev v skladu s členom 28 osnovne uredbe.
The best facts available included the findings of the Coated Fine Paper investigation.
Najboljša razpoložljiva dejstva so vključevala ugotovitve iz preiskave v zvezi s premazanim finim papirjem.
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 OCS 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 dodeljuje subvencije, omejila dostop do te sheme na samo nekatere družbe in industrije, uvrščene med spodbujane, kot je industrija jeklenih izdelkov, prevlečenih z organskimi premazi.
In addition, there do not seem to be 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 se zdi, da ni objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za sklep, da je upravičenost samodejna v skladu s členom 4(2)(b) osnovne uredbe.
It is noted that the lack of cooperation from the GOC authorities does not permit the Commission to assess the existence of such objective criteria.
Treba je omeniti, da pomanjkljivo sodelovanje organov kitajske vlade Komisiji ne omogoča, da bi ocenila obstoj takih objektivnih meril.
The benefit conferred on the recipients 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 za prejemnike 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.
One of the cooperating sampled exporting producers, namely the Huadong Group of companies, has benefited from this scheme.
Ugodnosti po tej shemi je prejel eden od sodelujočih proizvajalcev izvoznikov, tj. skupina družb Huadong.
The subsidy rate established for the Huadong Group is 0,19 %.
Stopnja subvencije, vzpostavljena za skupino družb Huadong, znaša 0,19 %.
The weighted average subsidy rate for the cooperating companies not included in the sample is 0,09 %.
Tehtana povprečna stopnja subvencije za sodelujoče družbe, ki niso zajete v vzorcu, je 0,09 %.
Given the low level of cooperation, the subsidy rate for all non-cooperating companies is set at the level of the highest subsidy rate established for this scheme for the sampled cooperating companies, i.e. 0,19 %.
Glede na nizko raven sodelovanja je stopnja subvencija za vse nesodelujoče družbe določena na ravni največje stopnje subvencioniranja za to shemo za vzorčene sodelujoče družbe, tj. 0,19 %.
Tax concessions for Central and Western Regions
Davčne ugodnosti za osrednjo in zahodno regijo
This scheme provides a benefit to companies located in the Central and Western Regions.
Ta shema prinaša ugodnosti družbam iz osrednjih in zahodnih regij.
The eligible companies are subject to preferential income tax rate of 15 % instead of normal income tax rate of 25 % applicable in China.
Družbe upravičenke so deležne ugodnejše davčne stopnje za davek od dohodka, ki znaša 15 %, namesto 25-odstotne stopnje za davek od dohodka, ki se običajno uporablja na Kitajskem.
The GOC was requested to provide information on this scheme in the questionnaire, in the deficiency letter and again during the on-spot verification visit.
Komisija je v vprašalniku, pozivu k dopolnitvi in znova med preveritvenim obiskom na kraju samem od kitajske vlade zahtevala, da predloži informacije o tej shemi.
This scheme is provided for as preferential tax treatment by the Notice on Favourable Tax Policies for Western Region Development (issued by the Ministry of Finance, General Tax Bureau and General Customs Office, effective from 1 January 2001) which was updated by the Notice on Further Implementation on Tax Policies of the Western Development Strategy (issued the Ministry of Finance, General Tax Bureau and General Customs Office, effective from 1 January 2011 onwards) which extends the period of validity of this programme until 31 December 2020.
V skladu z Obvestilom o ugodnejših davčnih politikah za razvoj zahodnih regij (ki so ga izdali ministrstvo za finance, splošni davčni urad in splošni carinski urad, začetek veljavnosti 1. januarja 2001), kakor je bilo posodobljeno z Obvestilom o nadaljnjem izvajanju davčnih politik iz strategije razvoja zahoda (ki so ga izdali ministrstvo za finance, splošni davčni urad in splošni carinski urad, začetek veljavnosti 1. januar 2011 in naprej), s katerim je bila veljavnost tega programa podaljšana do 31. decembra 2020, je ta shema shema ugodnejše davčne obravnave.
It is noted that the GOC did not provide answers to any of the questions concerning this scheme in its response to the questionnaire, deficiency letter or during the on-spot verification visit.
Treba je omeniti, da kitajska vlada v svojem izpolnjenem vprašalniku, odgovoru na poziv k dopolnitvi ali med preveritvenim obiskom na kraju samem ni predložila odgovorov na nobeno vprašanje v zvezi s to shemo.
However, according to the Notice on Favourable Tax Policies for Western Region Development this preferential tax treatment is available for the encouraged type of enterprises in the Western Region (encouraged refers to those enterprises with major business accounting for 70 % or more of total income as described in the Catalogue of industry, product & technologies encouraged by the State).
Vendar je ta ugodnejša davčna obravnava v skladu z obvestilom o ugodnejših davčnih politikah za razvoj zahodnih regij na voljo za spodbujane vrste družbe v zahodni regiji (izraz spodbujane se nanaša na tiste družbe, katerih glavna dejavnost predstavlja 70 % ali več skupnega dohodka, kot je opisano na kataloškem seznamu industrije, izdelkov in tehnologij, ki jih spodbuja država).
During the on-spot verification of Chongqing Wanda, the company confirmed that the reason for the preferential tax rate is that they belong to the encouraged category of industries in the Western and Central region.
Med preveritvenim obiskom družbe Chongqing Wanda na kraju samem je ta potrdila, da je ugodnejše davčne stopnje deležna zato, ker je uvrščena v kategorijo spodbujanih industrij v zahodni in osrednji regiji.
Neither the GOC, nor the Chongqing Wanda Steel Strip Co., Ltd provided information on the operation and administration of this programme.
Kitajska vlada in družba Chongqing Wanda Steel Strip Co., Ltd, informacij o delovanju in upravljanju tega programa nista predložili.
According to the Circular of the State Council Concerning Several Policies on Carrying out the Development of China's Vast Western Regions, an approval of people's governments of the provincial level is necessary for the reduction of the normal tax rate of 25 % to the preferential rate of 15 %.
V skladu z okrožnico državnega sveta v zvezi s številnimi politikami za izvajanje razvoja obsežnih zahodnih regij Kitajske je za znižanje običajne 25-odstotne davčne stopnje na ugodnejšo 15-odstotno stopnjo treba pridobiti odobritev ljudskih vlad na provincialni ravni.
On the company's annual income tax declaration form the deducted (exempted) income tax amount is listed under item 28 – deducted tax.
Znesek odbitka (oprostitve) davka na dohodek je na obrazcu letne napovedi davka na dohodek družbe naveden pod postavko 28 – odbitek davka.
This scheme was used by one of the cooperating exporting producers, Chongqing Wanda Steel Strip Co., Ltd during the IP. Because of the non-cooperation from the GOC it is difficult to discern the application and approval procedure which must be undertaken by the companies benefiting from this scheme.
To shemo je v OP koristil eden od sodelujočih proizvajalcev izvoznikov, družba Chongqing Wanda Steel Strip Co., Ltd. Zaradi nesodelovanja kitajske vlade je težko ugotoviti, kakšen je postopek za vlogo in odobritev, ki ga morajo upoštevati družbe, deležne ugodnosti po tej shemi.
The Commission had to draw its own conclusions from submitted documents which form the legal basis for this scheme without being able to seek the explanations from the GOC.
Komisija je morala svoje sklepe utemeljiti na predloženih dokumentih, ki so pravna podlaga za to shemo, in od kitajske vlade pojasnil ni mogla pridobiti.
The GOC was requested to provide information on the eligibility criteria for obtaining benefits from this scheme 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 predloži informacije o merilih za upravičenost do koristi po tej shemi in o uporabi subvencije, da bi lahko ugotovila, v kolikšni meri je dostop do subvencije omejen na določene družbe in ali je subvencija specifična v skladu s členom 4 osnovne uredbe.
This subsidy scheme is specific within the meaning of Article 4(2)(a) and 4(3) 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 OCS industry, and in addition located in certain regions of China.
Ta subvencijska shema je specifična v smislu člena 4(2)(a) in (3) osnovne uredbe, saj je sama zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejila dostop do te sheme na samo nekatere družbe in industrije, uvrščene med spodbujane, kot je industrija jeklenih izdelkov, prevlečenih z organskimi premazi, in dodatno še iz nekaterih regij Kitajske.
In addition, there do not seem to be objective criteria to limit eligibility and no conclusive evidence to found to determine that the eligibility is automatic in accordance with Article 4(2)(b) of the basic Regulation.
Poleg tega se zdi, da ni objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za utemeljitev sklepa, da je upravičenost samodejna v skladu s členom 4(2)(b) osnovne uredbe.
The benefit conferred on the recipients is considered to be the amount of tax payable according to the normal income tax rate, after the deduction of the amount of tax paid according to the preferential income tax rate.
Kot ugodnost za prejemnike se šteje znesek davka, ki se plača glede na običajno stopnjo davka od dohodka po odštetju zneska davka, plačanega v skladu z ugodnejšo stopnjo davka od dohodka.
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 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 for the Panhua Group is 0,03 %.
Stopnja subvencije, določena za skupino Panhua, znaša 0,03 %.
The weighted average subsidy rate for the cooperating companies not included in the sample is 0,02 %.
Tehtana povprečna stopnja subvencije za sodelujoče družbe, ki niso zajete v vzorcu, je 0,02 %.
Given the low level of cooperation, the subsidy rate for all non-cooperating companies is set at the level of the highest subsidy rate established for this scheme for an entity related to one of the sampled cooperating companies, i.e. 0,04 %.
Glede na nizko raven sodelovanja je stopnja subvencije za vse nesodelujoče družbe določena na ravni največje stopnje subvencioniranja za to shemo za subjekt, povezan z eno od vzorčenih sodelujočih družb, tj. 0,04 %.
OTHER INCOME TAX PROGRAMMES FOR WHICH THE GOC PROVIDED INSUFFICIENT OR NO REPLIES
DRUGI PROGRAMI V ZVEZI Z DAVKOM OD DOHODKA, O KATERIH KITAJSKA VLADA NI PREDLOŽILA ODGOVOROV ALI PA SO BILI TI NEPOPOLNI
A number of alleged subsidy programmes were detailed in the complaint in relation to exporting producers not selected in the sample and/or not cooperating with the investigation.
V pritožbi so bili podrobno predstavljeni številni programi domnevnega subvencioniranja v zvezi s proizvajalci izvozniki, ki niso bili zajeti v vzorcu in/ali v preiskavi niso sodelovali.
For all the other programmes, the GOC failed to submit any information or evidence.
Kitajska vlada o vseh drugih programih ni predložila nobenih informacij ali dokazov.
The significant level of non-cooperation in this proceeding hindered the possibility for the Commission to acquire information and evidence on these programmes included in the complaint by the exporting producers.
Znatno nesodelovanje v tem postopku je oviralo možnost Komisije, da bi pridobila informacije in dokaze o teh programih, ki so jih v pritožbo vključili proizvajalci izvozniki.
The Commission verified that the sampled exporting producers were not eligible or did not make use of these programmes (mainly due to the fact that they were privately owned, or their being outside the area of application of the programme, or their relatively limited size).
Komisija je potrdila, da vzorčeni proizvajalci izvozniki do teh programov niso bili upravičeni ali jih niso uporabljali (pretežno zato, ker so to proizvajalci v zasebni lasti ali zunaj področja uporabe programa ali pa zaradi svoje sorazmerno omejene velikosti).
Therefore the Commission had to determine the existence of this programme and establish the residual duty with regard to all the other programmes for which the GOC did not submit information and that were not available for or used by the sampled exporting producers on the basis of the evidence available on file in accordance with the provisions of Article 28(1) of the basic Regulation.
Zato je Komisija v skladu z določbami člena 28(1) osnovne uredbe morala ugotoviti obstoj tega programa in določiti preostalo dajatev v zvezi z vsemi drugimi programi, za katere kitajska vlada informacij ni predložila in ki vzorčenim proizvajalcem izvoznikom niso bili na voljo ali jih niso uporabljali, na podlagi razpoložljivih dokazov v spisu.
This programme allows a company to claim tax credits on the purchase of domestic equipment if a project is consistent with the industrial policies of the GOC.
Ta program družbi omogoča, da uveljavi davčne dobropise na nakup na domačem trgu proizvedene opreme, če je projekt skladen z industrijskimi politikami kitajske vlade.
A tax credit up to 40 % of the purchase price of domestic equipment may apply to the incremental increase in tax liability from the previous year.
Od davčne obveznosti iz preteklega leta, ki se je povečala zaradi nakupa na domačem trgu proizvedene opreme, se lahko odbije davčni dobropis v višini 40 % nakupne cene te opreme.