natgillin/translations-raw huggingface dataset:
Furthermore, the Commission notes that as this programme provides for subsidies linked to purchase of fixed assets that may be amortised over several years and the GOC has failed to provide any details on the phasing-out of benefits under the programme or on the outstanding benefits still not fully amortised, the Commission has decided to base its findings on this programme on the information available on record (in this case the complaint and relevant US findings) in accordance with Article 28 of the basic Regulation.
Poleg tega Komisija opozarja, da ker ta program zagotavlja subvencije, vezane na nakup osnovnih sredstev, ki se lahko amortizirajo v obdobju nekaj let, in ker kitajska vlada ni predložila nobenih podrobnosti o postopnem odpravljanju ugodnosti na podlagi tega programa ali o neporavnanih ugodnostih, ki še niso v celoti amortizirane, je sklenila svoje ugotovitve o tem programu utemeljiti na razpoložljivih evidentiranih informacijah (v tem primeru iz pritožbe in ustreznih ugotovitev organov ZDA) v skladu s členom 28 osnovne uredbe.
This programme provides a subsidy in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Ta program zagotavlja subvencijo v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe.
The benefit under Article 3(2) of the basic Regulation amounts to the tax savings generated for eligible companies by the deduction of accelerated depreciation and amortisation expenses linked to the purchase of fixed assets.
Ugodnost na podlagi člena 3(2) osnovne uredbe je enaka znesku davčnih prihrankov, ki so jih družbe upravičenke ustvarile prek odbitka za pospešeno amortizacije in izdatkov za amortizacijo, vezanih na nakup osnovnih sredstev.
This subsidy is specific within the meaning of Article 4(3) of the basic Regulation since it is limited to enterprises located in a designated geographical area, i.e. the Northeast Region.
Ta subvencija je specifična v smislu člena 4(3) osnovne uredbe, saj je omejena na družbe z določenega geografskega območja, tj. severovzhodne regije.
The benefit conferred on the recipients is considered to be the difference between the amount of tax that would have been paid during the IP under the normal depreciation schedule for the assets concerned and the amount actually paid under accelerated depreciation.
Kot ugodnost za prejemnike se šteje razlika med zneskom davka, ki bi ga bilo treba plačati v OP za zadevna sredstva na podlagi načrta običajne amortizacije, in zneskom, kot je bil dejansko plačan na podlagi pospešene amortizacije.
Since this programme has not been examined in an anti-subsidy proceeding by the Union institutions yet, and in the absence of precise quantification elsewhere, the most appropriate source of information for the assessment of the benefit to the exporting producers has been a comparable decision (based on similarity in the nature of the programme [69]) by the US authorities.
Ker institucije Unije tega programa v protisubvencijskem postopku še niso preiskale in ob odsotnosti točne opredelitve kjer koli drugje, je bil najustreznejši vir za informacije, da bi se ocenile ugodnosti za proizvajalce izvoznike, primerljiv sklep (na podlagi sorodnosti značaja programa [69]) organov ZDA.
As noted in recital (252) above, when basing subsidy amounts on findings in other investigations, account is taken throughout this regulation of, inter alia, whether there have been any significant changes in the scheme in question and whether the subsidy amount may have diminished over time.
V uvodni izjavi (252) je navedeno, da kadar zneski subvencij temeljijo na ugotovitvah iz drugih preiskav, ta uredba med drugim vedno upošteva, ali je bila zadevna shema kakor koli znatno spremenjena in ali se je znesek subvencije sčasoma zmanjšal.
The subsidy rate thus established with regard to this scheme during the IP for all non-cooperating companies is set at 0,08 % which is the rate for the 'Income Tax Exemption for Investors in Designated Geographical Regions Within Liaoning' Scheme as established in the US Decision Memorandum of 3 June 2010 on Wire Decking (Page No. 25) (Federal Register / Vol. 75, No. 111, page 32902 / 10 June 2010).
Stopnja subvencije za to shemo v OP, določena na tak način za vse nesodelujoče družbe, znaša 0,08 % in je enaka stopnji za shemo „Oprostitve davka od dohodka za vlagatelje v določenih geografskih regijah Liaoninga“, kakor je bila določena v Memorandumu o sklepu ZDA z dne 3. junija 2010 o oblogah za tlake iz žice (str. 25) (Zvezni register ZDA/zvezek 75, št. 111, str. 32902 / 10. junij 2010).
With regard to investigations conducted by the US authorities, it is noted that the methodology used for calculating the amount of benefit from tax programmes is substantially the same as that employed by the Union [70].
V zvezi s preiskavami organov ZDA je treba omeniti, da je metodologija za izračun zneska ugodnosti po davčnih programih v bistvu enaka tisti, ki jo je uporabila EU [70].
Income tax exemption for investment in domestic technological innovation
Oprostitev davka od dohodka za naložbe v domačo tehnološko prenovo
The legal bases for this programme are the Technological Transformation of Domestic Equipment Investment Credit management of Enterprise Income Tax Audit, adopted by the State tax Administration, No 13 of 17 January 2000, and the Notice concerning the Promulgation and Circulation of Measures for the Administration of national Key Technological Renovation Projects.
Pravna podlaga za ta program sta Tehnološka prenova upravljanja davčne revizije davka od dohodka družb za posojila za naložbe v na domačem trgu proizvedeno opremo, ki ga je sprejela državna davčna uprava, št. 13, z dne 17. januarja 2000, ter Obvestilo o razglasitvi in objavi ukrepov za upravljanje ključnih nacionalnih projektov tehnološke prenove.
Various local tax discounts
Različni lokalni davčni popusti
The complaint lists a number of tax discounts available in several provinces (i.e. Shandong, Chongqing Municipality, Guangxi Region Zhuang, Central and Western Regions) in the form of a reduced corporate tax rate of 15 % as opposed to the generally applicable tax rate of 25 %.
Pritožba navaja številne davčne popuste, ki so na voljo v številnih provincah (tj. Shandong, občina Chongqing, regija Guangxi Zhuang, osrednje in zahodne regije), v obliki 15-odstotne davčne stopnje za pravne osebe, ki je nižja od običajno uporabljene 25-odstotne stopnje.
The complaint reports the legal basis of Shandong tax discount, namely Reduced Income Taxes based on Geographical Location (Zheijang and Shandong Provinces):
Pritožba navaja, da je pravna podlaga za davčni popust v Shandongu, tj. znižani davek od dohodka na podlagi geografske lege (provinci Zheijang in Shandong):
Income Tax Law of the PRC for Enterprises with Foreign Investment and Foreign Enterprises, Article 7, adopted on 9 April 1991, No. 45.
člen 7 zakona LRK o davku od dohodka družb, v katere je vložen tuji kapital, in tujih družb, sprejetega 9. aprila 1991, št. 45.
The GOC simply stated that none of the sampled companies made use of this programme during the IP and referred to the replies of the sampled companies for information relating to benefits which may have been received by them.
Kitajska vlada je izjavila samo, da tega programa ni koristila nobena vzorčena družba v OP, in se je v zvezi z informacijami glede kakršnih koli ugodnosti, ki so jih vzorčene družbe mogoče prejele na podlagi tega programa, sklicevala na njihove odgovore.
In addition to the arguments on the obligation for the GOC to provide full replies (see recitals (34) - (35) above), the Commission notes that at least one of the lower tax rates listed under this section benefited one of the cooperating exporters (see recitals (231) and following above).
Poleg utemeljitev, da ima kitajska vlada obveznost predložiti popolne odgovore (glej uvodni izjavi (34) in (35)), Komisija ugotavlja, da je eden od sodelujočih izvoznikov koristil najmanj eno od znižanih davčnih stopenj, navedenih v tem oddelku (glej uvodne izjave (231) in naprej).
Therefore the Commission is resorting to the information available on record (in this case the complaint and relevant US findings) in accordance with Article 28 of the basic Regulation for the assessment of this programme.
Zato se Komisija na tem mestu v skladu s členom 28 osnovne uredbe sklicuje na razpoložljive evidentirane informacije (v tem primeru iz pritožbe in ustreznih ugotovitev organov ZDA).
This programme confers a subsidy in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Ta program prinaša subvencijo v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe.
This recurring benefit is equal to the amount of tax savings generated by the lower corporate tax rate according to Article 3(2) of the basic Regulation.
Ta ponavljajoča se ugodnost je enaka znesku davčnega prihranka, ustvarjenega prek nižje stopnje davka od dohodka pravnih oseb v smislu člena 3(2) osnovne uredbe.
The programme is specific since it is limited to companies located in designated geographical areas within the meaning of Article 4(3) of the basic Regulation.
Ta subvencija je specifična, saj je omejena na družbe z določenih geografskih območij v smislu člena 4(3) osnovne uredbe.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate reduced by the amount paid under the preferential tax rate.
Kot ugodnost za prejemnike se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka, znižanega za znesek, ki je bil plačan po ugodnejši davčni stopnji.
Since this programme has not been examined in an anti-subsidy proceeding by the Union institutions yet, and in the absence of precise quantification elsewhere, the most appropriate source of information for the assessment of the benefit to the exporting producers has been a comparable decision (based on similarity in the nature of the programme) by the US authorities.
Ker institucije Unije tega programa v protisubvencijskem postopku še niso preiskale in ob odsotnosti točne opredelitve kjer koli drugje, je bil najustreznejši vir za informacije, da bi se ocenile ugodnosti za proizvajalce izvoznike, primerljiv sklep (na podlagi sorodnosti značaja programa) organov ZDA.
As noted before, when basing subsidy amounts on findings in other investigations, account is taken throughout this regulation of, inter alia, whether there have been any significant changes in the scheme in question and whether the subsidy amount may have diminished over time.
Kot že navedeno, kadar zneski subvencij temeljijo na ugotovitvah iz drugih preiskav, ta uredba med drugim vedno upošteva, ali je bila zadevna shema kakor koli znatno spremenjena in ali se je znesek subvencije sčasoma zmanjšal.
The subsidy rate thus established with regard to this scheme during the IP for all non-cooperating companies is set at 0,66 % which is the rate for the 'Reduced Income Taxes Based On Geographic Location' Scheme as established in the US Decision Memorandum of 12 June 2009 on Certain Tow Behind Lawn Groomers and Certain Parts Thereof (Page No. 11) (Federal Register / Vol. 74, No. 117, page 29180 / 19 June 2009).
Stopnja subvencije za to shemo v OP, določena na tak način za vse nesodelujoče družbe, znaša 0,66 %, in je enaka stopnji za shemo „Znižani davki od dohodka na podlagi geografske lege“, kakor je bila določena v Memorandumu o sklepu ZDA z dne 12. junija 2009 o nekaterih napravah za vlečenje za stroji za nego trate in nekaterih delih teh naprav (str. 11) (Zvezni register ZDA/zvezek 74, št. 117, str. 29180 / 19. junij 2009).
With regard to investigations conducted by the US authorities, it is noted that the methodology used for calculating the amount of benefit from tax programmes is substantially the same as that employed by the Union [71].
V zvezi s preiskavami organov ZDA je treba omeniti, da je metodologija za izračun zneska ugodnosti po davčnih programih v bistvu enaka tisti, ki jo je uporabila EU [71].
Dividend exemption between qualified resident enterprises
Oprostitev od plačila davka od dividend med rezidenčnimi družbami, ki izpolnjujejo pogoje
This programme consists of a preferential tax treatment for Chinese resident enterprises that are shareholders in other Chinese resident enterprises in the form of tax exemption on income from certain dividends, bonuses and other equity investments for the resident parent enterprises.
Ta program vsebuje ugodnejšo davčno obravnavo kitajskih rezidenčnih družb, ki imajo deleže v drugih kitajskih rezidenčnih družbah, v obliki oprostitve od davka od dohodka iz nekaterih dividend, premij in drugih naložb v lastniške deleže za rezidenčne matične družbe.
This programme was countervailed by the Union in the anti-subsidy proceeding concerning Coated Fine Paper [72]
Proti temu programu je Unija v protisubvencijskem postopku v zvezi s premazanim finim papirjem [72] uvedla izravnalne ukrepe.
The legal basis are Article 26 of the Enterprise Income Tax Law of the PRC, Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC, Decree no. 512 of the State Council, promulgated on 6 December 2007.
Pravna podlaga so člen 26 zakona LRK o davku od dohodka družb, člen 83 pravil o izvajanju zakona LRK o davku od dohodka družb, Odredba državnega sveta št. 512, objavljena 6. decembra 2007.
The GOC replied that none of the sampled companies made use of this programme during the IP and referred to the responses of the sampled producers for information relating to any benefits that may have been received pursuant to this programme.
Kitajska vlada je odgovorila, da tega programa ni koristila nobena vzorčena družba v OP, in se je v zvezi z informacijami glede kakršnih koli ugodnosti, ki so jih vzorčene družbe mogoče prejele na podlagi tega programa, sklicevala na njihove odgovore.
The Commission refers to it arguments on the request to the GOC to provide full replies (recitals (34) - (35) above).
Komisija se na tem mestu sklicuje na svoje utemeljitve zahteve, da kitajska vlada predloži popolne odgovore (uvodni izjavi (34) in (35)).
Therefore it has decided to base its findings on this programme on the information available on file according to Article 28 of the basic Regulation, namely the findings as included in the decision on Coated Fine Paper.
Zato je Komisija sklenila, da svoje ugotovitve o tem programu v skladu s členom 28 osnovne uredbe utemelji na razpoložljivih evidentiranih informacijah, tj. ugotovitvah, kakor so bile vključene v sklep o premazanem finem papirju.
This programme confers a subsidy in the form of revenue forgone within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Ta program prinaša subvencijo v obliki opuščenega prihodka v smislu člena 3(1)(a)(ii) osnovne uredbe.
This benefit is equal to the amount of tax savings given by the tax exemption on dividends, bonuses and other equity investments for Chinese resident enterprises according to Article 3(2) of the basic Regulation.
Ta ugodnost je enaka znesku davčnega prihranka, ki izvira iz oprostitve plačila davka na dividende, premije in druge naložbe v lastniške deleže, za kitajske rezidenčne družbe v smislu člena 3(2) osnovne uredbe.
The programme is de jure specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation pursuant to which the granting authority operates limits its access only to enterprises resident in China receiving dividend income from other resident enterprises, as opposed to enterprises investing in non-resident enterprises.
Ta program je de iure specifičen 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 samo na rezidenčne družbe na Kitajskem, ki prejemajo dohodek od dividend od drugih rezidenčnih družb na Kitajskem, v nasprotju z družbami, ki vlagajo v tuje družbe.
The programme is also specific under Article 4(2)(b) of the basic Regulation given that this programme is reserved exclusively to important industries and projects encouraged by the State, such as the steel industry (see e.g. recital (182) above) and also that there are no objective criteria to limit eligibility for this programme and no conclusive evidence to conclude that eligibility is automatic.
Ta program je tudi specifičen v skladu s členom 4(2)(b) osnovne uredbe, saj je rezerviran izključno za pomembne industrije in projekte, ki jih spodbuja država, kot je industrija jekla (glej npr. uvodno izjavo (182)), poleg tega pa ni objektivnih meril za omejitev upravičenosti do tega programa in prepričljivih dokazov za sklep, da je upravičenost samodejna.
The benefit conferred on the recipients 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 za prejemnike se šteje, da je to znesek celotnega davka, ki se plača z vključitvijo prihodka od dividend od drugih rezidenčnih družb na Kitajskem, po odštetju zneska, ki je bil dejansko plačan z oprostitvijo davka na dividende.
In the absence of information for the assessment of this benefit and since this programme has already been examined in a previous anti-subsidy proceeding by the Union institutions, the most appropriate source of information for the assessment of the benefit to the exporting producers has been the assessment made for this programme in Coated Fine Paper proceeding, duly adjusted if needed as mentioned in recital (252) above.
Ob odsotnosti informacij za oceno te ugodnosti in ker so institucije Unije ta program že preiskale v drugem protisubvencijskem postopku v preteklosti, je bila najprimernejši vir informacij, da bi se ocenile ugodnosti za proizvajalce izvoznike, ocena tega programa iz preiskave v zvezi s premazanim finim papirjem, po potrebi ustrezno prilagojena, kot je navedeno v uvodni izjavi (252).
The subsidy rate thus established for all non-cooperating companies is set at 0,77 % which is the arithmetical average of the rates established for this programme in the Coated Fine Paper proceeding.
Stopnja subvencije za to shemo v OP, določena na tak način za vse nesodelujoče družbe, znaša 0,77 %, in je enaka aritmetičnemu povprečju stopenj za ta program, določenih v preiskavi v zvezi s premazanim finim papirjem.
Preferential Tax Programme for Foreign Invested Entities (FIEs)
Program ugodnejše davčne obravnave za subjekte, v katere se vlaga tuji kapital
The complaint lists the following preferential income tax schemes in favour of FIEs:
V pritožbi so navedene naslednje sheme ugodnejšega davka od dohodka, ki koristijo subjektom, v katere se vlaga tuji kapital:
Two free, three half-tax exemptions for the productive FIEs
program, po katerem proizvodne družbe, v katere se vlaga tuji kapital, prvi dve leti od ustanovitve ne plačujejo davka, naslednja tri leta pa le po polovični davčni stopnji;
The GOC submitted the relevant legal bases to show that programmes concerning FIEs had been terminated with the adoption on 16 March 2007 of the Corporate Income Tax Law of 2008 at the 5th Session of the 10th National People's Congress of the People's Republic of China, namely:
Kitajska vlada je predložila ustrezne pravne podlage, da bi pokazala, da so bili programi, ki zadevajo subjekte, v katere se vlaga tuji kapital, zaključeni s sprejetjem zakona o davku od dohodka pravnih oseb za leto 2008 16. marca 2007 na peti seji desetega nacionalnega ljudskega kongresa Ljudske republike Kitajske, tj.:
Notice of the State Council on the Implementation of the Transitional Preferential Policies in respect of Enterprise Income Tax No. 39 [2007] of the State Council;
Obvestilo državnega sveta št. 39 [2007]o izvajanju prehodnih politik ugodnosti v zvezi z davkom od dohodka družb in
Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy for the Investments of an Enterprise in Purchasing Home-made Equipment, No. 52 [2008] of the State Administration of Taxation
Obvestilo državne davčne uprave št. 52 [2008] o prenehanju izvajanja politike znižanja in oprostitve davka od dohodka družb za naložbe družbe v nakup na domačem trgu proizvedene opreme.
This programme provides an exemption from VAT and import tariffs in favour of FIEs or domestic enterprises for imports of capital equipment used in their production.
Ta program zagotavlja oprostitev od plačila DDV in uvoznih dajatev za subjekte, v katere se vlaga tuji kapital, ali domače družbe za uvoz osnovnih delovnih sredstev, ki se uporabljajo v njihovi proizvodnji.
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 projects issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
Da bi se koristila ta oprostitev, oprema ne sme biti uvrščena na seznam neupravičene opreme in družba, ki zanjo zaprosi, mora pridobiti certifikat projektov, spodbujanih s strani države, ki ga izdajo kitajski organi ali agencija NDRC v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo.
This programme was countervailed by the Union in the anti-subsidy proceeding concerning Coated Fine Paper [73].
Proti temu programu je Unija v protisubvencijskem postopku v zvezi s premazanim finim papirjem uvedla izravnalne ukrepe [73].
The legal bases of this programme are Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997, Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43, 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 of 22 February 2006 and Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Pravna podlaga za ta program so Okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa št. 37/1997, Obvestilo ministrstva za finance, generalne carinske uprave in državne davčne št. 43 [2008], Obvestilo agencije NDRC št. 316 2006 z dne 22. februarja 2006 o pomembnih vprašanjih glede obravnavanja pisnega potrdila o domačih projektih ali projektih, financiranih s tujim kapitalom, katerih razvoj spodbuja država, in kataloški seznam uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za družbe, v katere se vlaga tuji kapital, ali domače družbe iz leta 2008.
The GOC claimed that none of the sampled companies benefited from this programme during the IP and referred to the responses of the sampled producers for information relating to any benefits that may have been received pursuant to this programme.
Kitajska vlada je trdila, da ugodnosti po tem programa niso koristile nobeni vzorčeni družbi v OP, in se je v zvezi z informacijami glede kakršnih koli ugodnosti, ki so jih vzorčene družbe mogoče prejele na podlagi tega programa, sklicevala na njihove odgovore.
The Commission refers to its arguments on the request to the GOC to provide full replies (recitals (34) and following above), and thereby will base its findings on this programme on the information available on file according to Article 28 of the basic Regulation, namely its findings in the Coated Fine Paper proceeding.
Komisija se na tem mestu sklicuje na svoje utemeljitve zahteve, da kitajska vlada predloži popolne odgovore (uvodna izjava (34) in naprej), in bo zato svoje ugotovitve o tem programu v skladu s členom 28 osnovne uredbe utemeljila na razpoložljivih informacijah iz spisa, tj. svojih ugotovitvah v postopku v zvezi s premazanim finim papirjem.