natgillin/translations-raw huggingface dataset:
The legal bases of this programme are the Provisional measures on enterprise income tax credit for investment in domestically produced equipment for technology renovation projects of 1 July 1999 and the Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy of the Investments of an Enterprise in Purchasing Home-made Equipment, No. 52 [2008] of the State Administration of Taxation, effective 1 January 2008.
Pravno podlago za ta program obsegajo Začasni ukrepi v zvezi z davčnim dobropisom za odbitek davka od dohodka pravnih oseb za naložbe v na domačem trgu proizvedeno opremo za projekte tehnološke prenove z dne 1. julija 1999 ter Obvestilo državne davčne uprave št. 52 o prenehanju izvajanja politike o davčnih odbitkih in oprostitvi plačila davka od dohodka pravnih oseb za naložbe družb v nakup na domačem trgu proizvedene opreme [2008], začetek veljavnosti 1. januar 2008.
Non cooperation
Nesodelovanje
The GOC replied that this programme has been terminated as from January 2008 according to the mentioned Notice No. 52 and that to the best of its knowledge no programme has replaced this programme.
Kitajska vlada je odgovorila, da se je ta program v skladu z omenjenim obvestilom št. 52 zaključil januarja 2008 in da ji ni znano, da bi ga zamenjal drug program.
The Commission asked the GOC to provide relevant additional information, namely details of the timetable for the phase-out of benefits.
Komisija je kitajsko vlado zaprosila, naj ji predloži ustrezne dodatne informacije, zlasti podrobnosti o časovnici postopne odprave ugodnosti.
The GOC did not provide this information and limited its reply on the actual benefits accrued to all OCS producers by simply referring to the questionnaire replies of the sampled producers.
Kitajska vlada teh informacij ni predložila in je svoj odgovor omejila na dejanske ugodnosti, ki so bile odmerjene vsem proizvajalcem jeklenih izdelkov, prevlečenih z organskimi premazi, v katerem se je preprosto sklicevala na izpolnjene vprašalnike vzorčenih proizvajalcev.
The Commission has already explained the reasons why the GOC was required to provide information with regard to all the OCS producers and not just the sampled producers (see recitals (34) and (35) above).
Komisija je že pojasnila razloge, zaradi katerih je od kitajske vlade zahtevala, da predloži informacije o vseh proizvajalcih jeklenih izdelkov, prevlečenih z organskimi premazi, in ne le o vzorčenih proizvajalcih (glej uvodni izjavi (34) in (35)).
Furthermore, the GOC also failed to provide information with regard to the sampled producers as it merely referred to their replies.
Poleg tega kitajska vlada ni predložila informacij o vzorčenih proizvajalcih, saj se je zgolj sklicevala na njihove odgovore.
The Commission considers that it is not sufficient to provide evidence of termination of a programme without providing additional evidence on the phasing out of the actual benefits under the programme and potential replacement programmes.
Komisija meni, da ni zadostno predložiti dokaze o zaključku programa, ne da bi se predložili dodatni dokazi o postopni odpravi dejanskih ugodnosti po programu in morebitnih nadomestnih programih.
With regard to this programme, a tax benefit (i.e. a tax credit) accrued in a certain year may actually be used in a different tax year and thus the benefits can extend beyond its period of validity even if the programme has in the meantime been terminated.
V zvezi s tem programom se davčna ugodnost (tj. davčni dobropis), odmerjena v nekem letu, lahko dejansko uporabi v drugem letu, tako pa se ugodnosti lahko podaljšajo prek svojega obdobja veljavnosti, tudi ko se zadevni program v vmesnem času zaključi.
Other "terminated" tax programmes have turned out to continue to confer benefits for some years after their official expiry date.
Izkazalo se je, da so se ugodnosti po drugih „zaključenih“ davčnih programih dodeljevale še nekaj let po uradnem datumu zaključka.
It may also be the case that unusually large amounts of benefit can be allocated over time.
Pri tem gre lahko tudi za to, da je mogoče neobičajno velike zneske razmejiti čez daljše obdobje.
In the absence of information provided by the GOC in this respect, the Commission bases its findings on the information on the record (in this case complaint) in accordance with Article 28 of the basic Regulation.
Glede na odsotnost informacij, ki bi jih o tem predložila kitajska vlada, je Komisija svoje ugotovitve v skladu s členom 28 osnovne uredbe utemeljila na informacijah v spisu (v tem primeru na pritožbi).
This programme constitutes a subsidy as it provides a financial contribution in the form of revenue forgone by the GOC according to Article 3(1)(a)(ii) of the basic Regulation.
Ta program se šteje kot subvencija, saj zagotavlja finančni prispevek v obliki opuščenega prihodka kitajske vlade v skladu s členom 3(1)(a)(ii) osnovne uredbe.
This programme provides a benefit to the recipients for an amount equal to the tax saving in the meaning of Article 3(2) of the basic Regulation.
Ta program zagotavlja ugodnosti za prejemnike v znesku, ki je enak davčnemu prihranku v smislu člena 3(2) osnovne uredbe.
This subsidy is specific under Article 4(4)(b) of the basic Regulation since the tax saving is contingent on the use of domestic over imported goods.
Ta subvencija je specifična v smislu člena 4(4)(b) osnovne uredbe, saj je davčni prihranek pogojen z uporabo domačega blaga pred uvoženim.
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 by the US authorities.
Ker institucije Unije tega programa niso preiskale v protisubvencijskem postopku in ob odsotnosti točne opredelitve kjer koli drugje, je bil sklep organov ZDA najustreznejši vir za informacije, da bi se ocenile ugodnosti za proizvajalce izvoznike.
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.
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.
It is noted that the amount of recurring subsidies will normally not diminish in this way.
Treba je omeniti, da se znesek ponavljajočih se subvencij običajno ne zmanjša na tak način.
In the absence of any such changes or diminution of the subsidy amount, the original rate from the investigation in question is used as the amount of subsidy in the present case.
Glede na odsotnost takih sprememb ali zmanjšanja zneska subvencije se kot znesek subvencije v tej zadevi uporablja prvotna stopnja subvencije iz zadevne preiskave.
The subsidy rate thus established with regard to this scheme during the IP for all non-cooperating companies is set at 0,38 % which is the rate for this scheme as established in the US Decision Memorandum of 17 November 2008 on Circular Welded Carbon Quality Steel Line Pipe (Page No. 26) (Federal Register / Vol. 73, No. 227, page 70961 / 24 November 2008).
Stopnja subvencije za to shemo v OP, določena na tak način za vse nesodelujoče družbe, znaša 0,38 %, in je enaka stopnji za to shemo, kakor je bila določena v Memorandumu o sklepu ZDA z dne 17. novembra 2008 o varjenih ceveh krožnega prečnega preseka iz visokokakovostnega ogljičnega jekla (str. 26) (Zvezni register ZDA/zvezek 73, št. 227, str. 70961/24. november 2008).
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 [66].
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 Unija [66].
Preferential tax policies for companies that are recognised as high and new technology companies
Ugodnejše davčne politike za visokotehnološke družbe in družbe z novo tehnologijo
This programme allows an enterprise applying for a Certificate of High and new technology Enterprise to benefit from a reduced income tax rate of 15 % as compared to the ordinary rate of 25 %.
Ta program družbi, ki zaprosi za certifikat visokotehnološke družbe in družbe z novo tehnologijo, omogoča ugodnost na podlagi 15-odstotne stopnje davka od dohodka, ki je nižja od običajne 25-odstotne stopnje.
This programme has been found countervailable by the Union in the Coated Fine Paper investigation and also by the US authorities [67].
Za ta program so Unija, v preiskavi v zvezi s premazanim finim papirjem, in organi ZDA sklenili, da se proti njemu lahko uvedejo izravnalni ukrepi [67].
The legal basis of this programme are Article 28 of the PRC Law on Enterprise Income Tax (No. 63 promulgated on 16 March 2007) along with the Administrative Measures for the Determination of High and New Technology Enterprises, and the Notice of the State Administration of Taxation on the issues concerning Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
Pravna podlaga za ta program so člen 28 zakona LRK o davku od dohodka družb (Odredba št. 63, objavljena 16. marca 2007), Upravni ukrepi za določitev visokotehnoloških družb in družb z novo tehnologijo, ter obvestilo državne davčne uprave o vprašanjih v zvezi s Plačilom davka od dohodka za visokotehnološke družbe in družb z novo tehnologijo (Guo Shui Han [2008] št. 985).
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 concerning 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 morda prejeli na podlagi tega programa, sklicevala na odgovore vzorčenih proizvajalcev.
The Commission refers to the arguments developed above with regard to the request to the GOC to provide full replies not limited to the sampled exporters (recitals (34) - (35) above).
Komisija se na tem mestu sklicuje na zgornje utemeljitve svoje zahteve, da naj kitajska vlada predloži popolne odgovore in se ne omeji na vzorčene izvoznike, kakor so bile obširneje predstavljene zgoraj (uvodni izjavi (34) in (35)).
Therefore the Commission bases its findings on this programme on the information available on record (Coated Fine Paper findings and the complaint in this case) in accordance with Article 28 of the basic Regulation.
Komisija je svoje ugotovitve o tem programu v skladu s členom 28 osnovne uredbe zato utemeljila na razpoložljivih evidentiranih informacijah (ugotovitev v zvezi s premazanim finim papirjem in iz pritožbe v tej zadevi).
The benefit for the recipient is equal to the tax saving enjoyed through this programme according to Article 3(2) of the basic Regulation.
Ugodnost za prejemnika je enaka davčnemu prihranku, ki ga je prejemnik pridobil prek tega programa v skladu s členom 3(2) osnovne uredbe.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation since it is limited to certain enterprises and industries classified as encouraged, such as those operating in the steel sector.
Ta subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je omejena na samo nekatere družbe in industrije, uvrščene med spodbujane, kot so tiste, ki delujejo na jeklarskem sektorju.
Furthermore, there are no objective criteria established by the legislation or the granting authority on the eligibility of the scheme and this is not automatic pursuant to Article 4(2)(b) of the basic Regulation.
Poleg tega ni objektivnih meril za upravičenost do te sheme, ki bi jih oblikovala zakonodaja ali organ, ki odloča o dodelitvi, in upravičenost se ne dodeljuje samodejno na podlagi člena 4(2)(b) osnovne uredbe.
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 the Council Implementing Regulation (EU) No 452/2011 of 6 May 2011 imposing a definitive anti-subsidy duty on imports of coated fine paper origination in the People's Republic of China [68], 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 bil najprimernejši vir informacij, zato da bi se ocenile ugodnosti za proizvajalce izvoznike, ocena tega programa iz Izvedbene uredbe Sveta (EU) št. 452/2011 z dne 6. maja 2011 o uvedbi dokončne protisubvencijske dajatve na uvoz premazanega finega papirja s poreklom iz Ljudske republike Kitajske [68], po potrebi ustrezno prilagojena, kot je navedeno v uvodni izjavi (252).
The subsidy rate thus established for all non-cooperating companies is set at 0,9 % which is the arithmetical average of the rates established for this programme in the Regulation mentioned in the preceding recital.
Stopnja subvencije za to shemo v OP, določena tako za vse nesodelujoče družbe, znaša 0,9 % in je enaka aritmetičnemu povprečju stopenj za ta program, določenih v uredbi iz prejšnje uvodne izjave.
Income tax concessions for the enterprises engaged in comprehensive resource utilisation (special raw materials')
Davčne ugodnosti glede davka od dohodka za družbe z intenzivno rabo naravnih virov („posebne surovine“)
This tax programme allows companies that use any of the materials listed in the Catalogue of Income tax Concessions for Enterprises engaged in Comprehensive Resource utilisation as its major raw material and which manufacture products listed in the same Catalogue in a way that meets relevant national and industrial standards, to include the income they thereby obtain in the total income at the reduced rate of 90 %.
Ta davčni program družbam, ki kot glavno surovino uporabljajo katero koli snov, navedeno na kataloškem seznamu ugodnosti v zvezi z davkom od dohodka za družbe z intenzivno rabo naravnih virov, ter ki proizvajajo izdelke, navedene na istem seznamu, na način, ki uresničuje ustrezne nacionalne in industrijske standarde, omogoča, da tako pridobljeni dohodek vključijo v skupni dohodek po znižani stopnji, ki znaša 90 %.
Therefore, 10 % of income can be deducted when the companies calculate the income tax.
Zato lahko družbe pri obračunu davka od dohodka odbijejo 10 % dohodka.
This exemption is granted for 5 years.
Ta oprostitev se odobri za obdobje petih let.
The legal bases of this programme are:
Pravna podlaga za ta program sta:
Article 33 of the PRC Law on Enterprise Income Tax, Article 99 of Regulations on Implementation of the PRC Law on Enterprise Income Tax by the State Council and the Catalogue of Income Tax Concessions for Enterprises engaged in Comprehensive Resource Utilisation.
člen 33 zakona LRK o davku od dohodka družb, člen 99 pravil državnega sveta o izvajanju zakona LRK o davku od dohodka družb in kataloški seznam ugodnosti v zvezi z davkom od dohodka za družbe z intenzivno rabo naravnih virov.
The Commission thus bases its findings on this programme on the information available on record (in this case complaint), in accordance with Article 28 of the basic Regulation.
Komisija je svoje ugotovitve o tem programu v skladu s členom 28 osnovne uredbe zato utemeljila na razpoložljivih evidentiranih informacijah (v tem primeru iz pritožbe).
This programme constitutes a subsidy since it provides a financial contribution in the form of revenue forgone by the GOC within the terms of Article 3(1)(a)(ii) of the basic Regulation.
Ta program se šteje kot subvencija, ker zagotavlja finančni prispevek v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe.
The scheme provides a benefit for the recipient equal to the amount of tax savings according to Article 3(2) of the basic Regulation.
Ta shema zagotavlja ugodnosti za prejemnike, ki so enake znesku davčnega prihranka v smislu člena 3(2) osnovne uredbe.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as it is limited only to certain enterprises using as primary raw materials the resources listed in the above-mentioned Catalogue of Tax Concessions for the purpose of manufacturing products enlisted in that Catalogue.
Ta subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je omejena na samo nekatere družbe, ki kot glavno surovino v proizvodnji izdelkov, navedenih na omenjenem kataloškem seznamu davčnih ugodnosti, uporabljajo vire, navedene na tem seznamu.
In the absence of other information for the assessment of this benefit, the Commission based its findings on information contained in the complaint.
Ob odsotnosti drugih informacij je Komisija, da bi ocenila to ugodnost, svoje ugotovitve utemeljila na informacijah iz pritožbe.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount so calculated has been allocated over the total turnover of the recipients during the IP as appropriate denominator 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 tako izračunan znesek subvencije dodeljen za skupni prihodek prejemnikov v OP kot ustrezen imenovalec, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus established for all non-cooperating companies amounts to 0,01 %.
Stopnja subvencije, določena na naveden način za vse nesodelujoče družbe, znaša 0,01 %.
This programme allows firms to offset 10 % of the purchase cost of special equipment used for environmental protection, energy and water saving and production safety against the corporate income tax payable in the year of purchase.
Ta program družbam omogoča, da za 10 % stroška nakupa posebne opreme, uporabljene za varovanje okolja, prihranek energije in vode ter varstvo v proizvodnji, pobotano zmanjšajo davek od dohodka pravnih oseb, ki ga je treba plačati v letu nakupa.
The remaining part of the 10 % of the amount invested can be carried forward to the following 5 years.
Preostali del 10 % vloženega zneska se lahko prenese na naslednjih pet let.
Article 34 of the PRC Law on Enterprise Income Tax, Article 100 of Regulations on Implementation of the PRC Law on Enterprise Income Tax by the State Council.
člen 34 zakona LRK o davku od dohodka družb in člen 100 pravil državnega sveta o izvajanju zakona LRK o davku od dohodka družb.
The Commission thus bases its findings on this programme on the information available in accordance with Article 28 of the basic Regulation.
Zato je Komisija svoje ugotovitve o tem programu v skladu s členom 28 osnovne uredbe utemeljila na razpoložljivih informacijah.
This programme confers a subsidy as it provides a financial contribution in the form of revenue forgone by the GOC within the terms of Article 3(1)(a)(ii) of the basic Regulation.
Ta program prinaša ugodnosti, saj zagotavlja finančni prispevek v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe.
The scheme gives a benefit for the recipient equal to the amount of tax savings according to Article 3(2) of the basic Regulation.
Ta shema prejemnikom zagotavlja ugodnosti, ki so enake znesku davčnega prihranka v smislu člena 3(2) osnovne uredbe.
With respect to the specificity of this programme, it is considered that there is insufficient information on the record for the Commission to make further findings and subsequently to reach a definitive finding of specificity of the programme.
V zvezi s specifičnostjo tega programa se šteje, da ni dovolj evidentiranih informacij, da bi Komisija sprejela nadaljnje ugotovitve in nato sprejela dokončno ugotovitev o specifičnosti tega programa.
Therefore the Commission could not assess this programme any further.
Zato Komisija tega programa ni mogla nadalje obravnavati.
This programme allows companies located in the Northeast Region (including Liaoning, Jilin, and Heilongjiang Provinces, and Dalian Municipality), first, to reduce the depreciation life of fixed assets by up to 40 % for tax purposes, thereby increasing the annual amount of depreciation deductible from the income tax and, second, to shorten the period of amortisation of intangible assets by up to 40 % for tax purposes, resulting in a larger annual deduction.
Ta program družbam iz severovzhodne regije (vključno s provincami Liaoning, Jilin in Heilongjiang ter občino Dalian) omogoča, da za davčne namene zmanjšajo amortizacijsko dobo koristnosti osnovnih sredstev za največ 40 %, poleg tega za davčne namene skrajšajo amortizacijsko dobo neopredmetenih dolgoročnih sredstev za največ 40 % in tako pridobijo večji letni odbitek.
Under a document released by the Ministry of Finance and State Administration of Taxation, corporate taxpayers in certain specified sectors including the metallurgical sector may also benefit from other VAT, resource tax, and corporate income tax advantages, namely in connection with purchase of fixed assets.
V skladu z dokumentom, ki sta ga objavila ministrstvo za finance in državna davčna uprava, lahko pravne osebe, ki so zavezanci za plačilo davka od dohodka pravnih oseb, v nekaterih posebnih sektorjih, vključno s sektorjem metalurgije, koristijo tudi druge ugodnosti v zvezi z DDV, davkom na vire in davkom od dohodka pravnih oseb, zlasti v povezavi z nakupom osnovnih sredstev.
The legal bases of this programme are the Preferential policies regarding enterprise income tax for revitalization of companies of the old industrial base in the Northeast (Caishui, No 153, 20 September 2004), Notice of the Ministry of Finance and the State Administration of taxation on the Assets Depreciation and the Implementation Calibre of Amortization Policy in the Northeast Old Industrial Base (Caishui, No 17, 2 February 2005).
Pravna podlaga za ta program so Ugodnejše politike v zvezi z davkom od dohodka družb za prenovo družb v stari industrijski bazi na severovzhodu (Caishui, št. 153, 20. september 2004), Obvestilo ministrstva za finance in državne davčne uprave o amortizaciji sredstev in obsežnosti izvajanja politike o amortizaciji v stari severovzhodni industrijski bazi (Caishui, št. 17, 2. februar 2005).
The GOC submitted the legal basis showing termination of this programme on 1 January 2008, namely the Notice of the Ministry of Finance and State Administration of Taxation on Several Preferential Policies in Respect of Enterprise Income Tax (No 1 [2008]).
Kitajska vlada je predložila pravno podlago, ki dokazuje zaključek tega programa s 1. januarjem 2008, tj. Obvestilo ministrstva za finance in državne davčne uprave o številnih politikah ugodnosti v zvezi z davkom od dohodka družb (št. 1 [2008]).
Apart from providing the aforementioned legal basis showing termination of the programme, the GOC simply referred to the responses of the sampled producers for information concerning any benefits that may have been received pursuant to this programme.
Čeprav je kitajska vlada predložila navedeno pravno podlago, ki dokazuje zaključek programa, se je v zvezi z informacijami glede kakršnih koli ugodnosti, ki so jih vzorčeni proizvajalci mogoče prejeli na podlagi tega programa, sklicevala le na njihove odgovore.
The Commission refers to the arguments developed above with regard to the request to the GOC to provide full replies not limited to the sampled exporters (recitals (34) to (35) above).
Komisija se na tem mestu sklicuje na zgornje utemeljitve svoje zahteve, da naj kitajska vlada predloži popolne odgovore in se ne omeji na vzorčene izvoznike, kakor so bile obširneje predstavljene zgoraj (uvodni izjavi (34) in (35)).