natgillin/translations-raw huggingface dataset:
The GOC also alleged that significant changes had taken place between the solar panels investigation and this one, in particular the lifting of the floor on interest rates by the PBOC in July 2013.
Vse vzorčene družbe, razen ene, so prejele posojila od državnih komercialnih bank in zasebnih bank.
This allegation was rejected as the conclusions from the solar panels investigation refer to that investigation period, just as this investigation refers to its own investigation period.
Eno družbo je financirala izključno njena off-shore matična družba, ki od bank s sedežem v LRK ni prejela nobenega posojila.
In both cases the lifting of the floor took place after the end of both investigation periods and therefore does not affect the use of Article 28 and the findings of the solar panels investigation as best facts available.
Po razkritju je ena vzorčena družba izpodbijala sklep Komisije in trdila, da je Komisija ni pozvala k predložitvi njene neodvisne bonitetne ocene.
All but one of the sampled companies received loans from both SOCBs and private banks.
Komisija je pozvala družbo k predložitvi vseh informacij v zvezi s posojili, ki jih je prejela, vendar družba ni zagotovila neodvisne bonitetne ocene.
One company was financed solely via its offshore parent company and no lending was made by banks established in the PRC.
Če je družba imela te informacije, potem bi jih morala glede na trditve v pritožbi in zahtevane informacije v vprašalniku predložiti.
Following disclosure one sampled company disputed the conclusion of the Commission, and stated that the Commission did not ask the company to provide their independent credit rating.
Če je imela na voljo neodvisno bonitetno oceno, bi jo morala takoj predložiti, predvsem glede na informacije v dokumentu o razkritju.
However the Commission asked the company to provide all information regarding the loans that it received, but the company did not provide an independent credit rating.
Ta argument se zato zavrne.
If the company had such information then given the allegations in the complaint and the information requested in the questionnaire it should have provided it.
Izračun zneska subvencije
And in particular given the information in the disclosure document, if it had an independent credit rating it should have provided it immediately.
V členu 6(b) osnovne uredbe je določeno, da je treba ugodnost od preferenčnih posojil izračunati kot razliko med zneskom plačanih obresti in zneskom, ki bi ga plačala družba za primerljivo komercialno posojilo, ki bi ga lahko pridobila na trgu.
This argument is therefore rejected.
Ker Komisiji, kot je že bilo navedeno, niso bile predložene kakršne koli pomembne ocene tveganja, je oblikovala tržno referenčno vrednost za primerljiva komercialna posojila.
Calculation of the subsidy amount
Ugodnost v OP je bila izračunana kot razlika med dejansko plačanimi obrestmi v OP in obrestmi, ki bi bile plačane pri uporabi referenčne vrednosti.
Article 6(b) of the basic Regulation provides that the benefit on preferential loans should be calculated as the difference between the amount of interest paid and the amount that would be paid for a comparable commercial loan which the firm could obtain on the market.
Subvencijske stopnje, izračunane za vzorčene proizvajalce izvoznike, ki temeljijo na tej metodologiji, so naslednje:
As stated, with the absence of any meaningful risk assessment, the Commission established a market benchmark for comparable commercial loans.
Ime družbe
The benefit was calculated for the IP as the difference between the interest actually paid during the IP, and the interest that would have been paid using the benchmark.
Stopnja subvencije
Company Name
Vzorčeni proizvajalci izvozniki v OP niso prejeli nobenih ugodnosti v okviru subvencijskih programov za izvozne kredite, kreditnih linij, izvoznih jamstev, programa „Green Express“ ali ugodnosti z omogočanjem dostopa off-shore holdingom.
Subsidy margin
Programi nepovratnih sredstev
Xinyi PV Products (Anhui) Holdings Ltd
Vzorčene družbe niso v OP iz programov „znane blagovne znamke“ ali „najboljše kitajske blagovne znamke“ prejele nobenih ugodnosti.
Other preferential lending schemes
Posebni programi nepovratnih sredstev in nepovratna sredstva
No benefits had been received by the sampled exporting producers under export credit subsidy programmes, credit lines, export guarantees, the ‘Green Express’ programme or as benefits through access to offshore holding companies during the IP.
Vzorčene družbe so od različnih vladnih organov na več ravneh oblasti prejele znatna enkratna nepovratna sredstva, zaradi česar so prejele ugodnost v OP.
Grant programmes
Te so bile ugotovljene med preverjanjem zadevnih družb in niso bile razkrite niti v izpolnjenih vprašalnikih zadevnih družb, niti v izpolnjenem vprašalniku kitajske vlade, kot je bilo zahtevano.
No benefits had been received by the sampled companies from ‘Famous Brands’ or ‘China World Top Brands’ programmes during the IP.
V pritožbi je bilo navedeno, da so proizvajalci solarnega stekla prejeli ta enkratna nepovratna sredstva od pokrajinskih in lokalnih vladnih organov, in da so jim ta prinesla ugodnosti, saj so bila denarna sredstva prejeta brez ustreznega obravnavanja [16].
Specific grant programmes and grants
V obvestilu o začetku je tudi navedeno, da so „programi nepovratnih sredstev“ subvencijska praksa, ki se uporablja za podporo industriji solarnega stekla.
The sampled companies received significant one-off grants from various government authorities at many levels of government resulting in the receipt of a benefit during the IP.
Ta nepovratna sredstva so družbe prejele od nacionalnih, pokrajinskih, mestnih, deželnih ali okrajnih vladnih organov, pri čemer se zdi, da so bila vsa specifična za zadevne družbe ali specifična v smislu lokacije ali vrste industrije.
These were found during the verification of the companies concerned and were not disclosed in the questionnaire replies of the companies concerned nor were they disclosed in the questionnaire reply of the GOC, as requested.
Raven pravnih podrobnosti za ta zakon, v skladu s katerim so bile dodeljene te ugodnosti, če je zanje sploh obstajala pravna podlaga, običajno ni bila razkrita, čeprav je bila Komisiji pogosto, vendar ne vedno, predložena kopija dokumenta, ki ga je izdal vladni organ, ki je spremljal dodelitev nepovratnih sredstev.
The complaint alleged that producers of solar glass received these one-off grants from provincial and local government bodies and that these conferred a benefit as the monies were received without adequate consideration [16].
Ena vzorčena družba je v OP prejela nepovratna sredstva iz gospodarske razvojne cone, v kateri se nahaja.
The Notice of Initiation also sets out that ‘grant programmes’ are a subsidy practice used to support the solar glass industry.
Ta nepovratna sredstva so bila v okviru gospodarske razvojne cone izračunana v višini 20 % katerega koli davka, ki ga je družba plačala lokalnim davčnim organom, in so med drugim zajemala davek na dohodek družb, davek na rabo zemljišča in davek na dohodek od dividend.
These grants were given to the companies by national, provincial, city, county or district government authorities, and all appeared to be specific to the companies concerned, or specific in terms of location or type of industry.
Druga vzorčena družba je prejela velika nepovratna sredstva v OP od lokalne vlade za kritje dajatev, ki so potrebne za priključitev družbe na električno energijo, ki bi jih sicer plačala sama.
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was usually not disclosed although the Commission was often but not always given a copy of a document issued by a government authority which accompanied the grant of funds.
Ta so bila družbi dodeljena v okviru „podpore velikim družbam s sedežem v regiji“.
One sampled company received grants during the IP from the Economic Development Zone within which it is located.
Spet druga vzorčena družba je iz sklada za prilagoditve industrije komisije za nacionalni razvoj in reforme prejela za proizvodnjo visokotehnološkega solarnega stekla neposredna nepovratna sredstva v višini 25 milijonov CNY.
These grants were calculated by the Economic Development Zone at 20 % of any taxes paid by the company to local tax authorities, and covered corporate income tax, land use tax, and dividend income tax, amongst others.
Ta neposredna nepovratna sredstva je družba prejela od države leta 2006, pri čemer jih je porazdelila v višini 10 % nepovratnih sredstev v okviru naslednjih 10 let.
Another sampled company received a large grant in the IP from the local government to cover the fees required for the connection of the company to the electricity supply, which they would otherwise have paid themselves.
V OP se je zato kot ugodnost štelo 2,5 milijona CNY.
This was granted to the company ‘to support large companies established in the region’.
Ista družba je v svojih računovodskih izkazih za leto 2012 vknjižila tudi druga nepovratna sredstva, prejeta s strani lokalnih davčnih uradov in drugih lokalnih vladnih organov.
Another sampled company received a direct grant of 25 million CNY from the National Development and Reform Commission (NDRC) fund for Industrial Adjustment for the production of high tech solar glass.
Družba je navedla, da večina teh nepovratnih sredstev dejansko ni pomenila neposrednih prenosov denarja s strani teh organov na družbo, ampak povračila zneskov, ki jih je družba predhodno že plačala vladi.
This direct grant from the State was received in 2006 and the company apportioned 10 % of the grant over the next 10 years.
Ker Komisiji ni bilo predloženega zadovoljivega dokaza, slednja ne more sprejeti take razlage.
2,5 million CNY was therefore taken as the benefit during the IP.
Spet druga vzorčena družba je pred OP s strani lokalne vlade prejela neposredna nepovratna sredstva v višini 15 milijonov CNY, pri čemer jih je porazdelila v višini 10 % nepovratnih sredstev v okviru naslednjih 10 let.
The same company also had booked in its accounts for 2012 other grants from the local tax bureaux and other local government bodies.
Nepovratna sredstva so bila družbi izplačana za razvoj fotonapetostne industrije (ki vključuje sektor za solarno steklo), pospešeno gradnjo napredne proizvodne baze v lokalni industrijski coni in nemoteno izvajanje velikih projektov.
The company stated that most of these grants were not in fact direct transfers of money from these bodies to the company, but reimbursements of sums previously paid by the company to the government.
Ista družba je prejela tudi več drugih nepovratnih sredstev pred OP, pri čemer je delež nepovratnih sredstev dodelila za OP.
As no satisfactory evidence could be provided, the Commission cannot accept this explanation.
Vendar družba ni predložila nobenih podrobnosti o značaju teh nepovratnih sredstev, zaradi odsotnosti takih informacij pa so bila za sprejetje sklepa uporabljena razpoložljiva dejstva.
Another sampled company received a direct grant of 15 million CNY before the IP from the local government and the company apportioned 10 % of the grant over the next 10 years.
Komisija je zaradi odsotnosti drugih razpoložljivih dejstev sklenila, da so ta nepovratna sredstva specifična za to družbo in da je treba znesek nepovratnih sredstev, dodeljenih za OP, šteti za ugodnost.
The grant was paid to the company for the development of the photovoltaic industry (which includes the solar glass sector), the accelerated construction of the advanced manufacturing base in the local industrial zone, and smooth implementation of major projects.
Kitajska vlada je bila pozvana, naj predloži nadaljnje informacije in se udeleži posvetovanj v zvezi s temi nepovratnimi sredstvi, vendar je to zavrnila.
The same company received also several other grants prior to the IP and allocated a proportion of the grant to the IP.
Komisija je na podlagi zbranih dokazov o prejemu teh nepovratnih sredstev s strani vzorčenih družb in zaradi odsotnosti kakršnih koli drugih informacij ta nepovratna sredstva štela za subvencijo v smislu člena 3(1)(a)(i) in (2) osnovne uredbe, in sicer v smislu prenosa sredstev s strani kitajske vlade proizvajalcem zadevnega izdelka v obliki nepovratnih sredstev, s čimer je bila dodeljena ugodnost.
However no details regarding the nature of these grants were provided by the company and in the absence of such information, facts available were used to arrive at a conclusion.
Glede na to, da so ta nepovratna sredstva omejena na nekatere družbe ali posebne projekte v določenih regijah in dodeljena za izpolnjevanje enkratnih zahtev vzorčenih družb, so slednja specifična tudi v smislu členov 4(2)(a) in 4(3) osnovne uredbe.
The Commission has concluded in the absence of other facts available, that these grants are specific to this company; and that the amount of grant allocated to the IP should be considered as a benefit.
Glede na to, da pogoji za upravičenost in dejanska merila za izbor podjetij, upravičenih do ugodnosti, niso pregledna in objektivna ter se ne uporabljajo samodejno, ta nepovratna sredstva prav tako ne izpolnjujejo zahtev za nespecifičnost iz člena 4(2)(b) osnovne uredbe.
The GOC was invited to give further information and to enter into consultations regarding these grants, but declined to do so.
Poleg tega ni dokazov, da so nepovratna sredstva vključena v krovni subvencijski program.
On the basis of the evidence collected with regard to the receipt of these grants by the sampled companies and in the absence of any other information, the Commission has considered these grants to be a subsidy within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.
Kitajska vlada je po razkritju izpodbijala pooblastilo Komisije za preiskavo teh nepovratnih sredstev in njeno analizo razpoložljivih delnih informacij.
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions, granted to meet the one-off requirements of the sampled companies.
Vendar je Komisija skrbno analizirala zaupne poslovne informacije, ki so jih zagotovile zadevne družbe, in je, kadar so obstajali dokazi o tem, da so bile podeljene ugodnosti in da so bila nepovratna sredstva specifična, nepovratna sredstva izravnala.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
Družbe so v vseh primerih predložile informacije o znesku nepovratnih sredstev in o tem, kdo jih je zagotovil, tudi če družba v nekaterih primerih ni imela nobenega dokumenta, ki bi dokazoval pravno podlago, v skladu s katero je koncedent zagotovil nepovratna sredstva.
Further, there is no evidence that the grants belong to an overarching subsidy programme.
Poleg tega so zadevne družbe ta dohodek v računovodskih izkazih večinoma knjižile pod postavko „dohodek od subvencij“ in so te izkaze neodvisno revidirale.
Following disclosure the GOC challenged the Commission’s authority to investigate these grants and the Commission’s analysis of the partial information available to it.
To se je štelo za pozitiven dokaz o subvenciji, ki je zagotovila ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi.
However the Commission has carefully analysed the business-confidential information made available by the companies concerned and where there is evidence both of a benefit and that the grant was specific, the grant has been countervailed.
Ena vzorčena družba je iz istih razlogov izpodbijala tudi pooblastilo Komisije za preiskavo in izravnavo teh nepovratnih sredstev, specifičnih za družbo.
In all cases the companies provided information as to the amount of the grant, and from whom the grant was made, even if in certain cases the company had no document to prove the legal basis on which the grantor had provided the grant.
Komisija iz istih razlogov zavrača njen argument in poudarja svoje stališče, da ima pooblastilo za preiskavo teh nepovratnih sredstev in njihovo izravnavo, kadar je to potrebno.
The companies concerned also mostly booked this income under the heading ‘subsidy income’ in their accounts and had had these accounts independently audited.
Spodnja preglednica kaže izračun ugodnosti za zgoraj navedena nepovratna sredstva, pri čemer se za ugodnost šteje prejet znesek v obdobju preiskave ali knjižen znesek za obdobje preiskave, če ga je zadevna družba tudi amortizirala.
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
Programi neposredne davčne oprostitve in znižanja davka
For the same reasons the Commission rejects their argument and restates its position that it has the authority to investigate these grants and countervail them when appropriate.
Na podlagi programa „dve leti brez, tri leta polovica“ podjetjem s tujimi naložbami („PTN“) prvi dve leti ni treba plačati davka na dohodek družb, v naslednjih treh letih pa namesto 25 % davka plačajo le 12,5 % davka.
The table below shows the calculation of benefit for these grants set out above, with the benefit taken as the amount received in the investigation period, or booked for the investigation period, where the amount was depreciated by the company concerned.
Pravna podlaga tega programa sta člen 8 Zakona o davku na dohodek Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja („Zakon o obdavčitvi PTN“) in člen 72 Izvedbenih pravil Zakona o davku na dohodek Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja.
Other Grant programmes Company Name
Po navedbah kitajske vlade se je ta program končal v skladu s členom 57 Zakona o davku na dohodek podjetij („Zakon EIT“) iz leta 2008 s prehodnim obdobjem do konca leta 2012.
Direct tax exemption and reduction programmes
Zakon tako jasno navaja, da bodo v okviru te sheme ugodnosti v davčnem letu 2012.
The ‘two free, three half’ programme for foreign invested enterprises
Shema „dve leti brez, tri leta polovica“ je družbam prinesla ugodnosti v poslovnem letu 2012, po tem letu pa je bila po navedbah kitajske vlade ukinjena.
The ‘two free, three half’ programme entitles foreign invested enterprises (‘FIEs’) to pay no corporate income tax for the first two years, and to pay only 12,5 % rather than 25 % for the next three years.
Ena od vzorčenih družb je bilo tuje podjetje, ki je to davčno shemo uporabljalo v OP.
The legal basis of this programme is Article 8 of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (the ‘FIE Tax Law’) and Article 72 of the Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises According to the GOC this programme was terminated under Article 57 of the Enterprise Income Tax Law (EIT Law) of 2008 with a transition period until the end of 2012.
Namesto polne davčne stopnje za družbe v višini 25 % je imela davčno stopnjo v višini 12,5 %, kar je bilo navedeno v davčni napovedi o dohodkih družb za leto 2012 in v letnih računovodskih izkazih.
The law therefore makes clear that there would be a benefit under this scheme in the tax year 2012.
Ta argument je bil sprejet, saj Komisija za to vzorčeno družbo zaradi posebnih okoliščin tega primera nima dokaza o trajajoči ugodnosti.
One of the sampled companies was a foreign owned enterprise which used this tax scheme during the IP.
Visokotehnološka podjetja in podjetja z novo tehnologijo
They received a corporate tax rate of 12,5 % rather than the full rate of 25 %, which was stated on their corporate tax return for 2012 and in their annual accounts.
Ta program omogoča družbam, ki lahko dokažejo, da izpolnjujejo določeno zbirko meril za priznanje statusa „visokotehnološkega podjetja in podjetja z novo tehnologijo“, da v primerjavi s standardno 25-odstotno davčno stopnjo prejmejo 15-odstotno znižanje davka na dohodek družb.
The Commission disclosed these findings to interested parties, and received comments from the GOC stating that under the Notice of Transition [17] all benefits under this scheme would cease in 2012.
Pravna podlaga za ta program so člen 28(2) Zakona o davku na dohodek podjetij iz leta 2008 („Zakon EIT“), „Upravni ukrepi za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo“ (Guo Ke Fa Huo [2008] št. 172), člen 93 Predpisov o izvajanju Zakona o davku na dohodek podjetij ter Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka od dohodka s strani visokotehnoloških podjetij in podjetij z novo tehnologijo (Guo Shui Han [2008] št. 985).
The GOC stated that therefore should countervailing duties be imposed, no duties could be imposed as regards the benefit received under this scheme by one sampled company during the IP.
Ta shema se uporablja za visokotehnološka podjetja in podjetja z novo tehnologijo, ki jih je kot take priznala kitajska vlada.
This argument is accepted, as for this sampled company, in the particular circumstances of this case, the Commission has no evidence of any continuing benefit.
Da bi podjetja bila upravičena do te sheme, morajo imeti temeljne pravice neodvisne intelektualne lastnine in izpolnjevati naslednje zahteve, navedene v pravni podlagi in povzete, kot sledi:
Although the ‘two free, three half’ scheme has been countervailed in previous Regulations, for this one sampled company the Commission will not impose a duty to countervail the benefit found during the IP, as the Commission has no evidence that for this one sampled company the scheme or any variant of it would be in force on the date that the duties are imposed.
njihova proizvodnja mora biti vključena v obseg izdelkov na „visokotehnoloških področjih, za katere se uporablja ključna podpora države“;
High and New Technology Enterprises
njihovi skupni stroški za raziskave in razvoj morajo predstavljati 3–6 % skupnega dohodka od prodaje;
This programme allows companies that can show that they meet a certain set of criteria to be recognised as a ‘High and New Technology Enterprise’ to receive a reduction to 15 % on their corporate income tax, as compared to the standard rate of 25 %.
njihovi dohodki od prodaje visokotehnoloških izdelkov in izdelkov z novo tehnologijo morajo predstavljati več kot 60 % skupnega dohodka od prodaje;
The legal basis of this programme are Article 28(2) of the Enterprise Income Tax Law of 2008 (the EIT law), along with the ‘Administrative Measures for the Determination of High and New Technology Enterprises’ (Guo Ke Fa Huo [2008] No 172); and Article 93 of the Regulations on the Implementation of Enterprise Income Tax Law, along with the Notice of the State Administration of Taxation on the issues concerning the Payment of Enterprise Income Tax by High and New Technology Enterprises (Guo Shui Han [2008] No 985).
osebje na področju raziskav in razvoja mora predstavljati 10 % celotnega osebja;
This scheme applies to High and New Technology Enterprises recognised as such by the GOC.
izpolnjene morajo biti druge zahteve iz „Upravnih ukrepov za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo iz leta 2008“.
To be eligible for this scheme enterprises shall have core independent intellectual property rights and must meet the following requirements which are set out in the legal basis and summarised as follows:
Za nekatere vzorčene družbe, vendar ne vse, je bilo ugotovljeno, da so to shemo uporabljale, pri čemer so namesto 25 % plačale le 15 % davka na dohodek družb.
their production is included in the scope of the products in the ‘High-Tech Fields with Key State Support’;
Te družbe so se prijavile kot visokotehnološka podjetja in podjetja z novo tehnologijo in so prejele uradno obvestilo, da so izpolnile merila iz sheme in so zato upravičene, da ustrezno izpolnijo svoje davčne napovedi o dohodkih družb.