natgillin/translations-raw huggingface dataset:
The ‘Go Global’ Special Fund; The Trade Promotion Fund for Agriculture, Light Industry and Textile Products;
Sheme, ki so jih v obdobju preiskave uporabljali vzorčeni kitajski proizvajalci izvozniki
Tax credits of up to 40 % of the purchase value of domestically produced equipment;
Preferenčna posojila industriji rezanih poliestrskih vlaken
Other Regional/Provincial Programmes.
Pritožnik je trdil, da imajo proizvajalci rezanih poliestrskih vlaken v skladu s politiko kitajske vlade, ki zagotavlja finančno pomoč za spodbujanje in podporo rasti in razvoja tekstilne industrije in industrije kemičnih vlaken, dostop do posojil z nizko obrestno mero strateških bank in državnih komercialnih bank.
As concerns the provision of PTA and MEG for less than adequate remuneration, the complaint alleged that the GOC controls certain upstream industries and products so as to provide favourably priced inputs to producers of PSF, namely for PTA and MEG.
Pravna podlaga
On this basis PSF producers receive countervailable subsidies through the purchase from State-owned enterprises of government-produced PTA and MEG at below market price and thus at less than adequate remuneration.
Preferenčna posojila na Kitajskem urejajo naslednje pravne določbe: zakon LRK o komercialnih bankah („zakon o bankah“), splošna pravila o posojilih, ki jih je Ljudska banka Kitajske objavila 28. junija 1996, in sklep št. 40 državnega sveta.
However, the investigation revealed that the Chinese exporting producers/groups of exporting producers of PSF were importing most of their PTA and MEG inputs to produce PSF for export under an inward processing system.
Izračun zneska subvencije
Consequently, no subsidies for the sampled companies under this alleged programme could be established.
Člen 6(b) osnovne uredbe določa, 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.
Following disclosure, the complainant noted that the Commission provided a partial analysis only for one subsidy scheme not used by the sampled Chinese exporting producers during the investigation period that is the provision of PTA/MEG at subsidised prices.
Komisija je določila tržno referenčno vrednost za primerljiva komercialna posojila.
With regard to this scheme, the complainant argued that the way the sample was established and the fact that a major PSF producer in China was not covered by the investigation affected the determination of subsidisation for this scheme.
Referenčna mera je bila oblikovana na podlagi kitajskih obrestnih mer, prilagojenih tako, da izražajo običajno tržno tveganje (tj. štelo se je, da bi vsa podjetja na Kitajskem dobila obveznice najvišje ocene „stopnja nevlaganja“ (BB pri Bloombergu), za običajno obrestno mero Ljudske banke Kitajske pa je bila uporabljena ustrezna premija, pričakovana za obveznice, ki jih izdajo podjetja s to oceno).
As it was explained in recitals 16 and 18 above, out of the 23 Chinese exporting producers/group of exporting producers that cooperated in the investigation, the Commission selected a sample comprising of the five largest exporting producers/groups of exporting producers which was considered representative within the meaning of Article 27 of the basic Regulation.
Ugodnosti za proizvajalce izvoznike/skupine proizvajalcev izvoznikov so bile izračunane z upoštevanjem razlike v obrestnih merah, izražene v odstotku, pomnožene z neporavnanim zneskom posojila, tj. obresti, ki v obdobju preiskave niso bile poravnane.
The Chinese producer to which the complainant referred and which was not included in the sample was not exporting PSF to the Union in significant quantities during the investigation period.
Ta znesek je bil nato dodeljen za celotni prihodek od prodaje, ki so ga ustvarili sodelujoči proizvajalci izvozniki.
Therefore, the non-inclusion of this producer did not affect the representativity of the sample and did not have any significant effect on the conclusions regarding the subsidy scheme in question.
Ugodnost, ugotovljena v okviru te sheme, znaša 0–0,50 %.
The Commission confirms that it sought information and replies concerning all subsidy schemes alleged in the complaint including those mentioned by the complainant in its comments to the disclosure, but these schemes were found not to be used by the sampled exporting producers/group of exporting producers.
Zagotavljanje pravic do uporabe zemljišča za plačilo, ki je nižje od primernega
In recital 78 the Commission provided additional details on the provision of PTA/MEG for less than adequate remuneration as this subsidy scheme was featured as a major allegation in the complaint possibly conferring a significant countervailable subsidy.
Ureditev pravic do uporabe zemljišč na Kitajskem urejata Zakon Ljudske republike Kitajske o upravljanju zemljišč in Zakon Ljudske republike Kitajske o stvarnih pravicah.
Schemes used by sampled Chinese exporting producers during the investigation period
Izvajanje v praksi
Preferential loans to the PSF industry
V skladu s členom 2 zakona o upravljanju zemljišč so vsa zemljišča v državni lasti, saj v skladu s kitajsko ustavo in ustreznimi pravnimi določbami zemljišča skupaj pripadajo kitajskemu ljudstvu.
The complainant alleged that the producers of PSF benefit from low (subsidised) interest rate loans from policy banks and State-owned commercial banks, pursuant to the GOC policy to provide financial assistance in order to encourage and support to growth and development of the textile and chemical fibre industry.
Zemljišč ni mogoče prodati, v skladu z zakonom pa se lahko dodelijo pravice do uporabe zemljišč.
Legal basis
Državni organi jih lahko dodelijo prek javnih razpisov, ponudb ali dražb.
The following legal provisions provide for preferential lending in China: The Law of the PRC on Commercial Banks (the banking law), The General Rules on Loans promulgated by the People's Bank of China (PBOC) on 28 June 1996 and Decision No 40 of the of the State Council.
Ugotovitve preiskave
Calculation of the subsidy amount
Sodelujoči proizvajalci izvozniki/skupine proizvajalcev izvoznikov so predložili informacije glede zemljišč, ki jih uporabljajo, in ustrezne pogodbe/potrdila o pravicah do uporabe zemljišč, kitajska vlada pa ni predložila nobenih informacij o določanju cen pravic do uporabe zemljišč.
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.
Ugotovljeno je bilo, da položaj na Kitajskem v zvezi s pravicami do uporabe zemljišč ni tržno usmerjen, zato se zdi, da na Kitajskem v zasebnem sektorju ni na voljo prav nobenih referenčnih vrednosti.
The Commission established a market benchmark for comparable commercial loans.
Zato prilagoditev stroškov ali cen na Kitajskem ni izvedljiva.
The benchmark was constructed based on the Chinese interest rates, adjusted to reflect normal market risk (i.e. it was considered that all firms in China would be accorded the highest grade of ‘Non-investment grade’ bonds only (BB at Bloomberg) and an appropriate premium expected on bonds issued by firms with this rating to the standard lending rate of the People's Bank of China was applied).
V teh okoliščinah se šteje, da na Kitajskem ni trga in je, v skladu s členom 6(d)(ii) osnovne uredbe, odobrena uporaba zunanje referenčne vrednosti za ocenjevanje zneska ugodnosti.
The benefit to the exporting producers/groups of exporting producers has been calculated by taking the interest rate differential, expressed as a percentage, multiplied by the outstanding amount of the loan, i.e. the interest not paid during the investigation period.
Glede na to, da kitajska vlada ni predložila predloga za zunanjo referenčno vrednost, je morala Komisija pri določitvi ustrezne zunanje referenčne vrednosti uporabiti razpoložljiva dejstva.
This amount was then allocated over the total sales turnover of the cooperating exporting producers.
Glede tega se je zdelo primerno, da se iz razlogov, navedenih v uvodni izjavi 94, kot ustrezna referenčna vrednost uporabijo informacije z ločenega carinskega območja Tajvan.
The benefit established for this scheme ranges between 0 % and 0,50 %.
Komisija meni, da so cene zemljišč na Tajvanu najboljši približek za območja na Kitajskem, kjer imajo sedež sodelujoči proizvajalci izvozniki.
Provision of land use rights for less than the adequate remuneration
Večina proizvajalcev izvoznikov je v vzhodnem delu Kitajske, na razvitih območjih z visokim BDP (bruto domačim proizvodom) v provincah z gosto poseljenimi območji.
The land-use right provision in China falls under Land Administration Law of the People's Republic of China and Real Right Law of the People's Republic of China.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna na podlagi ugodnosti za prejemnike, ki je bila ugotovljena v obdobju preiskave.
Practical implementation
Ugodnost za prejemnike se izračuna z upoštevanjem razlike med zneskom, ki ga je vsaka družba plačala za pravice do uporabe zemljišč, in zneskom, ki bi moral biti običajno plačan na podlagi tajvanske referenčne vrednosti.
According to Article 2 of the Land Administration Law, all land is government-owned since, according to the Chinese constitution and relevant legal provisions, land belongs collectively to the people of China.
Pri izračunu je Komisija uporabila povprečno ceno zemljišča na kvadratni meter, ki je bila ugotovljena za Tajvan ter popravljena zaradi zmanjševanja vrednosti valute in sprememb v zvezi z BDP od datumov zadevnih pogodb za pravice do uporabe zemljišč.
No land can be sold but land-use rights may be assigned according to the law.
Informacije glede cen industrijskih zemljišč so bile pridobljene na spletni strani industrijskega urada tajvanskega ministrstva za gospodarske zadeve.
The State authorities can assign it through public bidding, quotation or auction.
Zmanjševanje vrednosti valute in spremembe v zvezi z BDP za Tajvan so bili izračunani na podlagi inflacijskih stopenj in spreminjanja BDP na prebivalca pri sedanjih cenah v USD za Tajvan, kot jih je Mednarodni denarni sklad objavil v svojih svetovnih gospodarskih napovedih („World Economic Outlook“) za leto 2011.
Findings of the investigation
V skladu s členom 7(3) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za obdobje preiskave z uporabo običajne življenjske dobe pravice do uporabe zemljišč za uporabo industrijskih zemljišč na Kitajskem, tj. 50 ali 70 let.
The cooperating exporting producers/groups of exporting producers have reported information regarding the land they hold as well as the relevant land-use rights contracts/certificates, but no information was provided by the GOC about pricing of land-use rights.
Ta znesek je bil nato dodeljen za celotni prihodek od prodaje, ki so ga vzorčeni proizvajalci izvozniki ustvarili v obdobju preiskave, ker subvencija ni pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
As it was concluded that the situation in China with respect to land-use rights is not market-driven, there appear to be no available private benchmarks at all in China.
Ugodnost, ugotovljena v okviru te sheme, znaša 0,02–0,82 %.
Therefore, an adjustment of costs or prices in China is not practicable.
Programi neposrednih davčnih oprostitev in znižanja davka
In these circumstances it is considered that there is no market in China and, in accordance with Article 6(d)(ii) of the basic Regulation, the use of an external benchmark for measuring the amount of benefit is warranted.
Oprostitve davka od dohodkov za dohodke od dividend med upravičenimi rezidenčnimi podjetji
Given that the GOC failed to submit any proposal for an external benchmark the Commission had to resort to facts available in order to establish an appropriate external benchmark.
Pravna podlaga za tako oprostitev davka od dividend sta člena 25 in 26 Zakona o davku od dohodkov družb in člen 83 Predpisov o izvajanju Zakona o davku od dohodkov družb.
In this respect it was considered appropriate to use information from the Separate Customs Territory of Taiwan as an appropriate benchmark for reasons set out in recital 94 below.
Ta program vsebuje ugodnejšo davčno obravnavo kitajskih rezidenčnih družb, ki imajo deleže v drugih kitajskih rezidenčnih družbah, v obliki oprostitve od davka od dohodkov iz nekaterih dividend, premij in drugih naložb v lastniške deleže za rezidenčne matične družbe.
The Commission considers that the land prices in Taiwan offer the best proxy to the areas in China where the cooperating exporting producers are based.
Na davčni napovedi dohodkov dveh vzorčenih proizvajalcev izvoznikov/skupin proizvajalcev izvoznikov je naveden znesek, oproščen davka od dohodkov.
The majority of the exporting producers are located in the eastern part of China, in developed high-GDP (gross domestic product) areas in provinces with a high population density.
Ta znesek se imenuje dividende, bonusi in drugi dohodki od kapitalskih naložb upravičenih rezidentov in družb v skladu s pogoji Dodatka 5 k napovedi za davek od dohodka (letna napoved za odmero davčnih ugodnosti).
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the investigation period.
Zadevna podjetja na te zneske niso plačala davka od dohodkov.
The benefit conferred on the recipients is calculated by taking into consideration the difference between the amount paid by each company for land use rights and the amount that should have been normally paid on the basis of the Taiwanese benchmark.
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 doing this calculation, the Commission used the average land price per square meter established in Taiwan corrected for currency depreciation and GDP evolution as from the dates of the respective land use right contracts.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za celotni prihodek od prodaje, ki so ga družbe sodelujočih proizvajalcev izvoznikov ustvarile v obdobju preiskave, ker subvencija ni pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The information concerning industrial land prices was retrieved from the website of the Industrial Bureau of the Ministry of Economic affairs of Taiwan.
Ugodnost, ugotovljena v okviru te sheme, znaša 0–0,06 %.
The currency depreciation and GDP evolution for Taiwan were calculated on the basis of inflation rates and evolution of GDP per capita at current prices in USD for Taiwan as published by the International Monetary Fund in its 2011 World Economic Outlook.
Programi posredne obdavčitve in uvoznih tarif
In accordance with Article 7(3) of the basic Regulation this subsidy amount (numerator) has been allocated to the investigation period using the normal life time of the land use right for industrial use land in China, i.e. 50 years or 70 years.
Oprostitve davka na dodano vrednost („DDV“) in rabati uvoznih tarif za uporabo uvožene opreme
This amount has then been allocated over the total sales turnover of the sampled exporting producers during the investigation period, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
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 uprave 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 podjetja s tujimi naložbami ali domače družbe iz leta 2008.
The benefit established for this scheme ranges between 0,02 % and 0,82 %.
Ta program zagotavlja oprostitev od plačila DDV in uvoznih dajatev za podjetja s tujimi naložbami ali domače družbe za uvoz osnovnih delovnih sredstev, ki se uporabljajo v njihovi proizvodnji.
Direct Tax Exemption and Reduction programmes
Da bi bila upravičena do te oprostitve, oprema ne sme biti uvrščena na seznam neupravičene opreme, družba, ki zanjo zaprosi, pa mora pridobiti certifikat projektov, ki jih spodbuja država; izdajo ga kitajski organi ali Komisija za nacionalni razvoj in reforme v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo.
Income tax exemptions on dividend income between qualified resident enterprises
O oprostitvi od plačila DDV in uvoznih dajatev za uvoženo opremo so poročali štirje vzorčeni kitajski proizvajalci izvozniki/skupine kitajskih proizvajalcev izvoznikov.
The legal bases of such tax exemption of dividend income are Articles 25-26 of the Enterprise Income Tax Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV in dajatev za uvoženo opremo.
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.
Prejeta ugodnost se je postopoma obračunavala v dobi uporabe opreme v skladu z običajnimi računovodskimi postopki družbe.
On the income tax statement of two sampled exporting producers/groups of exporting producers there is an amount exempted from income tax.
Ugodnost, ugotovljena v okviru te sheme, znaša 0 %– 0,45 %.
This amount is referred to as dividends, bonuses and other equity investment income of eligible residents and enterprises in line with the conditions in Appendix 5 to the Income tax return (Annual Statement of Tax Preferences).
Vračilo DDV za podjetja s tujimi naložbami, ki kupijo opremo, proizvedeno na Kitajskem
No income tax was paid by the relevant companies on these amounts.
Pravna podlaga za ta program sta okrožnica državne davčne uprave o objavi začasnih ukrepov za upravljanje povračila odmerjenega davka za nakupe na domačem trgu proizvedene opreme za podjetja s tujimi naložbami št. 171, 199, z dne 20. septembra 1999, in obvestilo ministrstva za finance in državne davčne uprave št. 176 [2008] o prenehanju izvajanja politike vračila davka družbam, v katere je vložen tuji kapital, za njihove nakupe na domačem trgu proizvedene opreme.
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.
Ta program zagotavlja ugodnosti v obliki povračila DDV za nakup na domačem trgu proizvedene opreme za podjetja s tujimi naložbami.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (numerator) has been allocated over the total sales turnover of the cooperating exporting producers companies during the investigation period, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta oprema ne sme biti uvrščena v katalog opreme, ki ni izvzeta iz plačila, vrednost opreme pa ne sme preseči skupne omejitve naložb subjekta, v katerega se vlaga tuji kapital, v skladu s „poskusnimi upravnimi ukrepi za nakup na domačem trgu proizvedene opreme“.
The benefit established for this scheme ranges between 0 % and 0,06 %.
Podrobne informacije o tej shemi, vključno z zneskom prejete ugodnosti, sta predložila dva vzorčena proizvajalca izvoznika/dve skupini proizvajalcev izvoznikov.
Indirect Tax and Import Tariff Programmes
Kot ugodnost za prejemnike se šteje znesek povračila DDV za nakup na domačem trgu proizvedene opreme.
Value added Tax (‘VAT’) exemptions and import tariff rebates for the use of imported equipment
Prejeta ugodnost se je postopoma obračunavala v dobi uporabe opreme v skladu z običajno prakso industrije.
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 foreign-invested companies or domestic enterprises, 2008.
Ugodnost, ugotovljena v okviru te sheme, znaša od 0 % do 0,01 %.
This programme provides an exemption from VAT and import tariffs in favour of foreign-invested enterprises or domestic enterprises for imports of capital equipment used in their production.
Drugi regionalni/provincialni programi
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 National Development and Reform Commission in accordance with the relevant investment, tax and customs legislation.
S preiskavo se je potrdilo, da vzorčene družbe v obdobju preiskave niso prejemale nobenih ugodnosti v okviru programov iz uvodne izjave 75.
Four of the sampled Chinese exporting producers/groups of exporting producers reported an exemption from VAT and import tariffs for the imported equipment.
Znesek subvencij
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Znesek subvencij, določen v skladu z določbami osnovne protisubvencijske uredbe, izražen ad valorem, za kitajske proizvajalce izvoznike znaša 0,76–1,77 %.
The benefit received was amortised over the life of the equipment according the company's normal accounting procedures.
Pritožnik je po razkritju trdil, da ni jasno, kako je Komisija izračunala razpon skupne subvencijske stopnje.
The benefit established for this scheme ranges between 0 % and 0,45 %.
Razpon skupnih seštetih subvencij iz uvodne izjave 114 za kitajske vzorčene proizvajalce izvoznike/skupine proizvajalcev izvoznikov, izražen ad valorem, predstavlja nižjo in višjo skupno subvencijsko stopnjo petih vzorčenih proizvajalcev izvoznikov/skupin proizvajalcev izvoznikov.
VAT rebates on FIE purchases of Chinese-made equipment
Sklep o Kitajski
The legal bases of this programme are Circular of State Administration of taxation on the release of the provisional measures for the Administration of tax refunds for purchase domestically-manufactured equipment by FIEs No 171, 199, 20.9.1999; Notice of the Ministry of Finance and the State Administration of Taxation on Stopping the Implementation of the Policy of Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment, No 176 [2008] of the Ministry of Finance.
Glede na zneske de minimis subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, za kitajske proizvajalce izvoznike, se ne smejo uvesti ukrepi na uvoz rezanih poliestrskih vlaken s poreklom s Kitajskega.
This programme provides benefits in the form of VAT refunds for the purchase of domestically produced equipment by FIEs.
Sklenjeno je bilo, da bi bilo treba preiskavo glede uvoza s poreklom iz Ljudske republike Kitajske v skladu s členom 14(3) osnovne uredbe zaključiti.
The equipment must not fall into the Non-Exemptible Catalogue and the value of the equipment must not exceed the total investment limit on an FIE according to the ‘trial Administrative Measures on Purchase of Domestically Produced Equipment’.
INDIJA