natgillin/translations-raw huggingface dataset:
This programme constitutes a subsidy as it provides a financial contribution in the form of revenue forgone by the government of the PRC according to Article 3(1)(a)(ii) of the basic Regulation.
Da bi bila upravičena do oprostitve, oprema ne sme biti uvrščena na seznam neupravičene opreme, družba, ki zanjo zaprosi, pa mora pridobiti certifikat za projekt, ki ga spodbuja država, ki ga izdajo kitajski organi ali agencija NDRC v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo.
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 anti-subsidy Regulation.
Pravna podlaga tega programa so Okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa št. 37/1997, Obvestilo ministrstva za finance, splošne carinske uprave in državne davčne uprave o prilagoditvi določenih politik o preferencialnih uvoznih dajatvah, Objava ministrstva za finance, splošne carinske uprave in državne davčne uprave [2008] št. 43, 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, ter katalog uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja, v katera se vlaga tuji kapital, ali domača podjetja iz leta 2008.
This subsidy is specific under Article 4(4)(b) of the basic anti-subsidy Regulation since the tax saving is contingent on the use of domestic over imported goods.
Vse vzorčene družbe so bile upravičene do ugodnosti iz te sheme.
The subsidy rate established with regard to this subsidy during the IP for the Jiangsu Changhai Group amount to 0,2 %.
Za ta program se šteje, da zagotavlja finančne prispevke v obliki opuščenega prihodka vlade LRK v smislu člena 3(1)(a)(ii), saj so podjetja, v katera se vlaga tuji kapital, in druga upravičena domača podjetja oproščena plačila DDV in/ali tarif, ki bi sicer zapadle v plačilo.
Following disclosure, one exporting producer claimed that it was not eligible for any financial contribution under the scheme ‘Income tax reductions for FIEs purchasing Chinese-made equipment’ as it is not a foreign-invested company.
Zato ta program družbam prejemnicam prinaša ugodnosti v smislu člena 3(2) osnovne protisubvencijske uredbe.
Therefore the Commission erroneously attributed a benefit under this scheme to it on the basis of facts available.
Program je specifičen v smislu člena 4(2)(a) osnovne protisubvencijske uredbe, saj zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do programa na podjetja, ki vlagajo v okviru posebnih poslovnih kategorij, izrecno opredeljenih z zakonom, in spadajo v kategorijo spodbujanih podjetij ali omejeno kategorijo B v skladu s katalogom za usmerjanje industrij za tuje naložbe in prenos tehnologije, ali podjetja, ki so v skladu s katalogom ključnih industrij, izdelkov in tehnologij, pri katerih država spodbuja razvoj.
It also claimed that minor calculation mistakes were found.
Vlada LRK je po razkritju izpodbijala sklepe Komisije z navedbo, da so bila merila za upravičenost objektivna in se uporabljajo enako za vse družbe v LRK.
Both claims were accepted and the calculation of the subsidy margin was revised accordingly.
Vendar ni navedla nobenih posebnih določb zakonodaje, s katerimi bi utemeljila svoje trditve, niti ni predložila nobenega prepričljivega dokaza o tem, da je upravičenost samodejna.
Other direct tax exemption schemes and reduction programmes
Komisija opozarja, da je amortizacijska doba nekatere uvožene opreme veliko daljša kot 10 let in bi lahko v nekaterih primerih trajala 15 ali 20 let.
The tax offset for R & D was also investigated.
Komisija ob tem ni izravnala nobene ugodnosti iz nakupov uvožene opreme, opravljenem po letu 2009.
This measure concerned however negligible amounts.
Vlada LRK pa priznava, da bi družbe lahko koristile ugodnosti iz sheme tudi še „krajši čas“ po uvedbi ukrepov.
Therefore, the Commission did not investigate it any further.
Ta argument se zato zavrne.
During the IP, no financial contribution was received by the sampled exporting producers under the remaining tax exemption programmes mentioned in section C.3 above.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna glede na ugodnosti za prejemnike, ki so bile ugotovljene v OP.
Indirect Tax and Import Tariff Programmes
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV in dajatev za uvoženo opremo.
VAT exemptions and import tariff rebates for the use of imported equipment
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OP, se je prejeta ugodnost amortizirala v življenjski dobi opreme v skladu z običajnimi računovodskimi postopki proizvajalca izvoznika.
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.
Določene stopnje subvencije za to shemo v OP za vzorčene proizvajalce izvoznike so:
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 project issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
Družba/skupina
The legal bases of this programme are Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No 37/1997, Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies, 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.
Stopnja subvencije
All sampled companies benefited from this scheme.
Druge sheme posrednih oprostitev davka in programi olajšav
It therefore confers a benefit on the recipient companies in the sense of Article 3(2) of the basic anti-subsidy Regulation.
Blago in storitve, ki jih zagotavlja vlada, za plačilo, ki je nižje od primernega
The programme is specific within the meaning of Article 4(2)(a) of the basic anti-subsidy Regulation since the legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Zagotavljanje surovin, zagotavljanje električne energije, zagotavljanje vode
Following disclosure the government of the PRC challenged the Commission's conclusions, maintaining that the eligibility criteria were objective and apply equally to all companies in the PRC.
Ugotovljeno je bilo, da z nakupom surovin, vode ali električne energije, ki bi ga v OP opravili vzorčeni proizvajalci izvozniki, niso bile povezane nobene subvencije.
The government of the PRC did not however point to any particular provisions in the legislation substantiating its views and did not provide any conclusive evidence that eligibility is automatic.
Zagotavljanje pravic do rabe zemljišča
The Government of the PRC as well as one of the exporting producers also claimed that the Commission cannot countervail any possible VAT benefits that may have been received by the three sampled companies as VAT exemptions granted in the past could no longer be availed of with effect from the year 2009.
Družbe ne morejo kupiti zemljišč v LRK, ampak lahko od lokalnih organov kupijo samo pravico do rabe zemljišča.
Therefore, even assuming the 5 to 10-year average depreciation period for the imported equipment in question, the alleged benefit would either expire prior to the imposition of the measures or be unlikely to continue during the full five-year period of the measures.
V Zakonu LRK o upravljanju zemljišč je navedeno, da vsa zemljišča pripadajo ljudstvu in jih ni mogoče kupiti ali prodati, določeni pa so pogoji, v skladu s katerimi lahko družbe kupijo pravice do rabe zemljišč prek javnih razpisov, ponudb ali dražb.
The Commission notes that the depreciation period of some of the imported equipment is much longer than 10 years and could last 15 or 20 years in some cases.
Načeloma naj bi sistem dražb omogočil, da ceno za pravico do rabe posameznega zemljišča oceni trg, zato naj bi bila cena določena neodvisno.
In any event, the Commission did not countervail any benefit arriving from any of the purchases after 2009 of imported equipment.
Vendar pa je vlada LRK navedla, da v vsakem primeru določa najnižje cene za vsak razred zemljišča (zemljišča so razvrščena v razrede od 1 do 15 na podlagi kakovosti zemljiške parcele), pod katero cena za pravico do rabe zemljišča ne more pasti.
Moreover, the government of the PRC acknowledges that the companies could still benefit from the scheme ‘slightly afterwards’ from the imposition of the measures.
Vlada LRK nadzira tudi ponudbo zemljišč, tako da s kvoto na provinco in na leto omejuje površino zemljišča, za rabo katerega se lahko prodajo pravice za industrijske ali stanovanjske namene.
This argument is therefore rejected.
Komisija za noben nakup pravice do rabe zemljišča, ki so ga opravili vzorčeni proizvajalci izvozniki, ni našla nobenega dokaza o dražbenem postopku, v katerem bi bila neodvisno določena cena za pravico do rabe zemljišča.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the IP.
Proizvajalec izvoznik, ki mu je bilo dodeljeno zemljišče, je zanj ponudil izklicno ceno in je bil edini ponudnik, zato mu je bila dodeljena pravica do rabe zemljišča.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Vlada LRK je po razkritju trdila, da se ne strinja z ugotovitvijo Komisije, da v LRK ne deluje trg za prodajo pravic do rabe zemljišč.
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the life of the equipment according the exporting producer's normal accounting procedures.
Vendar svoje trditve ni podprla z novimi argumenti.
The subsidy rate established with regard to this scheme during the IP for the sampled exporting producers amounts to:
Ugotovitve preiskave potrjujejo, da je položaj v zvezi z zagotavljanjem in pridobivanjem zemljišč v LRK nejasen in nepregleden ter da organi cene pogosto določajo samovoljno.
Company/Group
Organi cene določajo v skladu s sistemom vrednotenja mestnih zemljišč, ki jim med drugim nalaga tudi merilo, da pri določanju cene industrijskega zemljišča upoštevajo industrijsko politiko [29].
Subsidy Rate
Poleg tega neodvisne javno dostopne informacije kažejo, da se zemljišča v LRK zagotavljajo po cenah pod običajno tržno stopnjo [30].
Other indirect tax exemption schemes and reduction programmes
Zato so vzorčene družbe plačale ceno, ki jo je določila vlada LRK.
No financial contribution was received by the sampled exporting producers from the remaining indirect tax exemption programmes mentioned in section C.3 above during the IP.
Pravica do rabe zemljišča se zagotavlja s plačilom, ki je nižje od primernega, v primerjavi s tržno referenčno vrednostjo, določeno v oddelku (e).
Government provision of goods and services for less than adequate remuneration
Stanje glede zemljišč v LRK je obravnavano tudi v Delovnem dokumentu Mednarodnega denarnega sklada, ki potrjuje, da se pri zagotavljanju pravic do uporabe zemljišč kitajski industriji ne upoštevajo tržni pogoji [31].
Provision of raw materials, provision of electricity, provision of water
Komisija je sklenila, da bi bilo zagotavljanje pravic do rabe zemljišča s strani vlade LRK treba šteti za subvencijo v smislu člena 3(1)(a)(iii) in člena 3(2) osnovne protisubvencijske uredbe v obliki zagotavljanja blaga, ki družbam prinaša ugodnosti.
No subsidies were found to be linked to the purchase of raw materials, water or electricity by the sampled exporting producers during the IP.
Ker se v preiskavi ni odkril obstoj delujočega trga za prodajo pravic do rabe zemljišč v LRK, uporaba zunanje referenčne vrednosti (glej oddelek (e)) dokazuje, da je znesek za pravice do rabe zemljišč, ki so ga plačali vzorčeni izvozniki, nižji od tržnega tečaja.
Provision of land use rights
Ta subvencija je specifična v skladu s členom 4(2)(a) in 4(2)(c) osnovne protisubvencijske uredbe, saj sklep št. 40 državnega sveta od javnih organov zahteva, da zemljišče zagotovijo spodbujanim industrijam, pri čemer je ena od njih industrija steklenih vlaken, kot je pojasnjeno v uvodnih izjavah od 67 do 82.
Companies are not allowed to purchase land outright in the PRC, but only purchase a land use right from local authorities.
V členu 18 sklepa št. 40 je pojasnjeno, da industrije, ki so „omejene“, ne bodo imele dostopa do pravic do rabe zemljišč.
The Land Administration Law of the PRC states that all land belongs to the people, and cannot be bought or sold, but sets out the conditions by which land use rights can be sold to businesses by bidding, quotation or auction.
Izračun subvencijske stopnje
In principle a system of auction would allow the market to judge the price of a particular land use right, and therefore the price would be set independently.
Ugodnost je razlika med ceno, plačano za pravico do rabe zemljišča, in ustrezno zunanjo referenčno vrednostjo.
However, the government of the PRC stated that in any case they set floor prices for each grade of land (land is graded from 1 to 15 based on the quality of the land parcel) below which the price for the land use right cannot fall.
Komisija šteje kitajski Tajpej za primerno zunanjo referenčno vrednost iz naslednjih razlogov:
The government of the PRC also controls the supply of land, by restricting by quota the area of land for which land use rights can be sold for industrial or residential purposes, by province and by year.
primerljiva stopnja gospodarskega razvoja, BDP in gospodarske strukture v kitajskem Tajpeju ter v večini provinc in mest v LRK, kjer imajo vzorčeni proizvajalci izvozniki sedež;
In any case, for each and every land use right purchase by the sampled exporting producers, the Commission found no evidence of an auction process that independently set the price of the land use right.
fizična bližina LRK in kitajskega Tajpeja;
The exporting producer awarded the land bid the starting price, and, as it was the only bidder, it was awarded the land use right.
visoka raven industrijske infrastrukture, ki jo imajo kitajski Tajpej in mnogo provinc v LRK;
Following disclosure the Government of the PRC stated that it disagrees with the Commission's findings that there is no functioning market for the sale of land use right in the PRC.
močne gospodarske vezi in čezmejna trgovina med kitajskim Tajpejem in LRK;
It however did not provide any new arguments to support this view.
velika gostota naseljenosti v mnogih provincah LRK in kitajskem Tajpeju;
The findings of the investigation confirm that the situation concerning land provision and acquisition in the PRC is unclear and non-transparent and the prices are often arbitrarily set by the authorities.
skupne demografske, jezikovne in kulturne značilnosti kitajskega Tajpeja in LRK.
The authorities set the prices according to the Urban Land Evaluation System which instructs them among other criteria to consider also industrial policy when setting the price of industrial land [29].
Vlada LRK je po razkritju oporekala uporabi kitajskega Tajpeja za referenčno vrednost z navedbo, da je gostota naseljenosti v kitajskem Tajpeju veliko večja kot v LRK, zato stanje glede zemljišč in cene obeh držav niso primerljivi.
Also, the independent publicly available information suggests that the land in the PRC is provided for below the normal market rates [30].
Komisija meni, da je bila glede na številne razloge, navedene v predhodnih uvodnih izjavah, referenčna vrednost izbrana na utemeljeni podlagi.
In effect therefore the sampled companies paid the price set by the government of the PRC.
Poleg tega je eden od vzorčenih proizvajalcev izvoznikov po razkritju trdil, da uporaba kitajskega Tajpeja ne ustreza gospodarskim razmeram v zadevni provinci, v kateri ima sedež, vendar ni navedel druge možnosti.
The land use right is provided at less than adequate remuneration when compared to a market benchmark, which is set out in section (e) below.
Trdil je še, da se zemljepisna bližina LRK in Tajpeja ne bi smela šteti za veljavno merilo za izbor zadevne referenčne vrednosti, vendar svoje trditve ni utemeljil.
The situation concerning land in the PRC is also discussed in the IMF Working Paper which confirms that the provision of land use rights to Chinese industries does not respect market conditions [31].
Glede na pomanjkanje predlogov v zvezi z alternativno referenčno vrednostjo je bila potrjena uporaba kitajskega Tajpeja.
The Commission concludes that the provision of land use rights by the government of the PRC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic anti-subsidy Regulation in the form of provision of goods conferring a benefit upon the companies.
Komisija je ob upoštevanju vseh teh dejavnikov ugotovila, da bi bile cene pravic do rabe zemljišč v LRK, če bi prevladali tržni pogoji, za vzorčene proizvajalce izvoznike zelo podobne cenam zemljišč v kitajskem Tajpeju.
As the investigation did not reveal the existence of a functioning market for the sale of land use rights in the PRC the use of an external benchmark (see section (e) below) demonstrates that the amount paid for land use rights by the sampled exporters is below the market rate.
Povprečne cene zemljišča v kitajskem Tajpeju v letu 2012 so bile pridobljene pri industrijskem uradu Ministrstva za gospodarske zadeve in za določitev cene zemljišča za vsako koledarsko leto prilagojene na podlagi inflacijskih stopenj in spreminjanja BDP.
The subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic anti-subsidy Regulation because Decision No 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries, of which filament glass fibre is one as explained in details in recitals 67 to 82.
Ker pravice do rabe zemljišča veljajo 50 let in so na tej podlagi amortizirane, ugodnost v OP znaša 1/50 razlike med referenčno ceno in dejansko plačano ceno.
Article 18 of Decision No 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
Ugotovljena subvencijska stopnja za zagotavljanje zemljišč za plačilo, ki je nižje od primernega, znaša:
Calculation of the subsidy margin
Zagotavljanje zemljišč za plačilo, ki je nižje od primernega
The benefit is the difference between the price paid for the land use right, and an appropriate external benchmark.
Sklep o subvencioniranju
the physical proximity of the PRC and Chinese Taipei;
Ta odstotek je bil nato uporabljen za izračun subvencije, dodeljene izvozu zadevnega izdelka v Unijo v OP.
the high degree of industrial infrastructure in both Chinese Taipei and many provinces of the PRC;
Nato je bil izračunan znesek subvencije na tono zadevnega izdelka, izvoženega v Unijo v OP, spodaj navedene stopnje pa so bile izračunane kot odstotek vrednosti stroškov, zavarovanja in prevoznine („CIF“) za isti izvoz na tono.
the strong economic ties and cross border trade between Chinese Taipei and the PRC;
V skladu s členom 15(3) osnovne protisubvencijske uredbe je skupna stopnja subvencije za sodelujoče družbe, ki niso zajete v vzorcu, izračunana na podlagi skupnega tehtanega povprečja stopnje subvencije, določene za sodelujoče proizvajalce izvoznike v vzorcu, razen skupine, v katero spada proizvajalec izvoznik, za katerega veljajo določbe člena 28(1).
the high density of population in many of the provinces of the PRC and in Chinese Taipei;
Druge sodelujoče družbe
the similarity between the type of land and transactions used for constructing the relevant benchmark in Chinese Taipei with those in the PRC;
D. ŠKODA
and
Proizvodnja in industrija Unije
the common demographic, linguistic and cultural characteristics between Chinese Taipei and the PRC.
Podobni izdelek je v obdobju preiskave v Uniji izdelovalo osem proizvajalcev.
Following disclosure the Government of the PRC disputed the use of Chinese Taipei as a benchmark claiming that the population density in Chinese Taipei is many times higher than in the PRC which makes the land situation and prices in the two countries not comparable.
Ti sestavljajo „industrijo Unije“ v smislu člena 4(1) osnovne protidampinške uredbe in člena 9(1) osnovne protisubvencijske uredbe.
The Commission considers however that for the many reasons spelled out in the previous recital the benchmark has been selected on a reasonable basis.
Po ugotovitvah je v obdobju preiskave celotna proizvodnja v Uniji znašala od 530000 do 580000 ton.
Moreover following disclosure one of the sampled exporting producers suggested that the use of Chinese Taipei was not suited to the economic conditions in the particular province in which they were located, but did not suggest an alternative.
Komisija je znesek določila na podlagi vseh razpoložljivih informacij v zvezi z industrijo Unije, ki jih je predložilo združenje APFE.
It also claimed that physical proximity between the PRC and Taipei should not be considered as a valid criterion for the selection of this particular benchmark but failed to substantiate its claim.
Kot je navedeno v uvodni izjavi 17, so bili v vzorec izbrani proizvodni obrati treh proizvajalcev Unije, ki so predstavljali 52 % celotne proizvodnje podobnega izdelka v Uniji.
Given the lack of alternative benchmark suggestions, the use of Chinese Taipei is confirmed.
Na podlagi informacij iz pritožbe/zahtevka za pregled, kjer so bili razkriti dejanski makroekonomski kazalniki pritožnikov/vložnikov, in ob upoštevanju dejstva, da zelo malo proizvajalcev Unije ni bilo del pritožnikov/vložnikov, se zdi primerno, da se dejanski združeni makroekonomski kazalniki za vse proizvajalce Unije ne razkrijejo, saj bi lahko vsaka zainteresirana stran razbrala manjkajoče podatke, ki zadevajo družbe, ki niso vložile pritožbe/zahtevka.
Taking all these factors into account, the Commission concluded that land use right prices in the PRC, if market conditions prevailed, for the sampled exporting producers, would be very similar to land prices in Chinese Taipei.
Vlada LRK je po dokončnem razkritju oporekala zaupni obravnavi in predložitvi razponov za skupno potrošnjo Unije in drugih podatkov o makroekonomskih kazalnikih škode.
Average land prices in Chinese Taipei for 2012 were taken from the Industrial Bureau of the Ministry of Economic Affairs and adjusted backwards for inflation and GDP growth to fix a benchmark price for land in each calendar year.
Če so proizvajalci, ki niso vložili pritožbe, Komisiji predložili zahtevek ali navedli dober razlog za spoštovanje zaupnih podatkov, je morala Komisija to upoštevati.
As land use rights are valid for 50 years and depreciated on this basis, the benefit in the IP will be 1/50 of the difference between the benchmark price and the actual price paid.
Z razkritjem natančnih makroekonomskih kazalnikov bi se omogočilo prepoznavanje zaupnih podatkov teh proizvajalcev, kar bi škodilo njihovim interesom.
The subsidy rate established for provision of land at less than adequate remuneration is as follows:
Trditev se zato zavrne.
Provision of land at LTAR
Potrošnja Unije