natgillin/translations-raw huggingface dataset:
their total expenses for R & D shall account for 3-6 % of total sales income;
Komisija kot v predhodni preiskavi v zvezi s sončnimi ploščami iz uvodnih izjav 322 do 326 meni, da je ta shema subvencija v smislu člena 3(1)(a)(ii) in 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka kitajske vlade, ki zadevnim družbam prinaša ugodnosti.
their income from high and new technology products shall account for over 60 % of the total sales income;
Ugodnost za prejemnike je enaka davčnemu prihranku.
the personnel engaged in R & D shall account for 10 % of the total staff;
Upravičenost se ne dodeljuje samodejno in ne obstajajo objektivna merila, ki bi jih oblikovala zakonodaja ali organ, ki odloča o dodelitvi.
the other requirements set by the ‘2008 Administrative Measures for High and New Tech Enterprises’ are met.
Kitajska vlada je po razkritju izpodbijala sklepe Komisije z navedbo, da so bila merila za upravičenost objektivna in se uporabljajo enako za vse družbe v LRK.
These companies had applied to be New and High Technology Enterprises and received official notification that they had met the criteria of the scheme and would therefore be entitled to complete their corporate tax returns accordingly.
Upravičenost ni samodejna, ampak je odvisna od dodelitve potrdila visokotehnološkega podjetja in podjetja z novo tehnologijo, ki ga po diskrecijskem postopku izda pristojni organ.
As in the previous solar panels investigation recitals 322 to 326, the Commission considers that this scheme is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the companies concerned.
Komisija zato meni, da se lahko proti tej subvenciji uvedejo izravnalni ukrepi.
The benefit for the recipients is equal to the tax saving.
Komisija je znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, izračunala kot razliko med zneskom običajno plačanega davka v OP in zneskom, ki so ga dejansko plačale zadevne družbe v OP.
This subsidy is specific as defined in Article 4(2)(a) of the basic Regulation since it is limited to the enterprises receiving the certification of High and New Tech Enterprises and complying with all the requirements of the 2008 administrative measures.
Oprostitev davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje
The sampled companies concerned received such certification.
V pritožbi je bilo navedeno, da so proizvajalci izvozniki solarnega stekla prejemali subvencije iz druge sheme neposrednih oprostitev davka, in sicer oprostitve davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje [18].
Eligibility is not automatic and no objective criteria were established by the legislation or the granting authority.
To sodi k splošni subvencijski praksi oprostitev in/ali znižanj neposrednih davkov na dohodek, kot je navedeno v obvestilu o začetku.
After disclosure the GOC challenged the Commission’s conclusions, maintaining that the eligibility criteria were objective and apply equally to all companies in the PRC.
Pravna podlaga
The Commission does not agree with the GOC’s reading of the laws and implementing measures, which show that the programme is limited to certain sectors and enterprises supported by the GOC on the basis of criteria that do not appear objective or neutral, such as that their production is included in the scope of the products in the ‘High-Tech Fields with Key State Support’.
Pravna podlaga za tako oprostitev davka od dividend sta člena 25 in 26 Zakona EIT in člen 83 Predpisov o izvajanju Zakona o davku na dohodek družb.
Eligibility is also not automatic but depends on the grant of a High and New Technology Enterprise certificate, which is released after a discretionary procedure by the competent authority.
Komisija je ugotovila, da je bila ena vzorčena družba oproščena plačila davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje.
The Commission therefore considers this subsidy as countervailable.
To podjetje se je prijavilo neposredno na lokalni davčni urad za odbitek dividend, pridobljenih z naložbami v lastniški kapital od obdavčljivega dohodka.
The Commission has calculated the amount of countervailable subsidy as the difference between the amount of tax normally paid during the IP and the amount of tax actually paid during the IP by the companies concerned.
Komisija meni, da je to subvencija v skladu s členom 3(1)(a)(ii) in 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega dohodka kitajske vlade, ki zadevni družbi prinaša ugodnosti.
Exemption from tax of dividend income between qualified resident enterprises
Ugodnost za prejemnika je enaka davčnemu prihranku.
The complaint alleged that exporting producers of solar glass were receiving subsidies from another direct tax exemption scheme, namely an exemption from tax of dividend income between qualified resident enterprises [18].This falls under the general subsidy practice of exemptions and/or reductions of direct income tax as set out in the Notice of Initiation.
V dokumentu o razkritju je Komisija navedla, da je ta subvencijska shema specifična v skladu s členom 4(2)(a) osnovne uredbe, saj zakonodaja omejuje dostop do te sheme na podjetja, ki imajo sedež v Ljudski republiki Kitajski in ki so izvedla naložbe v drugih rezidenčnih podjetjih.
Legal Basis
Kitajska vlada je po razkritju izpodbijala te sklepe z navedbo, da oprostitve plačila davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje, ni mogoče šteti za specifične, saj člen 26(3) Zakona EIT določa, da je taka oprostitev plačila davka od dividend na voljo tudi nerezidenčnim podjetjem.
The legal bases of such tax exemption of dividend income are Articles 25-26 of the EIT Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Poleg tega kitajska vlada navaja, da so merila za upravičenost objektivna in se uporabljajo za vsa rezidenčna podjetja ne glede na industrijo, izdelek ali zemljepisno lokacijo.
The Commission found that one sampled company received an exemption from tax of dividend income between qualified resident enterprises.
Čeprav je res, da je v členu 26(3) Zakona EIT, ki ga je v tem postopku predložila kitajska vlada, navedeno, da je taka oprostitev plačila davka od dividend na voljo tudi nerezidenčnim podjetjem, Komisija še vedno vztraja, da je ta subvencijska shema specifična.
This company applied directly to the local taxation bureau for the deduction of the dividends obtained by equity investments from the taxable income.
Člen 25 Zakona EIT dejansko potrjuje, da je ta oprostitev plačila davka rezervirana za industrije in projekte, ki jih spodbuja država.
The Commission considers that this is a subsidy under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
Zato imajo lahko dostop do te sheme le spodbujane industrije in projekti.
The benefit for the recipient is equal to the tax saving.
Kot je pojasnjeno v oddelku 5.1.(c), je industrija solarnega stekla spodbujana industrija.
In the disclosure document the Commission had stated that this subsidy scheme is specific under Article 4(2)(a) of the basic Regulation as the legislation limits access to this scheme to enterprises that are resident in the People’s Republic of China and that have made investments in other resident enterprises.
Izračun zneska subvencije
Following disclosure the GOC disputed these conclusions, stating that the exemption of tax from dividend income between qualified resident enterprises cannot be deemed to be specific as Article 26(3) of the EIT Law provides that such exemption from tax of dividend income is also available to non-resident enterprises.
Komisija je znesek subvencije izračunala kot razliko med zneskom običajno pobranega davka v OP in zneskom, ki ga je dejansko plačala zadevna družba.
In addition, the GOC states that the eligibility criteria are objective and apply to all resident enterprises irrespective of industry, product or geographical location.
Plačila davka od dividend
Whereas it is true that the EIT law submitted by the GOC in this proceeding states in Article 26(3) that such exemption of tax from dividend income is also available to non-resident enterprises, the Commission remains however of the view that this subsidy scheme is specific.
Druge sheme neposrednih oprostitev davka in programi olajšav
Indeed, Article 25 of the EIT law confirms that this tax exemption is reserved to industries and projects encouraged by the State.
Komisija razen shem, ocenjenih v oddelkih 7.1–7.3, ni našla nobenega dokaza, da so vzorčene družbe prejele ugodnosti iz drugih shem neposredne oprostitve davka in programov olajšav, naštetih v oddelku C(4).
Thus, only encouraged industries and projects can have access to this scheme.
Komisija je med svojimi preiskavami ugotovila, da sta bili v računovodske izkaze ene vzorčene družbe vključeni dve drugi shemi davka na dohodek družb, tj. izravnava za stroške za raziskave in razvoj ter povračilo davka na stanovanjske objekte in davka na uporabo zemljišča.
As explained above in section 5.1(c), the solar glass industry is an encouraged industry.
Tudi ti dve shemi sodita med „neposredne oprostitve davka in sheme olajšav“, kot je navedeno v obvestilu o začetku, to so ukrepi, v okviru katerih je davčni organ znesek plačanega davka na dohodek družb znižal ali pa je davek na dohodek družb, ki je že bil plačan, povrnil.
Calculation of subsidy amount
Izravnava za stroške za raziskave in razvoj je povezana tudi s shemo „davčne izravnave za raziskave in razvoj PTN“ iz oddelka C(4).
The Commission has calculated the amount of the subsidy as the difference between the amount of tax normally collected during the IP and the amount of tax actually paid by the company concerned.
Pravna podlaga za izravnavo za stroške za raziskave in razvoj je člen 30 kitajskega Zakona EIT.
Dividend income tax schemes
Za povračilo davka na stanovanjske objekte in davka na rabo zemljišča raven pravnih podrobnosti za ta zakon, v skladu s katerim so bile dodeljene te ugodnosti, ni bila razkrita, čeprav je bila Komisiji predložena kopija okrožnice, ki jo je izdal pokrajinski vladni organ in ki je bila priložena dokumentu o razkritju.
Other direct tax exemption schemes and reduction programmes
Komisija je ugotovila, da je ena vzorčena družba prejela izravnavo za stroške za raziskave in razvoj ter povračilo davka na stanovanjske objekte in davka na rabo zemljišča.
Apart from the schemes assessed in sections 7.1 – 7.3, the Commission did not find any evidence of benefits conferred on the sampled companies by other direct tax exemption schemes and reduction programmes listed above in section C(4).
Dokument, ki ga je izdal pokrajinski vladni organ, omejuje povračila na novo ustanovljena visokotehnološka podjetja in podjetja z novo tehnologijo.
However, during its inspections the Commission found two other corporate tax schemes included in the accounts of one sampled company, namely R & D expenses offsets and refunds of housing property tax and land use tax.
V zvezi z izravnavo za stroške za raziskave in razvoj Komisija meni, da je ta subvencijska shema specifična, glede na to, da je treba člen 30 brati skupaj s členom 25 Zakona EIT, ki navaja, da je ta oprostitev plačila davka rezervirana za industrije in projekte, ki jih spodbuja država.
These also fall under ‘direct tax exemption and reduction schemes’ as outlined in the Notice of Initiation, as measures whereby the amount of corporate income tax paid has been lowered by the tax authority, or where the tax authority has refunded corporate income tax already paid.
Povračilo davka na stanovanjske objekte in davka na rabo zemljišča je bilo specifično z vidika lokacije in vrste industrije.
The R & D expenses tax offset is also linked to the ‘tax offset for R & D at FIEs’ scheme listed above under section C(4).
Kitajska vlada je bila v okviru zahteve za dodatna posvetovanja pozvana, naj o teh davčnih shemah predloži več informacij, vendar je to odklonila.
The legal basis for the R & D expenses tax offset is Article 30 of the Chinese EIT law.
Zato je Komisija v zvezi z uporabo teh shem za vzorčeno družbo in zaradi odsotnosti kakršnih koli drugih razpoložljivih informacij ukrepala na podlagi zbranih dokazov.
For the refunds for housing property tax and land use tax, the exact law under which these benefits were granted was not disclosed although the Commission was given a copy of a Circular issued by the provincial government authority which accompanied the exemption.
Kitajska vlada je po razkritju izpodbijala ugotovitve Komisije z navedbo, da Komisija ni razkrila pozitivnih dokazov v zvezi s specifičnostjo teh shem v dokumentu o razkritju.
The Commission found that one sampled company received R & D expenses offsets and refunds for housing property tax and land use tax.
Razkritje s podrobnimi informacijami o specifičnosti teh shem je bilo opravljeno le v zvezi z zadevno družbo, ki ni posredovala nobenih pripomb.
The document issued by the provincial government authority limits the refunds to newly established high and new technology enterprises.
Poleg tega je Komisija v uvodne izjave vključila več informacij o specifičnosti teh shem.
Regarding the R & D expenses offsets, the Commission considers that this subsidy scheme is specific given that Article 30 has to be read together with Article 25 of the EIT law which states that this tax exemption is reserved to industries and projects encouraged by the State.
Komisija meni, da so te sheme subvencije v skladu s členom 3(1)(a)(ii) in (2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega dohodka kitajske vlade, ki zadevni družbi prinaša ugodnosti.
The refunds for housing property tax and land use tax were specific in terms of location and type of industry.
Programi posredne obdavčitve in uvoznih tarif
The GOC was invited to provide more information on these tax schemes in the request for further consultations but declined to do so.
Komisija je ugotovila, da nobena vzorčena družba ni prejela nobenih ugodnosti iz programov posredne obdavčitve in uvoznih tarif, navedenih v oddelku C(4).
After disclosure the GOC challenged the Commission’s findings stating that the Commission had not disclosed any positive evidence as to the specificity of these schemes in the disclosure document.
Zagotavljanje antimona in zagotavljanje električne energije
A disclosure containing detailed information on the specificity of these schemes was made only to that company and no comments were received from that company.
V povezavi z nakupom antimona ali električne energije s strani vzorčenih družb v OP niso bile ugotovljene nobene ugodnosti.
The Commission has also put more information on the specificity of these schemes in the recitals above.
Zagotavljanje pravic do rabe zemljišča
The Commission considers that these schemes are subsidies under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
Kot je navedeno tudi v uvodnih izjavah 354 do 370 uredbe o sončnih ploščah, družbe ne morejo kupiti zemljišč v LRK, ampak lahko od lokalnih organov kupijo samo pravico do rabe zemljišča.
Corporate tax schemes Company Name
Zakon LRK o upravljanju zemljišč navaja, da vsa zemljišča pripadajo ljudstvu in jih ni mogoče kupiti ali prodati, vendar določa pogoje, v skladu s katerimi lahko družbe kupijo pravice do rabe zemljišč prek javnih razpisov, ponudb ali dražb.
Indirect tax and import tariff programmes
Načeloma sistem dražb omogoča, da ceno za pravico do rabe posameznega zemljišča določi trg, zato bi bila cena določena neodvisno.
The Commission did not find any benefit conferred on any sampled company for the indirect tax and import tariff programmes listed above in Section C(4).
Vendar pa je kitajska vlada med obiskom Komisije 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.
Government provision of goods and services for less than adequate remuneration
Kitajska vlada nadzira tudi ponudbo zemljišč, tako da s kvoto omejuje površino zemljišča, za rabo katerega se lahko prodajo pravice za industrijske ali stanovanjske namene, in sicer na provinco in na leto.
Provision of antimony; provision of electricity
Komisija za vsak nakup pravice do rabe zemljišča s strani vzorčenih proizvajalcev izvoznikov v nobenem primeru ni našla nobenega dokaza o dražbenem postopku, v katerem bi bila neodvisno določena cena za pravico do rabe zemljišča.
No benefit was found linked to the purchase of antimony or electricity by the sampled companies during the IP.
Družba, ki ji je bilo dodeljeno zemljišče, je zanj ponudila izklicno ceno ali 5 CNY na kvadratni meter več od izklicne cene ter je bila edina ponudnica in ji je bila zato dodeljena pravica do rabe zemljišča.
Provision of land use rights
Kitajska vlada je po razkritju izpodbijala ugotovitve Komisije in trdila, da so se pravice do rabe zemljišč industriji v LRK prodajale v okviru pravega dražbenega postopka.
As also set out in recitals 354 to 370 of the solar panels Regulation, companies cannot purchase land outright in the PRC, but only purchase a land use right (LUR) from local authorities.
Kitajska vlada je najprej trdila, da se je izvajal pravi dražbeni sistem, saj je vlada določila le izklicno ceno, kot vsak dražbar.
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.
Ta trditev je bila zavrnjena, saj dražba običajno predvideva, da izklicno ceno določi neodvisni dražbar na podlagi neodvisne ocene, kar za ta primer ne velja, saj je lastnik pravice do rabe zemljišča hkrati tudi dražbar.
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.
Kitajska vlada je nato trdila, da je najnižje cene določila zato, da končna cena ne bi padla pod „osnovno tržno vrednost“ pravice do rabe zemljišča.
However, during the Commission’s visit the GOC 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.
V podporo tej izjavi niso bili predloženi nobeni dokazi, kar je samo po sebi nesmiselno, saj naj bi bil znesek, plačan za pravico do rabe zemljišča (ki ga je določila vlada), tržna cena (na kateri nato temelji najnižja cena).
The GOC 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.
Kitajska vlada je nato trdila, da dejstvo, da na dražbi ni sodeloval noben drug ponudnik, „ne more biti podlaga za domnevo, da se pravice do rabe zemljišč dejansko niso prodajale na dražbi“.
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.
Sklep na podlagi tega dokaza je dejansko ravno nasproten.
The company awarded the land either bid the starting price, or 5 CNY per square metre more than the starting price, and, as it was the only bidder, it was awarded the land use right.
Kitajska vlada kljub zahtevkom ni zagotovila nobenega dokaza o tem, da so bile cene pravic do rabe zemljišč določene s konkurenčno dražbo, iz česar sledi, da ceno, ki jo plača družba, določa vlada.
Following disclosure the GOC challenged the Commission’s findings and stated that there was a true auction procedure in the sale of land use rights to industry in the PRC.
Čeprav večje število ponudnikov ni v vseh primerih absolutni pogoj za določitev obstoja tržnega sistema, popolna odsotnost ponudnikov, ki je bila ugotovljena v zvezi z vsemi vzorčenimi družbami, jasno dokazuje odsotnost pravih tržnih cen.
The GOC first alleged that there was a true system of auction because all the government was doing was fixing the starting price, like any auctioneer.
V primeru, v katerem je ena vzorčena družba plačala 5 CNY na kvadratni meter več od cene, ki jo je določila vlada, je družba obvestila Komisijo, da ji je tako naročil pristojni organ le zato, da bi bilo videti, kot da je potekala dražba.
This argument is rejected, as an auction normally involves the starting price being fixed by an independent auctioneer after an independent valuation, which is not the case here, as the owner of the land use right is also the auctioneer.
Zato Komisija tega dejstva ne more šteti za pozitiven dokaz, da v LRK obstaja trg za prodajo pravic do rabe zemljišč.
The GOC then states that the floor prices are there to ensure that the final price does not fall below ‘the basic market value’ for the land use right.
Zato so vzorčene družbe plačale ceno, ki jo je določila kitajska vlada.
No evidence was provided to support this statement, which is in itself circular, as the amount of money paid for the land use right (which the government has fixed) is supposed to be the market price (on which the floor is then based).
Kot je določeno tudi v uredbi o sončnih ploščah (v uvodnih izjavah 361 do 370), se pravica do rabe zemljišča ponuja za plačilo, ki je nižje od primernega v primerjavi s tržno referenčno vrednostjo, določeno v oddelku (e).
The GOC then stated that the fact that there were no other bidders at the auction ‘cannot be the basis for the assumption that the LUR was actually not auctioned’.
Komisija je sklenila, da je zagotavljanje pravic do rabe zemljišča s strani kitajske vlade treba šteti za subvencijo v smislu člena 3(1)(a)(iii) in 3(2) osnovne uredbe v obliki zagotavljanja blaga, ki družbam prinaša ugodnosti.
In fact the conclusion from this evidence is exactly the opposite.
Ker v preiskavi ni bil odkrit 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.
The GOC, despite requests, has not provided evidence of one single land use right being priced by competitive auction, and therefore the effect of the process is that the government sets the price and the company pays this price.
Ta subvencija je specifična v skladu s členom 4(2)(a) in 4(2)(c) osnovne uredbe, saj sklep št. 40 državnega sveta od javnih organov zahteva, da zemljišče zagotovijo spodbujanim industrijam, pri čemer je ena izmed njih industrija solarnega stekla.
While multiple bidders may not be an absolute requirement in every instance in order to establish the existence of a market-based system, the complete lack of multiple bidders, which was found to be the case with regard to all sampled companies, is a strong indication of the absence of true market prices.
Člen 18 sklepa št. 40 pojasnjuje, da industrije, ki so „omejene“, ne bodo imele dostopa do pravic do rabe zemljišč.
In the case where one sampled company paid 5 CNY per square metre more than the price set by the government, the company stated to the Commission that they were told to do so by the competent authority simply to make it look as if an auction had taken place.
Stanje glede zemljišč v LRK je obravnavano tudi v Delovnem dokumentu Mednarodnega denarnega sklada, ki potrjuje, da zagotavljanje pravic do uporabe zemljišč kitajskim industrijam ne upošteva tržnih pogojev [19].
The Commission therefore cannot take this fact as positive evidence that a market for land use right sales exists in the PRC.
Kitajska vlada je izpodbijala ugotovitev o specifičnosti z navedbo, da omejitev iz sklepa št. 40 ni mogoče uporabiti za dokazovanje specifične dodelitve ugodnosti.
In effect therefore the sampled companies paid the price set by the GOC.
Ta argument je bil zavrnjen, saj je namen sklepa št. 40 dodeliti pravice do rabe zemljišč spodbujanim industrijam.