natgillin/translations-raw huggingface dataset:
This scheme is provided by Article 30(1) of the EIT Law and from Article 95 of the Regulations on the Implementation of Enterprise Income Tax Law of the PRC (‘EIT Implementing Regulations’), and Administrative Measures for the Determination of High and New Technology Enterprises (Guo Ke Fa Huo [2008] No. 172), and Article 93 of the EIT Implementing Regulation, along with the Notice of the State Administration of Taxation on the issues concerning Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
To shemo določajo člen 30(1) zakona o davku od dohodka podjetij, člen 95 Predpisov o izvajanju Zakona o davku od dohodka podjetij LRK („Izvajalski predpisi EIT“), Upravni ukrepi za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo (Guo Ke Fa Huo [2008] št. 172), člen 93 Izvedbene uredbe o davku od dohodka podjetij ter Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka od dohodka za visokotehnološka podjetja in podjetja z novo tehnologijo (Guo Shui Han [2008] št. 985).
Article 95 states that an additional 50 % deduction of R&D expenditures mentioned in Item 1 of Article 30 shall be granted for such expenditures for high and new technology products so that they are subject to an amortization based on 150 % of the intangible assets costs.
Člen 95 navaja, da se dodeli dodatni 50-odstotni odbitek izdatkov za raziskave in razvoj, naveden v točki 1 člena 30, za te izdatke za visokotehnološke izdelke in izdelke z novo tehnologijo, tako da so predmet amortizacije na osnovi 150 % stroškov neopredmetenih sredstev.
As noted above the GOC did not provide any relevant information for this scheme in the replies to the questionnaire and deficiency letter.
Kot je bilo opozorjeno, kitajska vlada v izpolnjenem vprašalniku in odgovoru na poziv k dopolnitvi o tej shemi ni predložila nobenih ustreznih informacij.
This scheme was already countervailed in the Coated Fine Paper investigation [79] and in the Organic Coated Steel investigation [80].
Za to shemo so se že sprejeli izravnalni ukrepi v preiskavi v zvezi s premazanim finim papirjem [79] in preiskavi v zvezi z jeklom, prevlečenim z organskimi premazi [80].
The relevant legal provisions indeed show that this scheme provides a benefit limited to companies which are formally recognised as High and New Technology Enterprises.
Ustrezne pravne določbe dejansko kažejo, da ta shema prinaša ugodnosti, omejene na podjetja, ki so uradno priznana kot visokotehnološka podjetja in podjetja z novo tehnologijo.
These companies also have to incur R&D expenses for the purpose of developing new technologies, new products and new crafts.
Te družbe prav tako potrebujejo stroške za raziskave in razvoj za potrebe razvoja novih tehnologij, novih izdelkov in novih obrti.
Eligible enterprises can offset an additional 50 % of their R&D expenses against their income tax liability.
Upravičena podjetja lahko izravnajo dodatnih 50 % svojih stroškov za raziskave in razvoj v primeru s svojimi obveznostmi za davek na dohodek.
Also expenses from intangible R&D assets entitle eligible companies to a 150 % deduction of the actual costs borne by these companies.
Tudi za stroške v zvezi z neopredmetenimi sredstvi za raziskave in razvoj imajo upravičene družbe pravico do 150-odstotnega odbitka dejanskih stroškov, ki jih ustvarijo.
The investigation established that companies benefiting from this scheme shall file their Income Tax Return and relevant Annexes.
V preiskavi je bilo določeno, da morajo družbe, ki so deležne ugodnosti po tej shemi, vložiti svojo napoved za odmero davka od dohodkov in ustrezne priloge.
The actual amount of the benefit is included in both the tax return and Annex V. Only companies that have obtained the formal certificate recognising them as High and New Technology enterprises are entitled to this scheme.
Dejanski znesek ugodnosti je vključen v davčni napovedi in Prilogi V. Samo družbe, ki so pridobile uradno potrdilo, ki jih priznava kot visokotehnološka podjetja in podjetja z novo tehnologijo, so upravičene do te sheme.
This scheme constitutes a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of revenue foregone by the government which confers a benefit upon the recipient companies.
Ta shema je subvencija v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti, v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this scheme only to certain enterprises formally recognised as High and New Technology enterprises and that incur R&D expenses to develop new technologies, new products and new crafts.
Ta subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj sama zakonodaja omejuje uporabo te sheme na samo nekatere družbe, ki so uradno priznane kot visokotehnološka podjetja in podjetja z novo tehnologijo ter imajo stroške za raziskave in razvoj, ker razvijajo nove tehnologije, nove izdelke in nove obrti.
Tax offset for research and development
Davčna izravnava za raziskave in razvoj
Tax refunds for reinvestment of FIE profits in export oriented enterprises
Vračila davkov za naložbe dobička PTN v izvozno usmerjena podjetja
Preferential tax programmes for FIEs recognised as high or new technology enterprises
Preferenčni davčni programi za PTN, priznana kot podjetja na področju visoke in nove tehnologije
The investigation confirmed that no benefits had been received under the programme by the sampled companies during the IP as the companies benefited from the new programme which replaced this preferential treatment.
Preiskava je potrdila, da vzorčene družbe v OP niso prejemale nobenih ugodnosti na podlagi programa, saj so koristile ugodnosti novega programa, ki je nadomestil to preferenčno obravnavo.
The details are discussed under point 3.4.4.8. below.
Podrobnosti so obravnavane v točki 3.4.4.8.
Tax reduction for high and new-technology enterprises involved in designated projects
Znižanje davkov za visokotehnološka podjetja in podjetja z novo tehnologijo, ki sodelujejo pri določenih projektih
This programme allows an enterprise recognised as High and New Technology Enterprise to benefit from a reduced income tax rate of 15 % as compared to the ordinary rate of 25 %.
Ta program podjetju, ki je priznano kot visokotehnološko podjetje ali podjetje z novo tehnologijo, omogoča ugodnost na podlagi 15-odstotne stopnje davka od dohodka, ki je nižja od običajne 25-odstotne stopnje.
This programme has been found countervailable by the EU in the Coated Fine Paper investigation and in the Organic Coated Steel investigation; it has also been found countervailable by the US authorities.
Za ta program je bilo v preiskavi v zvezi s premazanim finim papirjem in preiskavi v zvezi z jeklom, prevlečenim z organskimi premazi, sklenjeno, da se proti njemu lahko uvedejo izravnalni ukrepi, kar so sklenili tudi organi ZDA.
The legal basis of this programme are Article 28 (2) of 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 EIT Implementing Regulation, along with the Notice of the State Administration of Taxation on the issues concerning Enterprises Income Tax Payment of High and New Technology Enterprises (Guo Shui Han [2008] No. 985).
Pravna podlaga za ta program so člen 28(2) zakona o davku od dohodka podjetij, Upravni ukrepi za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo (Guo Ke Fa Huo [2008] št. 172), člen 93 Izvedbene uredbe o davku od dohodka podjetij ter Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka od dohodka za visokotehnološka podjetja in podjetja z novo tehnologijo (Guo Shui Han [2008] št. 985).
This scheme applies to recognised High and New Technology Enterprises that need key support from the State.
Ta shema se uporablja za priznana visokotehnološka podjetja in podjetja z novo tehnologijo, ki potrebujejo ključno podporo države.
These enterprises shall have core independent intellectual property rights and must meet a number of requirements: (i) their producers are included in the scope of the products in the High-Tech Fields with Key State Support; (ii) the total expenses for R&D shall account for certain proportion of total sales income; (iii) income from high and new technology products shall account for certain proportion of the total sales income; (iv) the personnel engaged in R&D shall account for a certain proportion of the total staff; (v) the other requirements set by the 2008 Administrative Measures for High and New Tech Enterprises are met.
Ta podjetja imajo temeljne pravice neodvisne intelektualne lastnine in morajo izpolnjevati številne zahteve: (i) njihovi proizvajalci morajo biti vključeni v obseg izdelkov na visokotehnoloških področjih, za katere se uporablja ključna podpora države, (ii) skupni stroški za raziskave in razvoj morajo predstavljati določen delež skupnega prihodka od prodaje, (iii) prihodki od prodaje visokotehnoloških izdelkov in izdelkov z novo tehnologijo morajo predstavljati določen delež skupnega prihodka od prodaje, (iv) osebje na področju raziskav in razvoja mora predstavljati določen delež celotnega osebja ter (v) izpolnjene morajo biti druge zahteve iz Upravnih ukrepov za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo iz leta 2008.
Companies benefiting from this scheme must file their Income Tax Return and relevant Annexes.
Družbe, deležne ugodnosti po tej shemi, morajo vložiti svojo napoved za odmero davka od dohodkov in ustrezne priloge.
The actual amount of the benefit is included in both the tax return and Annex V.
Dejanski znesek ugodnosti je vključen v davčni napovedi in Prilogi V.
Accordingly, the scheme should be considered 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 foregone government revenue which confers a benefit upon the recipient companies.
V skladu z navedenim bi bilo treba shemo obravnavati kot subvencijo v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti.
Preferential income tax policy for enterprises in the northeast region
Preferenčna politika glede davka na dohodek podjetij na severovzhodu države
Guangdong province tax programmes
Davčni programi province Guangdong
VAT exemptions and import tariff rebates for the use of imported equipment
Oprostitev plačila DDV in uvozna tarifna znižanja za uporabo uvožene opreme
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.
Ta program zagotavlja oprostitev plačila DDV in uvoznih dajatev za podjetja, v katera se vlaga tuji kapital, ali domača podjetja za uvoz osnovnih delovnih sredstev, ki se uporabljajo v njihovi proizvodnji.
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.
Da bi se koristila ta oprostitev, oprema ne sme biti uvrščena na seznam neupravičene opreme in družba, ki zanjo zaprosi, mora pridobiti certifikat projekta, spodbujanega s strani države, ki ga izdajo kitajski organi ali agencija NDRC v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo.
This programme was countervailed in the anti- subsidy proceedings concerning Coated Fine Paper and Organic Coated Steel.
V protisubvencijskih postopkih v zvezi s premazanim finim papirjem in jeklom, prevlečenim z organskimi premazi, so bili proti temu programu uvedeni izravnalni ukrepi.
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.
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 preferenčnih 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, in kataloški seznam uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja, v katera se vlaga tuji kapital, ali domača podjetja iz leta 2008.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Za ta program se šteje, da zagotavlja finančne prispevke v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe, 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.
The programme is specific within the meaning of Article 4(2)(a) of the basic 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.
Program je specifičen v smislu člena 4(2)(a) osnovne 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 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.
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 company's normal accounting procedures.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OP, se je prejeta ugodnost postopoma obračunavala v dobi uporabe opreme v skladu z običajnimi računovodskimi postopki družbe.
VAT rebates on FIE purchases of Chinese-made equipment
Vračilo DDV za PTN, ki kupijo opremo, proizvedeno na Kitajskem
This programme provides for an exemption from VAT for the purchase of domestically-produced equipment by FIEs.
Ta program določa oprostitev plačila DDV za nakup doma proizvedene opreme za podjetja, v katera se vlaga tuji kapital.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the value of the equipment must not exceed a certain threshold.
Oprostitev se lahko koristi le, če oprema ni na seznamu neupravičene opreme in če vrednost opreme ne preseže določene meje.
This programme was in the anti- subsidy proceedings concerning Coated Fine Paper and Organic Coated Steel.
V protisubvencijskih postopkih v zvezi s premazanim finim papirjem in jeklom, prevlečenim z organskimi premazi, so bili proti temu programu uvedeni izravnalni ukrepi.
The legal bases are Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically-manufactured Equipment by FIEs, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-invested Enterprises.
Pravna podlaga so Začasni ukrepi za povračilo odmerjenega davka za nakupe doma proizvedene opreme za podjetja, v katera se vlaga tuji kapital, Poskusni ukrepi za znižanje davka za nakup opreme, ki je izdelana na Kitajskem, za projekte, v katere se vlaga tuji kapital, ter Obvestilo ministrstva za finance in državne davčne uprave o preklicu politike o znižanjih za nakup na domačem trgu proizvedene opreme s strani podjetij, v katera se vlaga tuji kapital.
The GOC in its reply to the anti-subsidy questionnaire claimed that this program had been discontinued starting 1 January 2009 and referred to the Circular of the Ministry of Finance and the State Administration of Taxation on the Discontinuation of the Rebate Policy on the Purchase of Domestically Manufactured Equipment by Foreign Investment Enterprises (CAISHUI2008 No. 176).
Kitajska vlada je v izpolnjenem protisubvencijskem vprašalniku trdila, da je bil ta program prekinjen 1. januarja 2009, in se sklicevala na Okrožnico ministrstva za finance in državne davčne uprave o prekinitvi politike o znižanjih za nakup na domačem trgu proizvedene opreme s strani podjetij, v katera se vlaga tuji kapital (CAISHUI [2008] št. 176).
However the investigation had shown that several sampled exporting producers benefited from this scheme during the investigation period.
Vendar je preiskava pokazala, da je več vzorčenih proizvajalcev izvoznikov koristilo ugodnosti te sheme v obdobju preiskave.
The sampled exporters concerned submitted detailed information concerning this scheme, including the amount of benefit received.
Zadevni vzorčeni izvozniki so predložili podrobne informacije o tej shemi, vključno s prejetim zneskom subvencije.
Taking this into account it was concluded that the GOC did not provide accurate information concerning this programme and as the situation of some exporting producers shows this programme still continues.
Ob upoštevanju navedenega je bilo sklenjeno, da kitajska vlada ni predložila natančnih informacij o tem programu in da se ta še vedno izvaja, kot kaže položaj nekaterih proizvajalcev izvoznikov.
Since none of the requested information was provided by the GOC, the Commission relied on the information submitted by the sampled exporting producers.
Ker kitajska vlada ni predložila zahtevanih informacij, se je Komisija oprla na informacije, ki so jih predložili vzorčeni proizvajalci izvozniki.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs are relieved from payment of VAT which would be otherwise due if they were not exempted.
Za ta program se šteje, da zagotavlja finančne prispevke v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe, saj so podjetja, v katera se vlaga tuji kapital, oproščena plačila DDV, ki bi drugače zapadel v plačilo.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the legislation pursuant to which the granting authority operates limits its access to foreign invested enterprises that purchase domestically-manufactured equipment and fall under the encouraged category and the restricted B Category of the Catalogue of Foreign-funded Industries and equipment purchased in the domestic market listed in the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Program je specifičen v smislu člena 4(2)(a) osnovne uredbe, saj zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do programa na podjetja, v katera se vlaga tuji kapital in ki kupujejo na domačem trgu proizvedeno opremo ter spadajo v kategorijo spodbujanih ali omejeno kategorijo B kataloga industrij, v katere se vlaga tuji kapital, ter opremo, kupljeno na domačem trgu in navedeno v katalogu ključnih industrij, izdelkov in tehnologij, pri katerih država spodbuja razvoj.
Further, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance limit the benefit to the FIEs that belong to the encouraged category in the Guiding Catalogue of foreign invested industries or the Catalogue of advantageous foreign-invested industries in the Central and Western regions in China.
Poleg tega Poskusni ukrepi za znižanje davka za nakup opreme, ki je izdelana na Kitajskem, za projekte, v katere se vlaga tuji kapital, ter obvestilo ministrstva za finance omejujejo ugodnost na podjetja, v katera se vlaga tuji kapital in spadajo v kategorijo spodbujanih v katalogu za usmerjanje industrij, v katere se vlaga tuji kapital, ali katalogu industrij v osrednji in zahodni regiji Kitajske, ki koristijo ugodnosti in v katere se vlaga tuji kapital.
The programme is also specific under Article 4(4)(b) of the basic Regulation because it is contingent upon the use of domestic over imported goods.
Ta program je prav tako specifičen v skladu s členom 4(4)(b) osnovne uredbe, saj je pogojen z uporabo domačega blaga pred uvoženim.
The benefit conferred on the recipients is considered to be the amount of VAT exempted on domestic equipment.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV za nakup opreme, proizvedene na domačem trgu.
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 usual industry practice.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OP, se je prejeta ugodnost postopoma obračunavala v dobi uporabe opreme v skladu z običajno prakso industrije.
VAT ad tariff exemptions for purchases of fixed assets under the foreign trade development funds programme
Oprostitve plačila DDV in tarif za nakupe osnovnih sredstev v okviru programa za razvoj zunanje trgovine
Government provision of goods and services for less than adequate remuneration
Zagotavljanje blaga in storitev s strani vlade za manj kot ustrezno nadomestilo
Government provision of polysilicon for less than adequate remuneration
Zagotavljanje polisilicija s strani vlade za manj kot ustrezno nadomestilo
Government provision of aluminium extrusions for less than adequate remuneration
Zagotavljanje izdelkov in polizdelkov iz aluminija s strani vlade za manj kot ustrezno nadomestilo
Government provision of glass for less than adequate remuneration
Zagotavljanje stekla s strani vlade za manj kot ustrezno nadomestilo
Government provision of power
Zagotavljanje električne energije s strani vlade
The complainant alleged that some Chinese producers of polysilicon have benefited from the cheap electricity provided at less than adequate remuneration.
Pritožnik je trdil, da so nekateri kitajski proizvajalci polisilicija koristili poceni električno energijo, zagotovljeno za manj kot ustrezno nadomestilo.
The investigation established that many of the sampled exporting producers had a related polysilicon producer within their company group.
V preiskavi je bilo ugotovljeno, da je imelo veliko vzorčenih proizvajalcev izvoznikov v svoji skupini podjetij povezanega proizvajalca polisilicija.