natgillin/translations-raw huggingface dataset:
In sum, the fact that a company is in a loss position in its financial accounts does not necessarily mean that it will be in the same loss position in its final tax return.
Če povzamemo, dejstvo, da ima družba v finančnih poročilih izgubo, še ne pomeni nujno, da bo imela enako izgubo tudi v končni davčni napovedi.
Based on these arguments the Commission confirms that the subsidy calculation for direct tax schemes must necessarily rely on the final figures appearing on the final audited income tax return and not on periodical tax statement or on definitive or trial accounting statements.
Komisija na podlagi teh argumentov potrjuje, da mora izračun subvencije za sheme neposrednih davkov nujno temeljiti na končnih številkah, navedenih v končni revidirani napovedi za odmero davka na dohodek in ne v periodičnih davčnih napovedih ali v končnih ali poskusnih računovodskih izkazih.
The GOC claims to be informed for the first time that the Commission is countervailing an R&D programme which is not a replacement programme of the R&D programme for FIEs alleged in the complaint.
Kitajska vlada trdi, da je prvič obveščena o tem, da Komisija uvaja izravnalne ukrepe proti programu za raziskave in razvoj, ki ni nadomestni program programa za raziskave in razvoj za PTN, navedene v pritožbi.
The GOC relies on similar arguments used for the previous scheme as explained in recital (457) and argues that countervailing this scheme violates Articles 11 and 13 of the WTO SCM Agreement.
Kitajska vlada navaja podobne argumente, uporabljene za prejšnje sheme, kot je pojasnjeno v uvodni izjavi (457), in trdi, da sta z uvajanjem izravnalnih ukrepov proti tej shemi kršena člena 11 in 13 Sporazuma o subvencijah in izravnalnih ukrepih STO.
The GOC goes on to claim that the R&D programme for FIEs was terminated in 2008 and the new R&D programme included in the new Chinese Enterprise Income Tax Law is not a replacement programme since it does not refer to FIEs and it does not require the R&D expense to be 10 % higher than the previous year.
Kitajska vlada nadalje trdi, da se je program za raziskave in razvoj za PTN končal leta 2008 in da novi program za raziskave in razvoj, vključen v novi kitajski zakon o davku na dohodek podjetij, ni nadomestni program, ker se ne sklicuje na PTN in ne zahteva, da so odhodki za raziskave in razvoj 10 % višji kot prejšnje leto.
The Commission notes that the GOC did not provide information on this scheme in the reply to the questionnaire reply and to the deficiency letter, but that this scheme was already countervailed in previous investigations (see recital (310)).
Komisija ugotavlja, da kitajska vlada v izpolnjenem vprašalniku in odgovoru na poziv k dopolnitvi ni zagotovila informacij o tej shemi ter da je ta shema že bila izravnana v prejšnjih preiskavah (glej uvodno izjavo (310)).
However, the Commission also notes that this programme was discussed during the verification visit with the GOC and that the relevant implementation provisions were collected as an exhibit (they had also been submitted by one of the sampled exporters).
Komisija pa ugotavlja tudi, da je med preveritvenim obiskom o tem programu potekala razprava s kitajsko vlado in da so bile ustrezne izvedbene določbe zbrane kot dokazno gradivo (predložil jih je tudi en vzorčeni izvoznik).
Therefore the GOC's allegation that it is the first time that it was informed of the potential countervailability of this programme is unfounded, also given that several sampled cooperating exporters with which the GOC coordinated its reply have reported this programme in their questionnaire replies.
Zato je trditev kitajske vlade, da je bila prvič obveščena o možnosti uvedbe izravnalnega ukrepa proti temu programu, neutemeljena tudi zato, ker je več vzorčenih sodelujočih izvoznikov, s katerimi je kitajska vlada uskladila svoj odgovor, v izpolnjenem vprašalniku navedlo ta program.
The GOC was fully aware of this fact since it inspected several times the non-confidential file.
Kitajska vlada je bila s tem dejstvom v celoti seznanjena, saj je večkrat pregledala nezaupno dokumentacijo.
The findings of the investigation show that this programme is countervailable (recitals (310) — (314) above).
Ugotovitve preiskave kažejo, da se proti temu programu lahko uvedejo izravnalni ukrepi (uvodne izjave od (310) do (314)).
The Commission adds that this programme is clearly a replacement of the previous programme targeting FIEs, because of the close nexus shown by the same form and amount of the tax benefit (additional tax offset deductible from the taxable base), the same ratio and the same underlying situation (eligible costs for R&D activities) with only slight variations.
Komisija dodaja, da je ta program očitno nadomestilo prejšnjega programa, usmerjenega na PTN, zaradi tesne povezanosti, vidne po enaki obliki in količini davčnih ugodnosti (dodatna davčna izravnava, ki se odbije od davčne osnove), enaki stopnji in enakim osnovnim stanjem (upravičeni stroški za raziskave in razvoj) s samo manjšimi razlikami.
These slight variations were brought in line with the reform of the new EIT law in 2008, but the nature and substance of the programme remains fundamentally the same.
Te manjše razlike so bile leta 2008 usklajene z reformo novega zakona EIT, vendar sta značaj in vsebina programa v bistvu ostala enaka.
The Commission also refers to the arguments on the standard of initiation set out in recital (457).
Komisija se sklicuje tudi na argumente o standardu začetka, navedene v uvodni izjavi (457).
The GOC and one sampled cooperating exporter also claim that this programme is not specific because the Commission has not demonstrated that obtaining the certificate of HNTE is limited to certain enterprises.
Kitajska vlada in en vzorčeni sodelujoči izvoznik trdita tudi, da ta program ni specifičen, ker Komisija ni dokazala, da je pridobitev potrdila za VPPNT omejena na določena podjetja.
The Commission refers to its explanation in recital (313) above and in recitals (321) and (325) concerning another tax programme for the HNTEs.
Komisija se sklicuje na svojo obrazložitev v uvodni izjavi (313) ter uvodnih izjavah (321) in (325) glede drugega davčnega programa za VPPNT.
The Commission adds that the implementing rules for the application of this programme (see recital (321)) here further confirm the specificity finding of HNTEs as only companies in sectors supported by governmental policies and eligible under the relevant Government Catalogues and Guidelines can obtain the relevant certificate.
Komisija dodaja, da izvedbena pravila za uporabo tega programa (glej uvodno izjavo (321)) dodatno potrjujejo ugotovitev o specifičnosti glede VPPNT, saj lahko samo družbe v sektorjih, ki jih podpirajo vladne politike in ki so upravičeni v okviru ustreznih vladnih katalogov in smernic, pridobijo zadevno potrdilo.
For instance, only enterprises engaged in an R&D project prescribed in the High and New Tech Fields under the Key Support of the State and the Guidelines for Current Priorities for Development in Key Sectors of the Hi-Tech Industry of 2007 by the NDRC or R&D activities included in the scope of the Notice of the State Council on Implementing the Several Supporting Policies for the Outline of the State Medium and Long-term Scientific and Technological Development (2006-2020), No. 6 [2006] of the State Council) can obtain this certificate.
To potrdilo lahko dobijo na primer samo podjetja, vključena v projekt na področju raziskav in razvoja, določen na področjih visoke in nove tehnologije v okviru ključne podpore države in v smernicah za trenutne prednostne naloge za razvoj v ključnih sektorjih visokotehnološke industrije iz leta 2007, ki jih je izdala agencija NDRC, ali v dejavnosti raziskave in razvoja, vključene v področje uporabe Obvestila državnega sveta o izvajanju več podpornih politik za okvir srednje- in dolgoročnega znanstvenega in tehnološkega razvoja države (2006–2020) št. 6 [2006] državnega sveta.
It is therefore clear that this tax programme is limited only to those specific companies in the relevant sectors and R&D activities supported by the GOC, including companies in the encouraged PV sector.
Zato je jasno, da je ta davčni program omejen samo na tiste specifične družbe v ustreznih sektorjih in dejavnostih raziskav in razvoja, ki jih podpira kitajska vlada, vključno z družbami v spodbujanem fotonapetostnem sektorju.
Furthermore, the Commission notes that the argument concerning a purported tax loss position in the 2012 tax year has limited or no relevance, because a tax deduction can be carried forward by five additional tax years and set off against any taxable income declared in the five following years.
Poleg tega Komisija ugotavlja, da ima argument glede domnevne davčne izgube v davčnem letu 2012 omejeno pomembnost ali pa je sploh nima, ker je mogoče davčno olajšavo prenesti naprej za pet dodatnih davčnih let in jo odbiti od obdavčljivega dohodka, prijavljenega v naslednjih petih letih.
Therefore, even if the Commission would accept that these companies have made a tax loss in the year 2012 or the final audited 2012 tax return were available and would show a tax loss (which is not the case here), it would still take account of the benefits under this programme as it could not be excluded that the benefits from the tax deduction accrued in 2012 would be used as soon as the company would report taxable income in any of the following five tax years.
Čeprav bi Komisija sprejela, da so te družbe imele davčno izgubo v letu 2012, ali pa bi bila na voljo končna revidirana davčna napoved za 2012, ki bi prikazala davčno izgubo (kar tukaj ne drži), bi se zato še vedno upoštevale ugodnosti v okviru tega programa, saj ne bi bilo mogoče izključiti, da bi bile ugodnosti iz davčne olajšave, odmerjene v letu 2012, uporabljene takoj, ko bi družba prijavila obdavčljiv dohodek v katerem koli od naslednjih petih davčnih let.
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
The GOC and one cooperating exporter argue that this programme is not specific, that specificity analysis is not based on any facts, and that the requirements to obtain HTNE states should be considered objective criteria or conditions governing the eligibility for the subsidy and the eligibility for this programme is automatic.
Kitajska vlada in en sodelujoči izvoznik trdita, da ta program ni specifičen, da analiza specifičnosti ne temelji na dejstvih in da bi se zahteve za pridobitev statusov VPPNT morale šteti za objektivna merila ali pogoje, ki urejajo upravičenost do subvencije, ter da je upravičenost do programa samodejna.
With regard to the specificity finding concerning the limitation of this programme and of the R&D tax offset also to HNTEs, the Commission refers to its explanation in recitals (321) and (325), and also to recital (462) equally applicable for this programme.
Komisija se glede ugotovitve o specifičnosti v zvezi z omejitvijo tega programa in davčno izravnavo za raziskave in razvoj tudi za VPPNT sklicuje na svojo obrazložitev v uvodnih izjavah (321) in (325) ter tudi na uvodno izjavo (462), ki je enako upoštevna za ta program.
The Commission restates that in particular the implementing measures and documents listed above show that the application of this programme and the recognition of HNTE status, far from being available to all enterprises and relying on objective criteria, is limited only to certain sectors and enterprises supported by the GOC on the basis of criteria that do not appear to be objective or neutral.
Komisija ponovi, da zlasti zgoraj navedeni izvedbeni ukrepi in dokumenti kažejo, da uporaba tega programa in priznanje statusa VPPNT nista na voljo za vsa podjetja in ne temeljita na objektivnih merilih, ampak sta omejena samo na določene sektorje in podjetja, ki jih podpira kitajska vlada na podlagi meril, ki niso videti objektivna ali nevtralna.
The eligibility for benefits under this programme is also not automatic but depends on the granting of HNTE certificate, which is released after a discretionary procedure by the competent authorities and is therefore not automatic.
Tudi upravičenost do ugodnosti v okviru tega programa ni samodejna, ampak je odvisna od podelitve potrdila za VPPNT, ki ga po diskrecijskem postopku izdajo pristojni organi.
One cooperating exporter claims that the Commission erroneously calculated the subsidy benefit from this programme because it used the 2011 audited tax return whereas the quarterly tax declarations for Q1 and Q2 of 2012 were available and collected at verification, and in any event the Commission could have requested copy of the final annual income tax declaration for 2012 as soon as it would have been available.
En sodelujoči izvoznik trdi, da je Komisija napačno izračunala ugodnost subvencije po tem programu, ker je uporabila revidirano davčno napoved za leto 2011, glede na to, da sta bili pri preverjanju pripravljeni in predloženi četrtletni napovedi za odmero davka za prvi dve četrtletji leta 2012, v vsakem primeru pa bi Komisija lahko zahtevala kopijo končne letne napovedi za odmero davka na dohodek za leto 2012, takoj ko bi bila na voljo.
This exporter also argues that if the 2011 tax return is used to calculate the subsidy benefit, then the 2011 company turnover and not the turnover during the IP should be used.
Ta izvoznik trdi tudi, da bi bilo treba upoštevati prihodke od prodaje družbe v letu 2011 in ne prihodkov od prodaje v OP, če se za izračun ugodnosti subvencije uporabi davčna napoved za leto 2011.
The Commission refers to its explanation in recital (459) above.
Komisija se sklicuje na svojo obrazložitev v uvodni izjavi (459).
The Commission further notes that in its pre-verification letter to the sampled exporters, including the exporter in question, it had specifically requested the original full tax statements/returns for fiscal years covering the IP and the three preceding years.
Komisija nadalje navaja, da je v predpreveritvenem pismu, poslanem vzorčenim izvoznikom, vključno z zadevnim izvoznikom, izrecno zahtevala originalne popolne davčne napovedi za fiskalna leta, ki pokrivajo OP, in tri prejšnja leta.
Therefore this cooperating exporter could and should have submitted the 2012 return as soon as available, and the Commission notes that it has not done so even as recently as it sent its comments to the disclosure document.
Ta sodelujoči izvoznik bi zato lahko predložil in bi moral predložiti napoved za leto 2012, takoj ko je bila na voljo, Komisija pa ugotavlja, da tega ni naredil, kljub temu, da je nedavno poslal svoje pripombe glede dokumenta o razkritju.
With regard to the argument that the Commission should use the 2011 turnover to calculate the benefit, it notes that the amount of benefit from the 2011 tax return is considered to be reasonably reflective of the situation in the IP, especially as the payment of tax for 2011 was due in the IP (month) and final data for 2012 were not available at the time of verification.
Glede argumenta, da bi Komisija morala za izračun ugodnosti uporabiti prihodke od prodaje v letu 2011, navaja, da je znesek ugodnosti iz davčne napovedi za leto 2011 ustrezno reprezentativen za stanje v OP, zlasti ker je plačilo davka za leto 2011 zapadlo v OP (mesec) in končni podatki za leto 2012 niso bili na voljo v času preverjanja.
In any event, the Commission cannot use different denominators to measure different subsidies, otherwise the percentage figures will not be comparable and consistency in the calculation is not guaranteed.
V vsakem primeru Komisija ne more uporabiti različnih imenovalcev za računanje različnih subvencij, saj v nasprotnem primeru odstotne točke niso primerljive in doslednost izračunavanja ni zagotovljena.
The Commission finally adds that it does not have verified figures for the 2011 turnover but it only has verified turnover figures for the IP.
Komisija na koncu dodaja, da nima preverjenih podatkov o prihodkih od prodaje za leto 2011, ampak ima samo preverjene podatke o prihodkih od prodaje v OP.
Comments of parties concerning the provision of land use rights for less than adequate remuneration
Pripombe strani o zagotavljanju pravic do uporabe zemljišča za manj kot ustrezno nadomestilo
The GOC claimed that the Commission did not determine the specificity under Articles 2.1 and 2.2 of the ASCM and did not clearly substantiate its determination of specificity on the basis of positive evidence, as required by Article 2.4 of the ASCM.
Kitajska vlada je trdila, da Komisija ni določila specifičnosti v skladu s členoma 2.1 in 2.2 Sporazuma SIU, niti ni ustrezno utemeljila svoje določitve specifičnosti na podlagi trdnih dokazov, kot zahteva člen 2.4 Sporazuma SIU.
According to GOC the Commission had not provided any factual evidence as to which are the certain industries that are accorded LURs at preferential rates and the legal basis of its assessment that the industry producing solar cells and modules forms part of these industries.
Po navedbah kitajske vlade Komisija ni predložila dejanskih dokazov o tem, katerim industrijam so dodeljene pravice do uporabe zemljišča po preferenčnih cenah, in pravne podlage svoje ocene, da je industrija, ki proizvaja solarne celice in module, del teh industrij.
One exporting producer made similar claim.
En proizvajalec izvoznik je trdil podobno.
The Commission cited in the recital (364) above the examples of the LUR notices where the relevant authorities limited the potential buyers for the set price to the photovoltaic industry and set price limits on the LUR purchased by the sampled exporting producers.
Komisija je v uvodni izjavi (364) navedla primere obvestil o pravici do uporabe zemljišča, kjer so pristojni organi omejili potencialne kupce po določeni ceni na fotonapetostno industrijo in določili omejitve cen za pravice do uporabe zemljišča, ki so jih kupili vzorčeni proizvajalci izvozniki.
In the absence of any other information requested from the GOC and, given the government support to the PV industry, along with discretionary and non-transparent nature of the allocation of land-use rights, the Commission considered that this information establish the existence of specificity.
Ker kitajska vlada ni predložila drugih zahtevanih podatkov in glede na vladno podporo fotonapetostni industriji ter diskrecijsko in nepregledno dodeljevanje pravic do uporabe zemljišča, je Komisija menila, da ta dejstva potrjujejo obstoj specifičnosti.
The GOC and several exporting producers claimed that the LUR benchmark selected by the Commission is not adequate.
Kitajska vlada in več proizvajalcev izvoznikov so trdili, da referenčna vrednost za pravice do uporabe zemljišč, ki jo je izbrala Komisija, ni ustrezna.
The GOC also claimed that the Commission did not do its best to identify a benchmark that approximates the market conditions that would prevail in the absence of the distortion as required by the WTO Panel ruling inthe US — Definitive Anti-Dumping and Countervailing Duties on Certain Products from China [101].
Kitajska vlada je trdila tudi, da Komisija ni storila vsega, kar je bilo v njeni moči, da bi identificirala referenčno vrednost, ki je približno enaka pogojem na neizkrivljenem trgu, kot je zahtevala odločitev odbora STO v zadevi ZDA – dokončne protidampinške in izravnalne dajatve na nekatere izdelke s Kitajske [101].
After such an analysis the Commission considers Taiwan as an appropriate benchmark because of the totality of the information on the file i.e. (i) the comparable level of economic development and economic structure prevailing in Taiwan and big majority of the Chinese provinces and cities where the co-operating exporting producers are established, (ii) the physical proximity of China and Taiwan, (iii) the high degree of industrial infrastructure that both Taiwan and these Chinese provinces have, (iv) the strong economic ties and cross border trade between Taiwan and the PRC, (v) the high density of population in the Chinese provinces concerned and in Taiwan, (vi) the similarity between the type of land and transactions used for constructing the relevant benchmark in Taiwan with those in the PRC and (vii) the common demographic, linguistic and cultural characteristics in both Taiwan and the PRC.
Po tej analizi Komisija meni, da je Tajvan ustrezna referenčna vrednost zaradi vseh informacij v spisu tj. (i) primerljive stopnje gospodarskega razvoja in gospodarske strukture, ki prevladuje na Tajvanu ter v veliki večini kitajskih provinc in mest, kjer imajo sodelujoči proizvajalci izvozniki sedež, (ii) fizične bližine Kitajske in Tajvana, (iii) visoke ravni industrijske infrastrukture, ki jo imajo Tajvan in te kitajske province, (iv) močnih gospodarskih vezi in čezmejne trgovine med Tajvanom in LRK, (v) velike gostote naseljenosti v zadevnih kitajskih provincah in na Tajvanu, (vi) podobnosti med vrsto zemljišč in transakcij, uporabljenih za oblikovanje ustrezne referenčne vrednosti na Tajvanu, s tistimi v LRK in (vii) skupnih demografskih, jezikovnih in kulturnih značilnosti Tajvana in LRK.
Furthermore, most of the provinces concerned are considered top manufacturing provinces in the PRC.
Treba je tudi dodati, da se večina zadevnih provinc šteje za najpomembnejše proizvodne province v LRK.
Although the GDP per capita of Taiwan and these provinces and cities is not identical, the GDP of these provinces and cities has grown rapidly in recent years i.e. they are catching up with Taiwan.
Čeprav BDP na prebivalca na Tajvanu in v teh kitajskih provincah ter mestih ni enak, pa BDP v teh provincah in mestih v zadnjih letih hitro narašča, tj. dohitevajo Tajvan.
In addition, recent data suggest that the both PRC as a whole, as well as the provinces and cities concerned have much higher GDP growth rate than Taiwan, i.e. they are catching up very fast.
Poleg tega najnovejši podatki kažejo, da imajo LRK kot celota ter zadevne province in mesta precej višjo stopnjo rasti BDP v primerjavi s Tajvanom, tj. zelo hitro zmanjšujejo zaostanek.
However, it is important to note that the exact comparison made between the GDP of a non-market economy (the PRC) and the GDP of a well- established market economy (Taiwan) is not a decisive fact because it is normal for a non-market economy to lag behind a functioning market economy in terms of GDP.
Ob tem je treba tudi opozoriti, da natančna primerjava med BDP v netržnem gospodarstvu (LRK) in BDP uveljavljenega tržnega gospodarstva (Tajvan) ni odločilen dejavnik, saj je glede BDP običajno, da netržno gospodarstvo zaostaja za delujočim tržnim gospodarstvom.
The real issue is what would be the ‘prevailing market conditions’ with regard to LUR in the Chinese provinces concerned if it was a functioning market economy and on the basis of all evidence, it is concluded that they would be very similar to those of Taiwan.
Pravo vprašanje je, kakšni bi bili „prevladujoči tržni pogoji“ glede pravic do uporabe zemljišč v zadevnih kitajskih provincah, če bi bilo gospodarstvo delujoče in tržno, in na podlagi vseh dokazov se sklene, da bi bili zelo podobni tistim na Tajvanu.
The complainant claimed that the Commission should disclose additional subsidy schemes found during the investigation and also establish subsidy margins for such schemes not mentioned in the complaint.
Pritožnik je trdil, da bi morala Komisija razkriti dodatne subvencijske sheme, ugotovljene v preiskavi, in tudi določiti stopnje subvencij za takšne sheme, ki niso omenjene v pritožbi.
In this respect it is noted that the all the subsidies which met the legal requirements for initiation were investigated by the Commission.
V zvezi s tem je treba poudariti, da je Komisija proučila vse subvencije, ki so izpolnjevale zakonske zahteve za začetek postopka.
The complainant claimed that the Commission should have established a subsidy margin with regards to the provision of polysilicon for less than adequate remuneration on the basis of the information in the complaint and on the basis of the US DOC findings in similar PV case.
Pritožnik je trdil, da bi morala Komisija določiti stopnjo subvencije v zvezi z zagotavljanjem polisilicija za manj kot ustrezno nadomestilo na podlagi informacij v pritožbi in na podlagi ugotovitev ministrstva za trgovino ZDA v podobni zadevi v zvezi s fotonapetostnimi izdelki.