natgillin/translations-raw huggingface dataset:
The benefit to the exporting producers was then calculated as the difference between the interest actually paid in the IP by the companies and the interest that would have been paid if the benchmark interest rate would have applied to the loans.
Ker Komisija, kot je že bilo navedeno, ni prejela kakršnih koli pomembnih ocen tveganja, je oblikovala tržno referenčno vrednost za primerljiva komercialna posojila.
This benefit was then expressed as a percentage of the total turnover of each cooperating exporting producer.
Ugodnost v OP je bila izračunana kot razlika med dejansko plačanimi obrestmi v OP in obrestmi, ki bi bile plačane pri uporabi referenčne vrednosti.
Following disclosure the government of the PRC claimed that the Commission should not have referred to any benchmark for the calculation of the benefit as it claimed that loans were granted on market terms and therefore no benefit was conferred.
Eden od proizvajalcev izvoznikov je trdil, da je Komisija pri izračunu ugodnosti za eno posojilo uporabila napačno obrestno mero, ki jo je družba dejansko plačala.
As explained in recitals 127-130, the market for bank loans in the PRC is distorted and therefore the Commission considers that resorting to a benchmark is fully justified.
Ta trditev je bila sprejeta in Komisija je izračun popravila.
Moreover the government of the PRC claimed that the Commission's choice of this particular benchmark was not sufficiently reasoned.
Vendar popravljeni izračun ni vplival na ugotovljeno subvencijsko stopnjo.
The Commission considers that when constructing an appropriate benchmark for loans, it is considered reasonable to apply Chinese interest rates, adjusted to reflect normal market risk.
Subvencijske stopnje, izračunane za vzorčene proizvajalce izvoznike, ki temeljijo na tej metodologiji, so naslednje:
Indeed, in a context where the exporters' current financial state has been established in a distorted market and there is no reliable information from the Chinese banks on the measurement of risk and the establishment of credit ratings, it is considered necessary to apply a mark-up to reflect the potential impact of the Chinese distorted market on their financial situation.
Ime družbe
Conclusion
Subvencijska stopnja
On the basis of the findings of the investigation, the Commission concludes that the filament glass fibre industry in the PRC benefited from preferential loans during the IP, both from State-owned banks and from private banks.
2,6 % Jushi Group Co., Ltd; Jushi Group Chengdu Co., Ltd;
The financing of the filament glass fibre industry constitutes a subsidy within the meaning of the basic anti-subsidy Regulation as there is
Druge prednostne posojilne sheme
a financial contribution by government as set out in Article 3(1)(a)(i);
Vzorčeni proizvajalci izvozniki niso v OP prejeli nobenega finančnega prispevka iz preostalih referenčnih posojilnih shem, navedenih v zgornjem oddelku C.3.
entrustment and direction by government as set out in Article 3(1)(a)(iv); and
Programi nepovratnih sredstev
a benefit is thereby conferred as required by Article 3(2).
Vzorčene družbe niso v OP prejele nobenega finančnega prispevka iz programov „znane blagovne znamke“, „najboljše kitajske blagovne znamke“ ali „sredstva za širitev dejavnosti v provinci Guangdong“.
In view of the existence of a financial contribution, a benefit to the exporting producers and specificity, this subsidy is countervailable.
Posebni programi nepovratnih sredstev in nepovratna sredstva
Calculation of the subsidy amount
Vzorčene družbe so od različnih vladnih organov na različnih ravneh prejele enkratna nepovratna sredstva, zaradi česar so v OP prejele ugodnost.
Article 6(b) of the basic anti-subsidy Regulation provides that the benefit on preferential loans should be calculated as the difference between the amount of interest paid and the amount that would be paid for a comparable commercial loan which the firm could obtain on the market.
Za ta nepovratna sredstva se šteje, da spadajo pod trditve glede programov nepovratnih sredstev v pritožbi, saj je bilo v slednji navedeno, da so proizvajalci steklenih vlaken prejeli ta enkratna nepovratna sredstva od pokrajinskih in lokalnih vladnih organov in da so jim ta prinesla ugodnosti, saj so denarna sredstva prejeli brez ustreznega obravnavanja.
As stated, in the absence of any meaningful risk assessment, the Commission established a market benchmark for comparable commercial loans.
Komisija je v zvezi s temi specifičnimi nepovratnimi sredstvi ponudila, da bi se dodatno posvetovala z vlado LRK.
The benefit was calculated for the IP as the difference between the interest actually paid during the IP, and the interest that would have been paid using the benchmark.
Vlada LRK je posvetovanjem nasprotovala z utemeljitvijo, da to ne bi bilo v skladu s Sporazumom o subvencijah in izravnalnih ukrepih („Sporazum SIU“), saj bi se morala takšna posvetovanja izvesti pred začetkom preiskave, in da bi preverjanje informacij v zvezi z vsako posamezno shemo nesorazmerno obremenilo kitajske oblasti.
One of the exporting producers claimed that the Commission had used the wrong interest rate actually paid by the company for one loan when calculating the benefit.
Pri večini nepovratnih sredstev je šlo za zanemarljive zneske.
This claim was accepted and the Commission revised the calculation.
Komisija jih zato ni nadalje preiskovala.
The revised calculation had however no effect on the subsidy margin found.
Komisija pa je vseeno preiskala en poseben, sorazmerno velik znesek nepovratnih sredstev, namenjen gradnji prenočitvenih objektov za zaposlene, ki je bil dodeljen eni od vzorčenih družb in za katerega se šteje, da je povezan s trditvami glede programov nepovratnih sredstev v pritožbi.
The subsidy margins calculated for the sampled exporting producers based on this methodology are as follows:
Iz začasne narave zgoraj navedenih nepovratnih sredstev je jasno razvidno, da ta niso bila na voljo drugim družbam in so bila torej v skladu z opredelitvijo iz člena 4(2)(a) osnovne protisubvencijske pogodbe specifična.
Company Name
Komisija na podlagi zbranih dokazov o prejemu teh nepovratnih sredstev in zaradi odsotnosti kakršnih koli drugih informacij ta nepovratna sredstva šteje za subvencijo v smislu člena 3(1)(a)(i) in (2) osnovne protisubvencijske uredbe, s čimer je bila zadevnemu proizvajalcu izvozniku dodeljena ugodnost.
Subsidy margin
Družba, ki je prejela sredstva, je po razkritju trdila, da so bila sredstva družbi dodeljena za obnovitev osnovnih sredstev, ki se amortizirajo v 50 letih.
Jiangsu Changhai Composite Materials Holding Co., Ltd [26]
Subvencija bi se morala torej porazdeliti na obdobje 50 let, za izračun subvencijske stopnje pa bi se morala uporabiti le vrednost v višini 1/50, kar ustreza ugodnosti, prejeti v OP.
Other preferential lending schemes
Družba ni predložila nobenega dokaza, s katerim bi utemeljila 50-letno amortizacijsko dobo za naložbo v osnovna sredstva, v tem primeru zgradbo, ki se uporablja kot prenočitveni objekt za zaposlene.
During the IP, no financial contribution was received by the sampled exporting producers under the remaining preferential lending schemes mentioned in section C.3 above.
Dejanska amortizacijska doba osnovnih sredstev družbe je običajno veliko krajša, in sicer od 10 do 20 let.
Grant programmes
Na podlagi navedenega je ugodnost, pridobljena z zadevnimi sredstvi, zanemarljiva, zato zanjo niso potrebni izravnalni ukrepi.
No financial contribution was received by the sampled companies from ‘Famous Brands’, ‘China World Top Brands’ or ‘Funds for Outward Expansion of Industries in Guangdong Province’ programmes during the IP.
Programi neposredne davčne oprostitve in znižanja davka
Specific grant programmes and grants
Program „dve leti brez, tri leta polovica“ za podjetja s tujimi naložbami
The sampled companies received one-off grants from various government authorities at different levels resulting in the receipt of a benefit during the IP.
Na podlagi programa „dve leti brez, tri leta polovica“ podjetjem s tujimi naložbami („PTN“) prvi dve leti ni treba plačati davka od dohodka družb, v naslednjih treh letih pa namesto 25-odstotnega davka plačajo le 12,5-odstotni davek.
These grants are considered as falling under the grant programmes allegations in the complaint as the complaint alleged that producers of filament glass fibre received one-off grants from provincial and local government bodies and that these conferred a benefit as the monies were received without adequate consideration.
Pravna podlaga tega programa sta člen 8 Zakona o davku od dohodkov Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja („zakon o obdavčitvi PTN“) in člen 72 Izvedbenih pravil Zakona o davku od dohodkov Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja.
The Commission offered consultations with the government of the PRC regarding these specific grants.
Po navedbah vlade LRK se je ta program končal v skladu s členom 57 Zakona o davku od dohodkov podjetij iz leta 2008 s prehodnim obdobjem do konca leta 2012.
The government of the PRC opposed the consultations claiming that this would not be in line with the Agreement on Subsidies and Countervailing Measures (‘ASCM’) as such consultations should take place prior to the initiation of the investigation and that it would be putting a disproportionate burden on the Chinese authorities to verify the information concerning every single scheme.
Zakon tako jasno navaja, da bodo ugodnosti v okviru te sheme obstajale v davčnem letu 2012.
Most of the grants concerned negligible amounts.
Shema „dve leti brez, tri leta polovica“ je družbam prinesla ugodnosti v poslovnem letu 2012, po tem letu pa je bila po navedbah vlade LRK ukinjena.
Therefore, the Commission did not investigate these any further.
Nobena od vzorčenih družb ni tuje podjetje, ki bi bilo lahko v OP upravičeno do te davčne sheme.
However, the Commission investigated one particular, relatively large grant for the purpose of building dormitories to the company employees that had been provided to one of the sampled companies and is considered linked to the grant programmes allegations in the complaint.
Vzorčene družbe niso v OP iz tega programa prejele nobenega finančnega prispevka.
The ad hoc character of the grant mentioned above clearly demonstrated that it was not available to other companies and was therefore specific as defined in Article 4(2)(a) of the basic anti-subsidy Regulation On the basis of the evidence collected with regard to the receipt of this grant and in the absence of any other information, the Commission consider this grant to be a subsidy within the meaning of Article 3(1)(a)(i) and (2) of the basic anti-subsidy Regulation and a benefit was thereby conferred to the exporting producer concerned.
V preiskavi je bilo ugotovljeno tudi, da je shemo ukinila vlada LRK.
Following disclosure, the company that received the grant claimed that the grant was given to the company for renovation of fixed assets, which are amortised in 50 years.
Visokotehnološka podjetja in podjetja z novo tehnologijo
Therefore, this subsidy should be allocated over a period of 50 years and only the proportion of 1/50 which corresponds to the benefit received during the IP should be taken into account in the calculation of the subsidy margin.
Zaradi tega programa lahko družbe, ki lahko dokažejo, da izpolnjujejo določen sklop meril, v skladu s katerim se jim prizna status „visokotehnološkega podjetja in podjetja z novo tehnologijo“, prejmejo 15-odstotno znižanje davka od dohodkov družb v primerjavi s standardno 25-odstotno davčno stopnjo.
The company did not provide any evidence justifying a depreciation period of 50 years for investment in fixed assets, in this case a building used as a dormitory for staff.
Pravna podlaga za ta program so člen 28(2) Zakona o davku od dohodkov podjetij iz leta 2008, „Upravni ukrepi za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo“ (Guo Ke Fa Huo [2008] št. 172), člen 93 Predpisov o izvajanju Zakona o davku od dohodkov podjetij ter Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka od dohodkov s strani visokotehnoloških podjetij in podjetij z novo tehnologijo (Guo Shui Han [2008] št. 985).
The actual period of depreciation of a company's fixed assets is normally much shorter and corresponds to a period of 10 to 20 years.
Ta shema se uporablja za visokotehnološka podjetja in podjetja z novo tehnologijo, ki jih je kot take priznala vlada LRK.
On this basis the benefit incurred by this grant is negligible and should therefore not be countervailed.
Da bi bila podjetja upravičena do te sheme, morajo imeti temeljne pravice neodvisne intelektualne lastnine in morajo izpolnjevati naslednje zahteve, navedene v pravni podlagi in povzete, kot sledi:
Direct tax exemption and reduction programmes
njihova proizvodnja mora biti vključena v obseg izdelkov na „visokotehnoloških področjih, za katere se uporablja ključna podpora države“;
The ‘two free, three half’ programme for foreign invested enterprises
njihovi skupni stroški za raziskave in razvoj morajo predstavljati 3–6 % skupnih prihodkov od prodaje;
The ‘two free, three half’ programme entitles foreign invested enterprises (‘FIEs’) to pay no corporate income tax for the first two years, and to pay only 12,5 % rather than 25 % for the next three years.
njihovi prihodki od prodaje visokotehnoloških izdelkov in izdelkov z novo tehnologijo morajo predstavljati več kot 60 % skupnih prihodkov od prodaje;
The legal basis of this programme is Article 8 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (the ‘FIE Tax Law’) and Article 72 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises According to the government of the PRC this programme was terminated under Article 57 of the Enterprise Income Tax Law (‘EIT Law’) of 2008 with a transition period until the end of 2012.
osebje, zaposleno na področju raziskav in razvoja, mora predstavljati 10 % celotnega osebja;
The law therefore makes clear that there would be a benefit under this scheme in the tax year 2012.
izpolnjene morajo biti druge zahteve iz „Upravnih ukrepov za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo iz leta 2008“.
This ‘two free, three half’ scheme conferred benefits on companies during the financial year 2012, after which, according to the government of the PRC, the scheme has been withdrawn.
Za nekatere vzorčene proizvajalce izvoznike je bilo ugotovljeno, da so to shemo uporabljali, pri čemer so namesto 25 % plačali le 15 % davka od dohodkov družb.
In any case, none of the sampled companies is a foreign owned enterprise which could be eligible for this tax scheme during the IP.
Te družbe so se prijavile kot visokotehnološka podjetja in podjetja z novo tehnologijo ter so prejele uradno obvestilo, da so izpolnile merila iz sheme in so zato upravičene, da ustrezno izpolnijo svoje davčne napovedi o prihodkih družb.
No financial contribution was received by the sampled companies under this programme during the IP.
Komisija meni, da je ta shema subvencija v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne protisubvencijske uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka vlade LRK, ki zadevnim družbam prinaša ugodnosti.
The investigation furthermore established that the scheme has indeed been withdrawn by the government of the PRC.
Ugodnost za prejemnike je enaka davčnemu prihranku.
High and New Technology Enterprises
Zakonodaja ali organ, ki odloča o dodelitvi, nista določila objektivnih meril za upravičenost.
This programme allows companies that can show that they meet a certain set of criteria to be recognised as a ‘High and New Technology Enterprise’ to receive a reduction to 15 % on their corporate income tax, as compared to the standard rate of 25 %.
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.
The legal bases of this programme are Article 28(2) of the Enterprise Income Tax Law of 2008 (‘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 Regulations on the Implementation of Enterprise Income Tax Law, along with the Notice of the State Administration of Taxation on the issues concerning the Payment of Enterprise Income Tax by High and New Technology Enterprises (Guo Shui Han [2008] No 985).
Zato ne izpolnjujejo merila specifičnosti.
This scheme applies to High and New Technology Enterprises recognised as such by the government of the PRC.
Komisija te trditve ne sprejme.
To be eligible for this scheme enterprises shall have core independent intellectual property rights and must meet the following requirements which are set out in the legal basis and summarised as follows:
Sredstva so na voljo le za družbe s posebnimi lastnostmi (visokotehnološka podjetja in podjetja z novo tehnologijo), ne za vse industrije in vse sektorje.
their production is included in the scope of the products in the ‘High-Tech Fields with Key State Support’;
Poleg tega upravičenost ni samodejna, ampak je odvisna od dodelitve potrdila visokotehnološkega podjetja in podjetja z novo tehnologijo, ki ga po diskrecijskem postopku izda pristojni organ.
their total expenses for R & D shall account for 3-6 % of total sales income;
Shema je torej specifična.
their income from high and new technology products shall account for over 60 % of the total sales income;
Komisija zato meni, da se lahko proti tej subvenciji uvedejo izravnalni ukrepi.
the personnel engaged in R & D shall account for 10 % of the total staff;
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.
the other requirements set by the ‘2008 Administrative Measures for High and New Tech Enterprises’ are met.
Jiangsu Changhai Composite Materials Holding Co., Ltd [27]
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.
Ta program družbi omogoča, da uveljavi davčno olajšavo na nakup na domačem trgu proizvedene opreme, če je projekt skladen z industrijskimi politikami vlade LRK.
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 anti-subsidy Regulation because there is a financial contribution in the form of revenue foregone by the government of the PRC that confers a benefit to the companies concerned.
Od davčne obveznosti iz preteklega leta, ki se je povečala zaradi nakupa na domačem trgu proizvedene opreme, se lahko odbije davčna olajšava v višini do 40 % nakupne cene te opreme.
The benefit for the recipients is equal to the tax saving.
Pravno podlago za ta program obsegajo Začasni ukrepi v zvezi z davčno olajšavo za odbitek davka od dohodkov pravnih oseb za naložbe v opremo za projekte tehnološke prenove, proizvedeno na domačem trgu, z dne 1. julija 1999 ter Obvestilo državne davčne uprave št. 52 o prenehanju izvajanja politike o davčnih odbitkih in oprostitvi plačila davka od dohodkov pravnih oseb za naložbe družb v nakup opreme, proizvedene na domačem trgu [leto 2008], z začetkom veljavnosti 1. januarja 2008.
This subsidy is specific as defined in Article 4(2)(a) of the basic anti-subsidy 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.
Vlada LRK je trdila, da je bil ta program končan januarja 2008 v skladu z navedenim obvestilom št. 52.
The sampled exporting producers concerned received such certification.
Vendar je bilo v preiskavi ugotovljeno, da je ena od vzorčenih družb v OP izkoristila ugodnosti tega programa.
No objective criteria for the eligibility were established by the legislation or the granting authority.
Ta program se šteje kot subvencija, saj zagotavlja finančni prispevek v obliki opuščenega prihodka vlade LRK v skladu s členom 3(1)(a)(ii) osnovne uredbe.
After 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.
Ta program zagotavlja ugodnosti za prejemnike v znesku, ki je enak davčnemu prihranku v smislu člena 3(2) osnovne protisubvencijske uredbe.
Therefore they do not fulfil the criterion of specificity.
Ta subvencija je specifična v smislu člena 4(4)(b) osnovne protisubvencijske uredbe, saj je davčni prihranek pogojen z uporabo domačega blaga pred uvoženim.
The Commission does not accept this claim.
Stopnja te subvencije v OP za družbo Jiangsu Changhai Group je 0,2 %.
The grant is only available to companies with specific characteristics (High and New technology enterprises) and not to all industries and all sectors.
En proizvajalec izvoznik je po razkritju trdil, da ni bil upravičen do finančnega prispevka v okviru sheme „Znižanje davka od dohodkov za PTN, ki kupujejo opremo, proizvedeno na Kitajskem“, ker ni družba, v katero se vlaga tuji kapital.
Furthermore, 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.
Zato mu je Komisija napačno pripisala ugodnost iz te sheme na podlagi razpoložljivih dejstev.
Therefore the scheme is specific in nature.
Trdil je še, da so bile ugotovljene manjše napake v izračunih.
The Commission therefore considers this subsidy as countervailable.
Obe trditvi sta bili sprejeti in izračun subvencijske stopnje je bil ustrezno popravljen.
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.
Druge sheme neposrednih oprostitev davka in programi olajšav
Jiangsu Changhai Composite Materials Holding Co., Ltd [27]
Predmet preiskave je bila tudi davčna izravnava za raziskave in razvoj.
Income tax reductions for FIEs purchasing Chinese-made equipment
Vendar je šlo pri tem ukrepu za zanemarljive zneske.
This programme allows a company to claim tax credits on the purchase of domestic equipment if a project is consistent with the industrial policies of the Government of the PRC.
Komisija ga zato ni nadalje preiskovala.
A tax credit up to 40 % of the purchase price of domestic equipment may apply to the incremental increase in tax liability from the previous year.
Vzorčeni proizvajalci izvozniki niso v OP iz preostalih programov oprostitev davka, navedenih v zgornjem oddelku C.3, prejeli nobenega finančnega prispevka.
The legal bases of this programme are the Provisional measures on enterprise income tax credit for investment in domestically produced equipment for technology renovation projects of 1 July 1999 and the Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy of the Investments of an Enterprise in Purchasing Home-made Equipment, No 52 [2008] of the State Administration of Taxation, effective 1 January 2008.
Programi za posredne davke in uvozne tarife
The government of the PRC claimed that this programme has been terminated as from January 2008 according to the mentioned Notice No 52.
Oprostitev plačila DDV in znižanje uvozna tarifna za uporabo uvožene opreme
The investigation has revealed however that one of the sampled companied has benefited from this programme during the IP.
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 jih uporabljajo v proizvodnji.