natgillin/translations-raw huggingface dataset:
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions and/or the PV industry.
Poleg tega davčne napovedi za leto 2015 zajemajo tri četrtine OPP in so zato najpomembnejše letne davčne napovedi, ki so na voljo.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za skupni prihodek vzorčenih proizvajalcev izvoznikov od prodaje v OPP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
Further, there is no evidence that the grants belong to an overarching subsidy programme.
V prvotni preiskavi je bilo ugotovljeno, da 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.
In all cases the companies provided information as to the amount of the grant, and from whom the grant was received.
Med sedanjo preiskavo v zvezi s pregledom zaradi izteka ukrepov niso bile ugotovljene nobene spremembe.
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
V prvotni preiskavi je bilo ugotovljeno, da se ta shema uporablja za priznana visokotehnološka podjetja in podjetja z novo tehnologijo, ki potrebujejo ključno podporo države.
The table below shows the calculation of benefit for these grants set out above, with the benefit taken as the amount received in the RIP, or booked for the RIP, where the amount was depreciated by the company concerned.
Ta podjetja morajo imeti temeljne pravice neodvisne intelektualne lastnine in izpolnjevati več zahtev: (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.
In its reply to the disclosure the GOC and an exporting producer made comments on ‘other grants’.
Kitajska vlada je po razkritju izpodbijala specifičnost na podlagi tega, da 1) so merila v uvodni izjavi zgoraj objektivna glede na preudarke Splošnega sodišča v zadevi T-586/14 Xinyi PV Products proti Komisiji, 2) za vsako družbo, ki izpolnjuje merila, samodejno velja davčna stopnja 15 % in da 3) so ugotovitve Komisije v nasprotju z elementi odločitve v zadevi ZDA – zrakoplov, opredeljenimi v uvodni izjavi 346.
The point being made was that not enough detail was provided by the Commission in order to justify the existence of countervailable schemes.
Te trditve so bile zavrnjene, ker je shema de iure specifična v smislu, da zadevno korist lahko uporabi le omejena skupina podjetij, kot je opisano v uvodni izjavi 355.
It should be pointed out, however, that very little detail was supplied to the Commission relating to these schemes in questionnaire replies.
Poleg tega gre pri sodbi v zadevi T-586/14 Xinyi PV Products proti Komisiji za tržnogospodarsko obravnavo in ne za specifičnost subvencije.
Also the sampled exporting producers do not challenge the amounts calculated by the Commission and disclosed to the relevant party.
Družbe, ki imajo ugodnosti po tej shemi, morajo vložiti svojo napoved za odmero davka od dohodkov in ustrezne priloge.
They also do not challenge the fact that these grants were received from the GOC.
V tej preiskavi niso bile ugotovljene nobene spremembe ugotovitev, povzetih v uvodnih izjavah 356 in 357.
Faced with the facts of the lack of co-operation of the GOC, the Commission decided that it was reasonable to try to identify the existence of such grants during the on-the-spot verification.
Shemo bi bilo treba 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.
The findings of the verifications were radically different to the number and total value of grants reported in the questionnaire responses of the GOC.
Ugodnost za prejemnika je enaka davčnemu prihranku, ki ga je prejemnik pridobil prek tega programa v skladu s členom 3(2) osnovne uredbe.
It was decided that the on-the-spot findings represented a reasonable indicator of the level of subsidisation in this respect.
Kot ugodnost za prejemnike se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka po odbitku zneska, plačanega z znižano preferenčno stopnjo davka.
The Commission does not accept that this approach demonstrates any failing to justify the existence of countervailable schemes.
Zneski, za katere veljajo izravnalni ukrepi, temeljijo na podatkih iz davčnih napovedi družb za leto 2015.
As those grants share common features, they are awarded by a government body and are not part of a subsidy scheme, but individual grants, the Commission can assess them together as described in recitals 324 to 327.
Trditev družbe Jinko, da bi morala Komisija pri izračunu koristi v okviru sheme davka od dohodkov pravnih oseb odšteti domnevne koristi, pridobljene v okviru drugih subvencijskih shem, da se nekatere koristi ne bi upoštevale dvakrat, se zavrne.
The claim that the Commission did not justify the existence of countervailable schemes or provide positive evidence of such schemes is therefore rejected.
Ni naloga preiskovalnega organa, da opravi tako umetno zastavljeno nalogo.
Direct Tax Exemption and Reduction programmes
Preferenčna politika glede davka na dohodek podjetij v zahodnih regijah
The investigation established that no benefits had been received under the programme by the sampled companies during the RIP.
Mestne pristojbine za vzdrževanje in gradnjo ter dodatne dajatve za izobraževanje za PTN
In the original investigation, it was established that the tax offset for research and development by FIEs entitled FIEs to preferential tax policies for their R&D activities by way of a 150 percent tax offset of their expenses, when certain thresholds for R&D spending were met.
Davčne ugodnosti, ki so na voljo za družbe, ki poslujejo z majhnim dobičkom
It was also found that this preferential R&D cost offset programme for FIEs has been replaced by a specific programme in 2008, which is here referred to as Tax offset for research and development (i.e. ‘by FIEs’ omitted).
V prvotni preiskavi je bilo ugotovljeno, da ta program zagotavlja oprostitev plačila DDV in uvoznih tarif za podjetja s tujimi naložbami („PTN“) ali domača podjetja za uvoz osnovne opreme, ki se uporablja v njihovi proizvodnji.
The GOC contested that the tax offset for research and development by FIEs had been replaced in 2008 as the two programmes would have different eligibility criteria.
Da bi bila družba upravičena do te oprostitve, oprema ne sme biti uvrščena na seznam neupravičene opreme, družba, ki zanjo zaprosi, pa mora pridobiti certifikat projektov, ki jih spodbuja država; izdajo ga kitajski organi ali Komisija za nacionalni razvoj in reforme (NDRC) v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo.
The GOC also claimed that the Tax offset for research and development programme is not specific and therefore not countervailable.
Pravna podlaga tega programa so Okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa št. 37/1997, Obvestilo ministrstva za finance, splošne carinske uprave in državne davčne uprave o prilagoditvi določenih politik o preferencialnih uvoznih dajatvah, Objava ministrstva za finance, splošne carinske uprave in državne davčne uprave [2008] št. 43, Obvestilo Komisije za nacionalni razvoj in reforme o pomembnih vprašanjih glede obravnavanja pisnega potrdila o domačih projektih ali projektih, financiranih s tujim kapitalom, katerih razvoj spodbuja država, [2006] št. 316 ter Katalog uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja s tujimi naložbami ali domača podjetja, iz leta 2008.
Following disclosure, the GOC stated that these legal bases were irrelevant, except for Article 30(1) of the EIT Law and Article 95 of EIT Implementing Regulations.
Da bi lahko imela družba ugodnosti iz te sheme, mora od lokalnega organa, odgovornega za projekt, pridobiti pisno potrdilo, ki ga je treba predložiti lokalnemu carinskemu organu.
In this investigation, the following additional documents were identified as also part of the legal basis: the Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] No.116), the Jointly issued Circular by Ministry of Finance and the State Administration of Taxation on Relevant Policies related to R&D expenses super deduction (2013/70).
Kitajska vlada je trdila, da je od 1. januarja 2009 iz plačila izvzeta samo uvozna dajatev, zaračunava pa se DDV na uvoz opreme za lastno uporabo.
Following disclosure, the GOC stated that the Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] No.116) had allegedly expired on 1 January 2016, i.e after the RIP.
Vendar so bila v nasprotju s trditvami kitajske vlade za tri vzorčene proizvajalce izvoznike ugotovljena izvzetja plačila DDV in uvozne dajatve v OPP.
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.
Ta izvzetja so vključevala opremo, za katero se je ugodnost postopoma obračunavala v dobi uporabe opreme in je bila delno obračunana v OPP.
It is established that the relevant legal provisions show that this scheme provides a benefit limited to companies by Article 4 of the Administrative measures of R&D expenses tax reduction for enterprises (Guo Shui Fa [2008] No.116), which stipulates that eligible enterprises are those that are engaged in research and development activities listed in the Guidance on the ‘Priority Areas for High-Tech Industrialization Priority Development’ [2007] No.6, as issued by the National Development and Reform Commission (NDRC), the Ministry of Science of Technology, the Ministry of Commerce and the National Intellectual Property Office.
Čeprav Komisija ni videla nobenega dokaza, da je bila ta shema v OPP aktivna, je na podlagi dokazov v spisu ugotovila, da so bili vzorčeni proizvajalci še vedno deležni koristi na podlagi te sheme.
One of the priority areas listed in this guidance document is solar energy [47].
Za ta program se šteje, da zagotavlja finančne prispevke v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii), saj so PTN in druga upravičena domača podjetja oproščena plačila DDV in/ali tarif, ki bi sicer zapadle v plačilo.
These companies have to incur R&D expenses for the purpose of developing new technologies, new products and new crafts.
Zato ta program družbam prejemnicam prinaša ugodnosti v smislu člena 3(2) osnovne uredbe.
Eligible enterprises can offset an additional 50 % of their R&D expenses against their income tax liability.
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 delujejo v skladu s katalogom ključnih industrij, izdelkov in tehnologij, pri katerih država spodbuja razvoj.
Also expenses from intangible R&D assets entitle eligible companies to a 150 % deduction of the actual costs borne by these companies.
Poleg tega ni objektivnih meril za omejitev upravičenosti za ta program in trdnih dokazov za sklep, da je upravičenost samodejna v skladu s členom 4(2)(b) osnovne uredbe.
Companies benefiting from this scheme have to file their Income Tax Return and relevant Annexes.
Po razkritju je kitajska vlada od Komisije zahtevala, da se v zapisnik vnese industrije in sektorje, ki so vključeni v zgoraj navedene kategorije, in trditve, da so zaradi obsega vanje vključenih dejavnosti do udeležbe v programu upravičene družbe iz vseh sektorjev gospodarstva.
The actual amount of the benefit is included in the tax return.
Vendar Komisija ugotavlja, da kitajska vlada nikoli ni predložila ustreznih dokazov, da industrije in sektorji, ki so vključeni v te kategorije, niso v spodbujani ali omejeni kategoriji.
The three sampled exporting producers Chint, Jinko and Trina availed benefits under this scheme.
Komisija meni, da so upravičene družbe v tej zadevi zadostno omejena skupina.
Following disclosure, the GOC and one exporting producer contested specificity on the grounds that all companies in PRC are eligible for the 150 % additional deduction.
Preveritveni obisk vzorčene družbe ni pokazal, da bi bil program na voljo družbam v vseh gospodarskih sektorjih.
The GOC added that the Canadian authorities found no specificity for this scheme in unitized wall modules from PRC and then quoted the Panel ruling in US — Aircraft.
Po informacijah enega izvoznika proizvajalca so morali biti za prejem te koristi proizvodi, proizvedeni z uvoženimi stroji, navedeni v katalogu za usmerjanje industrij, v katere se vlaga tuji kapital, iz uvodne izjave 386.
The GOC highlights that in that case, according to the Panel, limiting funding to R&D into ‘high risk, high pay-off, emerging and enabling technologies’ did not constitute a sufficiently limited group of enterprises or industries within the meaning of Article 2 of the SCM Agreement.
Kitajska vlada je prvotno navedla, da je imela ugodnosti od te sheme samo družba Trina.
The GOC said that the Commission had wrongly stated that an eligibility criterion for this program is based on a company being a High and New Technology enterprise and that, in any case in Case T-586/14 Xinyi PV products v Commission, the General Court held that if a company qualifies as a High and New Technology enterprise it satisfies an objective condition for the grant of the tax benefit.
Vendar je bilo na podlagi informacij, prejetih od vzorčenih proizvajalcev izvoznikov, ugotovljeno, da so imeli vsi trije vzorčeni proizvajalci izvozniki ugodnosti od te sheme.
The claims above are rejected.
Kitajska vlada je pojasnila, da je razumela, da je treba prijaviti samo opremo, uvoženo v OPP.
The fact that other enterprises may receive comparable subsidies under another legal basis does not mean that this scheme is not de jure specific to only a limited group of enterprises.
Komisija je ugotovila, da ugodnost sledi amortizaciji uvožene opreme, ki je bila delno obračunana v OPP.
Even admitting that in the abstract all companies would be eligible for the 150 % additional deduction, in this case the sampled companies benefited from the deduction to the extent that they could tick a specific box in their tax return that was linked to their certification of High and New Tech Enterprise, which is much less burdensome than the alternative procedure.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV in dajatev za uvoženo opremo.
As to the judgement in Case T-586/14 Xinyi PV products v Commission, it concerns market economy treatment and not specificity of a subsidy.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OPP, se je prejeta ugodnost postopoma obračunavala v dobi uporabe opreme v skladu z običajnimi računovodskimi postopki družbe.
As regards the claim that the Canadian authorities found no specificity for this scheme, no party submitted a copy of such findings.
Oprostitve plačila DDV in znižanja uvoznih tarif za uporabo uvožene opreme
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.
V prvotni preiskavi je bilo ugotovljeno, da ta program določa oprostitev plačila DDV za nakup doma proizvedene opreme za PTN.
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 enterprises that incur certain R&D expenses.
Oprostitev se lahko koristi le, če oprema ni na seznamu neupravičene opreme in če vrednost opreme ne preseže določene mejne vrednosti.
Accordingly and as established in the original investigation, this subsidy should be considered countervailable.
Kot je bilo ugotovljeno v prvotni preiskavi, so pravna podlaga Začasni ukrepi za povračilo odmerjenega davka za nakup doma proizvedene opreme za PTN, ki jih je izdala državna davčna uprava, 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 s tujimi naložbami.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the subtraction of what was paid with the additional 50 % deduction of the actual expenses on R&D for the approved projects.
Shema vračila DDV se uporablja za doma proizvedeno opremo, ki se kupi za projekte, v katere se vlaga tuji kapital, če taki projekti spadajo na področje spodbujanih projektov v katalogu za usmerjanje industrij, v katere se vlaga tuji kapital, ali katalogu industrij v osrednji in zahodni regiji Kitajske, ki izkoriščajo ugodnosti in v katere se vlaga tuji kapital.
The amounts countervailed are based on the figures in the companies' tax return for the year 2015.
Poleg tega sta v sedanji preiskavi v zvezi s pregledom zaradi izteka ukrepov dva od vzorčenih izvoznikov predložila podrobne informacije o tej shemi, vključno z zneskom subvencije, prejetim v OPP.
One exporting producer claimed that the tax data for the RIP should have been used instead.
Glede na navedeno je bilo ugotovljeno, da je kitajska vlada izpustila relevantne informacije, na primer seznam zadevnih prejemnikov in zneske, ki so jih prejeli.
This claim was rejected.
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 PTN oproščeni plačila DDV, ki bi sicer zapadel v plačilo.
In light of recital 459 of the original Regulation, the Commission restates the importance that the calculation of benefit be based on final audited tax returns for a certain tax year.
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 s tujimi naložbami, 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.
The Commission adds that the final settlement of the 2015 tax return during the RIP makes any benefit claimed on the return final, further underlying the correctness of its approach.
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 s tujimi naložbami, ki 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 izkoriščajo ugodnosti in v katere se vlaga tuji kapital.
The Commission cannot base its calculation on quarterly tax returns, because these returns reflect the on-going provisional situation at the time of filing and by definition do not take into account the final consolidated situation of the annual tax year.
Ta program je prav tako specifičen v skladu s členom 4(4)(b) osnovne uredbe, saj je odvisen od uporabe domačega blaga pred uvoženim.
The objective of these returns is to ensure liquidity to the government in case taxes are provisionally due, but they reflect only the partial situation at the time of filing.
Po razkritju je kitajska vlada izpodbijala specifičnost na podobni podlagi, kot je navedena v uvodni izjavi 379.
Furthermore, the 2015 tax returns cover three quarters of the RIP and are therefore the most relevant annual tax return available.
Ta trditev je zavrnjena v isti uvodni izjavi.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount (numerator) has been allocated over the total sales turnover of the sampled exporting producers during the RIP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV za nakup opreme, proizvedene na domačem trgu.
The original investigation established that this programme allows an enterprise that is 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 %.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OPP, se je prejeta ugodnost postopoma obračunavala v dobi uporabe opreme v skladu z običajno prakso industrije.
No changes have been identified during this expiry review investigation.
Poleg splošnega opisa iz oddelka 3.1 Komisija ugotavlja, da kitajska vlada do preveritvenega obiska ni predložila podatkov o potrošnji ali tržnem deležu za polisilicij, aluminij ali steklo, čeprav se je to od nje večkrat zahtevalo, prvič v vprašalniku.
In the original investigation, it was found that this scheme applies to recognised High and New Technology Enterprises that need key support from the State.
Predloženi niso bili nobeni podatki glede tržnih deležev.
These enterprises should 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.
Kitajska vlada je trdila, da je zahtevek vseboval nezadostne dokaze o subvencioniranju proizvajalcev polisilicija, aluminija in stekla.
Following disclosure the GOC contested specificity on the grounds that 1) the criteria in the recital above are objective in light of the General Court's statements in Case T-586/14 Xinyi PV products v Commission, 2) that any company meeting the criteria is automatically subject to the 15 % tax rate and 3) that the Commission's findings are inconsistent with the elements of the US — Aircraft ruling pinpointed in recital 346.
Po trditvah kitajske vlade informacije, zahtevane v posebnih vprašalnikih za proizvajalce polisilicija, stekla in aluminija, niso bile potrebne, da bi Komisija oblikovala ugotovitev glede na nezadostne dokaze v zvezi s finančnim prispevkom vlade ali javnega organa.