natgillin/translations-raw huggingface dataset:
This was a very specific course of action, based on an internal preference of one government authority which is specifically entrusted by the federal government to conduct trade defence cases.
Po drugi strani je dejstvo, da so nekatere družbe deležne dodatne prednostne obravnave, ločeno od načina delovanja trga kot celote.
It cannot be compared to the construction of ‘wider measure’ which would encompass the prospective action of potentially thousands of government actors at local, regional or central level, implementing one single plan.
Poleg tega so tudi dokazi, zbrani v vzorčenih družbah, potrdili, da se v praksi uporablja spodbujanje iz pravne podlage.
The Commission thus rejected this claim.
Komisija je zato vztrajala pri svojem sklepu, da je ta subvencija specifična in da se zato lahko zanjo uvedejo izravnalni ukrepi.
Government provision of goods at less than adequate remuneration
Izračun zneska subvencije
As mentioned in section 3.2 above, the Commission informed the GOC that, given the absence of questionnaire replies from producers of iron ore, coke and coking coal, it might have to base its findings on best facts available pursuant to Article 28(1) of the basic Regulation as far as the information relating to suppliers of iron ore, coke and coking coal was concerned.
Tako kot v prejšnjih preiskavah [43] in v skladu s členom 6(d)(ii) osnovne uredbe so se kot zunanja referenčna vrednost uporabile cene zemljišč z ločenega carinskega območja Tajvan, Penghu, Kinmen in Matsu („Kitajski Tajpej“ in „Tajvan“) [44].
The Commission investigated whether the sampled companies received raw materials for producing HRF at subsidised prices from the Government.
Ugodnost za prejemnike se izračuna z upoštevanjem razlike med zneskom, ki ga je vsak vzorčeni proizvajalec izvoznik dejansko plačal za pravice do uporabe zemljišč (tj. dejansko ceno iz pogodbe, in kadar je to primerno, ceno iz pogodbe, znižano za znesek povračil/nepovratnih sredstev, ki ga je zagotovila lokalna vlada), in zneskom, ki bi moral biti običajno plačan na podlagi referenčne vrednosti Kitajskega Tajpeja.
Iron ore
Komisija šteje Kitajski Tajpej za primerno zunanjo referenčno vrednost iz naslednjih razlogov:
All sampled companies purchased iron ore domestically from either related or unrelated companies but also imported iron ore in significant volumes.
primerljiva stopnja gospodarskega razvoja, BDP in gospodarske strukture v Kitajskem Tajpeju ter v večini provinc in mest v LRK, kjer imajo vzorčeni proizvajalci izvozniki sedež;
The Commission established, based on verified information concerning individual iron ore transactions from all sampled companies that the purchase prices for iron ore were similar irrespectively of whether the iron ore was procured domestically or imported or procured from related or unrelated companies.
fizična bližina LRK in Kitajskega Tajpeja;
Two sampled companies had related overseas mines.
visoka raven industrijske infrastrukture, ki jo imajo Kitajski Tajpej in mnogo provinc v LRK;
However, the investigation did not reveal any indications of State support connected to the investment in those mines.
močne gospodarske vezi in čezmejna trgovina med Kitajskim Tajpejem in LRK;
In any case, the purchase (transfer) price from the related mines appeared to have been set at arm's length.
velika gostota naseljenosti v številnih provincah LRK in Kitajskem Tajpeju;
The complainant also alleged that the GOC used the China Iron & Steel Association (‘CISA’) to influence the international purchase price negotiations.
podobnost med vrsto zemljišč in posli, uporabljenimi za oblikovanje ustrezne referenčne vrednosti na Kitajskem Tajpeju, s tistimi v LRK ter
The Commission found evidence that pointed to such practice in the past.
skupne demografske, jezikovne in kulturne značilnosti Kitajskega Tajpeja in LRK.
However, this practice was abandoned in 2013 and there is no indication that the practice conferred any benefits to the sampled HRF producers during the investigation period.
Komisija je v skladu z metodologijo, uporabljeno v prejšnjih preiskavah, uporabila povprečno ceno zemljišča na kvadratni meter, ki je bila ugotovljena za Tajvan ter popravljena zaradi inflacije in sprememb v zvezi z BDP od datumov zadevnih pogodb za pravice do uporabe zemljišč.
Based on the above findings the Commission did not establish that the Government provided a subsidy to the sampled companies for the purchase of iron ore during the investigation period.
Informacije glede cen industrijskih zemljišč so bile pridobljene na spletišču industrijskega urada tajvanskega ministrstva za gospodarstvo.
Coke
Inflacija in spremembe v zvezi z BDP za Tajvan so bile izračunane na podlagi stopenj inflacije in spreminjanja BDP na prebivalca pri sedanjih cenah v USD za Tajvan, kot jih je Mednarodni denarni sklad objavil za leto 2015.
All sampled companies purchased coke domestically from either related or unrelated companies but also imported small quantities of coke.
Po razkritju je kitajska vlada izjavila, da bi morala Komisija za izračun višine domnevne subvencije uporabiti domačo referenčno vrednost namesto zunanje, in sicer iz naslednjih dveh razlogov: prvič, če se domnevna subvencija šteje za specifično za jeklarsko industrijo, bi bilo treba uporabiti cene pravic do uporabe zemljišč za družbe iz drugih sektorjev.
The Commission established, based on verified information concerning individual transactions from all sampled companies that the purchase prices for coke were similar irrespectively of whether the coke was procured domestically or imported or procured from related or unrelated companies.
Drugič, uporabiti bi bilo treba cene v okviru sistema dinamičnega spremljanja zemljišč.
Based on verified information from the sampled companies the Commission could not establish that the GOC had provided a subsidy to them for the purchase of coke during the investigation period.
Prva točka je bila že obravnavana zgoraj: dejstvo, da so nekatere družbe deležne dodatne prednostne obravnave, je ločeno od delovanja trga kot celote, pri čemer je Komisija ugotovila, da trg kot celota ni deloval.
Coking coal
V zvezi z uporabo sistema dinamičnega spremljanja zemljišč je Komisija opozorila, da je sistem zasnovan za spremljanje razvoja cen zemljišč na nekaterih območjih.
The GOC explained that the overall coal export market is regulated under State-trading enterprise rules, which have been notified to the WTO [39].
Zato le odraža cene, ki se plačujejo za pravice do uporabe zemljišč na Kitajskem, ki se, kot je bilo že navedeno, ne štejejo za tržne cene.
Export volumes are restricted through export quota, and exporters need to apply for an export license.
Skupina Benxi Group je nasprotovala tudi uporabi cen zemljišč v Kitajskem Tajpeju kot referenčne vrednosti, in sicer iz naslednjih razlogov: Skupina ima sedež na manj razvitem območju v provinci Liaoning, ki ima veliko manj primerljivo gostoto prebivalstva, ponudbo zemljišč in BDP kot Kitajski Tajpej.
This export license has only been granted to five companies, namely China National Coal Group Corporation, China Minmetals Corporation, Shanxi Coal Import and Export Group Co.
Poleg tega ima skupina dolgo tradicijo uporabe zemljišč, pri čemer je vlagala v oblikovanje in gradnjo zemljišč za dolgoročno uporabo.
Limited, Shenhua Group Corporation Ltd. and Aluminum Corporation of China Limited.
Zato se cene znatno razlikujejo.
All of them are large SOEs.
Skupina je trdila tudi, da cena lastništva zemljišč ni primerljiva s ceno pravic do njihove uporabe.
In addition, an export duty of 3 % is in place.
Prvič, Komisija se ni strinjala z oceno skupine glede province Liaoning.
According to the information received from the GOC, both exports and imports represent less than 1 % of domestic consumption, respectively.
Glede na javno razpoložljive informacije [45] je bila provinca Liaoning ena od prvih industrializiranih provinc na Kitajskem.
GOC officials also confirmed during the verification visit that the GOC sets the number of production days per year for the coking coal companies, which is a strong indication that the supply of domestic coking coal is influenced by State intervention.
Poleg tega ima največje provincialno gospodarstvo na severovzhodu Kitajske.
No further information was provided by the GOC on the functioning of the coking coal market.
Njen nominalni BDP za leto 2011 je bil sedmi največji na Kitajskem (od 31 provinc).
All sampled companies purchased coking coal domestically from either related or unrelated companies, but also imported small quantities of coking coal.
Čeprav je njen BDP nižji od BDP v Tajvanu, je v letu 2008 zabeležila najvišjo rast BDP v svetovni skupini G8x8, tj. med osmimi provincami ali deželami pod nacionalno ravnjo z najvišjim BDP med prvimi osmimi državami z najvišjim BDP.
The Commission established, based on verified information concerning individual transactions from all sampled companies that the purchase prices for coking coal were similar irrespectively of whether the coking coal was procured domestically or imported and irrespectively of whether the coking coal was procured from related or unrelated companies.
Provinca je v letu 2009 ohranila stopnjo rasti BDP v višini 13,1 % in s tem tudi svoj položaj kot provinca z najvišjo gospodarsko rastjo.
Although the investigation found that the supply of coking coal on the domestic market is to a certain extent influenced by the State for the reasons explained in recitals (274) and (275) above, the Commission could not establish that the sampled companies received any subsidies for related to the supply of coking coal or that they derived any benefit during the IP from the government interventions.
Slednja se je od takrat upočasnila, pri čemer se je gospodarstvo v letu 2015 kljub temu povečalo za 3 %.
Upon disclosure, the complainant alleged that the Commission should also have evaluated the extent to which domestic price on iron ore, coke and coal influences the price that the exporting producers are prepared to pay for imported raw materials.
Na nacionalni ravni je provinca pomembna proizvajalka surovega železa, jekla in strojnega orodja za rezanje kovin, s proizvodnjo katerih se uvršča med tri največje proizvajalke v državi.
The Commission rejected that argument, as the long-term viability of the costs of production of a producer is not required to make a determination of a benefit.
Poleg tega ima enega od najpomembnejših obratov za proizvodnjo surovin na Kitajskem.
Rather, the Commission had to assess — and did assess — whether the government had provided iron ore, coke or coal for less than adequate remuneration.
Drugič, Komisija je pri izračunu zneska ugodnosti že upoštevala dejstvo, da so bile nekatere pravice do dolgoročne uporabe zemljišč že pridobljene v daljni preteklosti, saj je bila referenčna vrednost prilagojena, da bi odražala spremembe skozi čas, in sicer tako, da je upoštevala razvoj BDP in inflacije.
That was not the case as the producers had received their raw materials at market price.
Tretjič, kar zadeva razlike v ceni med lastništvom zemljišč in pravicami do njihove uporabe, kitajske družbe pravic do uporabe zemljišč ne obravnavajo kot zakup, temveč kot neopredmeteno sredstvo, tj. obravnavajo jih tako, kot družbe v drugih državah obravnavajo kupljena zemljišča.
Power
Družbe same očitno ne razlikujejo med lastništvom zemljišč in pravicami do njihove uporabe.
All sampled companies either generated power themselves or purchased it from the grid.
Zato so bile trditve skupine Benxi Group glede pravic do uporabe zemljišč zavrnjene.
The purchase prices of power from the grid followed the officially established price levels set at provincial level for large industrial clients.
Po razkritju je skupina Shougang Group trdila, da je bilo zemljišče, ki ga uporablja ena od njenih proizvodnih družb, iztrgano morju.
As found in previous investigations [40], this level did not confer a specific advantage for these large industrial clients.
Zato je začasno oproščeno davka na uporabo zemljišč, saj se šteje za manj vredno.
Moreover, in this case, the Commission found no evidence that any of the companies benefitted from a lower preferential rate.
Zato bi bilo treba za tako iztrgano zemljišče uporabiti nižjo referenčno vrednost.
The Commission also did not find any specific electricity-related subsidies in the sampled companies.
Komisija je priznala, da je zemljišče, ki je iztrgano morju, v prvih letih uporabe oproščeno davka na uporabo zemljišč.
Based on verified information from the sampled companies the Commission could thus not establish that the GOC had provided a subsidy to them for the purchase of energy during the investigation period.
Vendar zakonodaja o davku na uporabo zemljišč ne določa nobene zmanjšane vrednosti takega iztrganega zemljišča v povezavi s tako izjemo.
Land use rights (LUR)
Prav tako je Komisija že sprejela vse prilagoditve cene uporabe zemljišč, ki jih je zahteval proizvajalec izvoznik, da bi upoštevala stroške v zvezi z odlaganjem odpadkov.
All land in the PRC is either owned by the State or by a collective, constituted of either villages or townships, before the land's legal or equitable title may be patented or granted to corporate or individual owners.
Poleg tega se iztrgano zemljišče nahaja na odlični obalni lokaciji blizu Pekinga, kar omogoča preprost dostop do uvoženih surovin in prevoz končnih izdelkov.
All parcels of land in urbanized areas are owned by the State and all parcels of land in rural areas are owned by the villages or townships therein.
Ta trditev je bila zato prav tako zavrnjena.
Pursuant to the constitutional law of the PRC and the Land Law, companies and individuals may however purchase ‘land use rights’.
Skupina Shougang Group je predložila tudi dodatne trditve glede nekaterih odhodkov v zvezi s pravicami do uporabe zemljišč, ki se niso upoštevali za družbo Shougang Qian'an, in glede nepravilne razvrstitve nekaterih parcel za družbo Shougang Mining.
For industrial land, the leasehold is normally 50 years, renewable for a further 50 years.
Komisija je sprejela te trditve in ustrezno prilagodila znesek ugodnosti za obe družbi.
According to the GOC, since 31 August 2006, by Article 5 of the State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No.31), title to industrial land can only be granted from the State to industrial enterprises through bidding or a similar public offering process whereby the final deal price must not be lower than the minimal bidding price.
V skladu s členom 7(3) osnovne uredbe je bil znesek subvencije dodeljen za OP z uporabo običajne življenjske dobe pravice do uporabe zemljišč za uporabo industrijskih zemljišč, tj. 50 let.
The GOC considers that there is a free market for land in the PRC, and that the price paid by an industrial enterprise for the leasehold title of the land reflects the market price.
Ta znesek je bil nato dodeljen za celotni prihodek od prodaje, ki ga je zadevna družba ustvarila v OP, ker subvencija ni odvisna od uspešnosti izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Legal basis
Stopnje subvencije, za vzorčene proizvajalce izvoznike določene v zvezi s to shemo v OP, so:
The land-use right provision in China falls under Land Administration Law of the People's Republic of China.
Zagotavljanje pravic do uporabe zemljišča za manj kot ustrezno nadomestilo
In addition, the following documents also are part of the legal basis:
Znesek subvencije
Law of the People's Republic of China on Urban Real Estate Administration;
Programi neposrednih davčnih oprostitev in znižanja davka
Interim Regulations of the People's Republic of China Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas;
Program „dve leti brez, tri leta polovica“ za podjetja s tujimi naložbami
Regulation on the Implementation of the Land Administration Law of the People's Republic of China;
Podjetjem s tujimi naložbami na podlagi programa „dve leti brez, tri leta polovica“ prvi dve leti ni treba plačati davka od dohodka družb, v naslednjih treh letih pa se zanje namesto splošne 25-odstotne davčne stopnje uporablja 12,5-odstotna stopnja.
Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation;
Pravna podlaga tega programa sta člen 8 zakona o davku od dohodka Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja („zakon o obdavčitvi podjetij s tujimi naložbami“) in člen 72 izvedbenih pravil zakona o davku od dohodka Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja.
State Council's Notice regarding Strengthening Regulation of Land (Guo Fa [2006] No.31).
Po navedbah kitajske vlade se je ta program končal v skladu s členom 57 zakona o davku od dohodka podjetij iz leta 2008 („zakon o davku od dohodka podjetij“) s prehodnim obdobjem do konca leta 2012.
Findings of the investigation
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.
According to Article 10 of the ‘Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation’, local Authorities set land prices according to the urban land evaluation system, which is only updated every three years, and the government's industrial policy.
V preiskavi je bilo potrjeno, da je bila skupina Jiangsu Shagang Group upravičena do te davčne sheme, vendar na podlagi nje po letu 2012 ni bila več deležna ugodnosti.
In previous investigations, the Commission found that prices paid for LUR in the PRC are not representative of a market price determined by free market supply and demand, since the bidding or public offering process was found to be unclear, non-transparent and not functioning in practice, and prices were found to be arbitrarily set by the authorities.
Komisija je ugotovila tudi, da je ta davčni program ukinila kitajska vlada.
As mentioned in the previous recital, the authorities set the prices according to the Urban Land Evaluation System which instructs them among other criteria to consider also industrial policy when setting the price of industrial land.
Vzorčene družbe v OP niso prejele finančnega prispevka ali ugodnosti iz tega programa.
Also, at least in the steel sector, the access to industrial land is by law limited only to companies respecting the industrial policies set by the State [41].
Ta program družbam omogoča, da dohodek, ustvarjen s proizvodnjo, pri kateri se viri celovito uporabljajo, odbijejo od obdavčljivega dohodka.
The current investigation did not show any noticeable changes in this respect.
Če družba pri proizvodnji izpolnjuje standarde, določene v katalogu ugodnosti za davek od dohodka podjetij za sinergijsko uporabo, se 10 % prihodka odbije od osnove za izračun zneska obdavčljivega dohodka zadevne družbe.
For instance, the Commission found that none of the sampled exporting producers had gone through bidding or a similar public offering process for any of its land use rights, not even for the land use rights obtained recently.
Pravna podlaga za ta program so člen 33 zakona o davku od dohodka podjetij, predpisi za izvajanje zakona LRK o davku od dohodka podjetij in naslednja obvestila:
Land use rights held by the sampled companies from before the year 2000 were usually allocated to the company free of charge.
obvestilo ministrstva za finance, komisije za nacionalni razvoj in reforme ter državne davčne uprave o izdaji upravnih ukrepov za določitev sinergijske uporabe, ki jo spodbuja država (Fa Gai Huan Zi (2006), št. 1864);
More recent plots of land have been allocated by local authorities at negotiated prices.
obvestilo ministrstva za finance, komisije za nacionalni razvoj in reforme ter državne davčne uprave o objavi kataloga ugodnosti za davek od dohodka podjetij za sinergijsko uporabo (Cai Shui (2008), št. 117);
The Commission also found that companies in the Shougang Group received refunds from local authorities to compensate for the prices which they paid for the LURs, for example for works done by the company itself as regards basic infrastructure on the land.
obvestilo ministrstva za finance in državne davčne uprave o izvajanju kataloga ugodnosti za davek od dohodka podjetij za sinergijsko uporabo (Cai Shui (2008), št. 47);
Furthermore, some of the land use rights obtained by companies in the Shougang Group only had to be paid several years after the land had been put into use.
obvestilo državne davčne uprave o vprašanjih upravljanja na področju ugodnosti za davek od dohodka podjetij za sinergijsko uporabo (Guo Shui Han (2009), št. 185).
The above evidence contradicts the claims of the GOC that the prices paid for LUR in the PRC are representative of a market price which is determined by free market supply and demand.
Ta odbitek davka se uporablja le, kadar družba vire iz kataloga ugodnosti za davek od dohodka podjetij za sinergijsko uporabo uporablja kot glavne surovine.
Following disclosure, the GOC claimed that there is also a dynamic land monitoring system in addition to the urban land monitoring system, and that this was acknowledged in the Commission's expiry review on Solar Panels originating in the People's Republic of China.
Poleg tega mora biti končni izdelek, izdelan s predelavo teh surovin, proizveden v skladu z ustreznimi nacionalnimi ali industrijskimi standardi, določenimi v navedenem katalogu.
The Commission acknowledged that the dynamic land monitoring system was indeed analysed in the Solar Panels expiry review regulation.
Ugotovljeno je bilo, da to subvencijo uporablja eden od vzorčenih proizvajalcev izvoznikov, in sicer skupina Hesteel Group.
In recitals 421 and 425 thereof, the Commission had found that these prices are higher than the minimum benchmark prices set by the urban land evaluation system and used by local governments, because the latter are updated only every three years, while the dynamic monitoring prices are updated quarterly.
Ta družba se je prijavila in prejela uradno obvestilo, da je izpolnila merila iz sheme in je zato upravičena, da ustrezno izpolni svoje davčne napovedi o dohodkih družb.
However, there was no indication of land prices being based on the dynamic monitoring prices.
Komisija je menila, da je zadevni odbitek davka subvencija v smislu člena 3(1)(a)(ii) in 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka kitajske vlade, ki zadevnim družbam prinaša ugodnost.
In fact, the GOC had confirmed during the investigation on solar panels that the urban land price dynamic monitoring system monitors the fluctuations of the price levels of land in certain areas (i.e. 105 cities) in the PRC and is designed to assess the evolution of land prices.
Ugodnost za prejemnike je enaka davčnemu prihranku.
However, the starting prices in biddings and auctions were based on the benchmarks established by the land evaluation system.
Ta subvencija je specifična, kakor je opredeljeno v členu 4(2)(a) osnovne uredbe, saj je omejena na nekatere kategorije surovin in končnih izdelkov v okviru posebnih poslovnih kategorij, ki so z zakonom izrecno opredeljene v katalogu ugodnosti za davek od dohodka podjetij za sinergijsko uporabo.
In addition, in this case, the sampled groups of companies received their plots of land for free or through allocation.
Po razkritju je kitajska vlada nasprotovala specifičnosti, določeni za to subvencijo, ker je koristila različnim industrijam in ker je temeljila na objektivnih merilih (tj. proizvodnja z uporabo določenih virov).
Therefore, the fact that the latter system existed is irrelevant since it did not apply to the sampled companies.
Komisija je menila, da je ta subvencija specifična, saj sama zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do te subvencije le na nekatere kategorije surovin in končnih izdelkov v okviru posebnih poslovnih kategorij, ki so izrecno opredeljene z zakonom v katalogu ugodnosti za davek od dohodka podjetij za sinergijsko uporabo, kot so tiste v okviru jeklarske industrije.