natgillin/translations-raw huggingface dataset:
According to Article 6(c) of the basic Regulation the benefit conferred on the recipients is considered to be the difference between the amount of the premium that the company pays on the short-term insurance provided by Sinosure and the amount of the premium that the company would pay for comparable export-credit insurance obtainable on the market.
Ena od vzorčenih družb je v OPP prejela več kot 130 teh nepovratnih sredstev.
As mentioned in recitals 277 to 283, the Commission was unable to verify a number of elements concerning the provision of export credit insurance cover by Sinosure to the sampled exporting producers, to the largest exporting producers or the sector concerned.
Številna med njimi so dodelili vladni organi na mestni, okrajni ali pokrajinski ravni.
Given the lack of cooperation by the GOC and Sinosure, the Commission resorted to facts available in order to calculate the benefit conferred to the recipients.
Med njimi so največja znašala več kot 7 milijonov CNY in so se dodelila v okviru sheme „Trinity“, tj. občinskega sklada za spodbujanje preoblikovanja in izboljšanja industrijskih podjetij.
In this regard, it was considered reasonable to rely on the benefit rates found in the original investigation.
Druga nepovratna sredstva so bila na primer sredstva za patente, sredstva in nagrade za znanost in tehnologijo, sredstva za razvoj podjetništva, sredstva za izboljšanje in preoblikovanje industrijskih podjetij, nepovratna sredstva za osnovno infrastrukturo, podporna sredstva, ki se zagotavljajo na okrajni ravni, sredstva za razvoj nove in čiste energije ter vračilo zemljiškega davka.
The sampled companies in this review that were sampled in the original investigation get the benefit rate established in the original investigation.
Poleg tega je navedena družba prejela tudi nepovratna sredstva za zavarovanje izvoznih kreditov, ki so jih zagotovili vladni organi na okrajni ravni.
As to the group that was not sampled in the original investigation, its rate is the weighted average of the co-operating companies in the original investigation.
Še ena vzorčena družba je v OPP prav tako prejela znatna vladna nepovratna sredstva, med katerimi so se nekatera nanašala na razvojno cono, v kateri je bila družba (več kot 13 milijonov CNY).
The subsidy rates established with regard to this scheme during the RIP for the sampled exporting producers amount to:
Druga nepovratna sredstva so se nanašala na izdatke za znanost in tehnologijo, obnovljivo energijo in/ali razvoj industrije in informacijske tehnologije (npr. nepovratna sredstva za „3 znana področja“).
Export Guarantees and Insurances
Na kraju samem so bila ugotovljena tudi znižanja v zvezi s pridobitvijo pravic do uporabe zemljišča.
Grant programmes
Ena od vzorčenih družb je kot skupina prejela različna nepovratna sredstva v skupni vrednosti več kot 29 milijonov CNY.
Subsidies for development of ‘Famous Brands’ and ‘Well-known Trademarks in China’ ‘Export Brand Development Fund’ and similar programmes, both at central and ‘sub-central’ level
Primeri takih nepovratnih sredstev so sredstva za razvoj nove energije, ključni projekti tehnološke reforme ali skladi, povezani z razvojno cono, v kateri je prejemnik.
The investigation confirmed that no benefits had been received under these programmes by the sampled companies during the RIP.
Komisija je na podlagi zbranih dokazov o prejemu teh nepovratnih sredstev s strani vzorčenih družb in zaradi neobstoja kakršnih koli drugih informacij ta nepovratna sredstva štela za subvencijo v smislu člena 3(1)(a)(i) in (2) osnovne uredbe, in sicer s prenosom sredstev kitajske vlade na proizvajalce izdelka, ki se pregleduje, v obliki nepovratnih sredstev, s čimer je bila dodeljena ugodnost.
In any event, there is no indication that the original subsidy programmes have been withdrawn.
Glede na to, da so ta nepovratna sredstva očitno omejena na nekatere družbe ali posebne projekte v določenih regijah in/ali fotonapetostni industriji, so tudi specifična v smislu člena 4(2)(a) in (3) osnovne uredbe.
In the original investigation, it was established that producers in the PV sector received subsidies under the Golden Sun Demonstration Programme (‘Golden Sun’).
Glede na to, da pogoji za upravičenost in dejanska merila za izbor podjetij, upravičenih do ugodnosti, niso pregledna in objektivna ter se ne uporabljajo samodejno, ta nepovratna sredstva ne izpolnjujejo zahtev za nespecifičnost iz člena 4(2)(b) osnovne uredbe.
Non-cooperation
Poleg tega ni dokazov, da so nepovratna sredstva vključena v krovni subvencijski program.
The Commission had requested the GOC to provide a number of documents, most of which related to the budgetary targets in the Golden Sun programme.
Družbe so v vseh primerih predložile informacije o znesku nepovratnih sredstev in o tem, od koga so jih prejele.
In its questionnaire reply, the GOC claimed that it was unable to identify the documents requested due to a lack of information in the question as formulated by the Commission.
Poleg tega so zadevne družbe ta dohodek v računovodskih izkazih večinoma knjižile pod postavko „dohodek od subvencij“ in so te izkaze neodvisno revidirale.
However, during the verification visit, after the Commission posed the same question (containing the same level of information as in the questionnaire, i.e. the names of the requested documents), the GOC claimed that these documents were confidential and stated it would need to be checked whether they could be submitted to the Commission.
To se je štelo za pozitiven dokaz o subvenciji, ki je zagotovila ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi.
In this regard, the Commission fails to see why the missing documents should be regarded as confidential and could not be provided in the framework of an anti-subsidy investigation where the investigating authority is bound by strict confidentiality rules.
Spodnja preglednica kaže izračun ugodnosti za zgoraj navedena nepovratna sredstva, pri čemer se za ugodnost šteje prejeti znesek v OPP ali knjiženi znesek za OPP, če ga je zadevna družba tudi amortizirala.
In any event, like in the original investigation, the GOC did not come back on the matter despite several reminders during the on-the-spot visit and the documents were never provided to the Commission.
V odgovoru na razkritje sta kitajska vlada in proizvajalec izvoznik predložila pripombe glede „drugih nepovratnih sredstev“.
In addition, the GOC had stated in its questionnaire reply that none of the sampled exporting producers had benefitted from this programme during the RIP as the programme is not for producers of the product under review.
Poudarila sta, da Komisija ni zagotovila dovolj podrobnosti, da bi lahko utemeljila obstoj shem, proti katerim se lahko uvedejo izravnalni ukrepi.
This however contradicted the information received from the sampled exporting producers.
Vendar je treba poudariti, da je bilo Komisiji v izpolnjenih vprašalnikih predloženo zelo malo podrobnosti v zvezi s temi shemami.
During the verification visit, the GOC nuanced its questionnaire reply and acknowledged the possibility of payments even though the programme was allegedly terminated and had been changed into a feed-in tariff programme.
Poleg tega vzorčeni proizvajalci izvozniki ne izpodbijajo zneskov, ki jih je izračunala Komisija in so bili razkriti zadevni strani.
The GOC provided the 2013 Opinion of the State Council to support this latter statement.
Prav tako ne izpodbijajo dejstva, da so bile ta nepovratne pomoči prejete od kitajske vlade.
The Commission notes that the GOC did not mention in its questionnaire reply that this programme had been amended, nor had the GOC provided any supporting evidence in this regard.
Glede na dejansko pomanjkanje sodelovanja kitajske vlade je Komisija sklenila, da je razumno ugotoviti obstoj takih nepovratnih sredstev med preveritvami na kraju samem.
The Commission also notes that the document provided in the course of the verification does not refer to this programme or its alleged replacement by another programme.
Ugotovitve preveritev so se bistveno razlikovale glede podatkov o številu in skupni vrednosti nepovratnih sredstev, kot so bili navedeni v odgovorih kitajske vlade na vprašalnik.
Given this lack of cooperation by the GOC, the Commission was unable to verify all aspects of the Golden Sun programme and in particular the actual benefits conferred to the producers of the product under review and the PV industry as a whole.
Sklenjeno je bilo, da ugotovitve na kraju samem pomenijo razumen kazalnik stopnje subvencioniranja v zvezi s tem.
This was in addition to the failure by the GOC to submit all the relevant documents requested, notably the budgetary documents on the Golden Sun appropriations issued by the Ministry of Finance (MOF).
Komisija ne sprejema trditve, da ta pristop dokazuje neuspešnost utemeljevanja obstoja shem, proti katerim se lahko uvede izravnalne ukrepe.
Further, as far as the benefits are concerned, the Commission notes that the GOC had been requested to provide information on the benefits received to producers but, while the information was available to the GOC, it merely replied that no benefits were received.
Vsa ta nepovratna sredstva imajo skupne značilnosti, in sicer so jih dodelili državni organi in niso del subvencijske sheme ampak individualnih nepovratnih sredstev, zato jih Komisija lahko preuči skupaj, kot je opisano v uvodnih izjavah 324 do 327.
As established in the original investigation, the main legal basis is the Notice concerning the Implementation of the Golden Sun Demonstration Programme of 16 July 2009 and the annexed Golden Sun Demonstration programme Interim Measures for Financial Assistance Fund Management, File CaiJian No. 397 [2009] issued by the Ministry of Finance, the Ministry of Science, and the National Energy Board; Circular regarding the Successful implementation to Assignments to The Golden Sun Demonstration Programme, File No. 718 [2009]; Circular regarding the Successful Fulfilment of the Golden Sun Demonstration Programme 2010, File No. 622 [2010]; Circular on Instructions on Finance Subsidy Budget Indexes for Construction Costs to The Golden Sun Demonstration Programmes 2010, File No. 965 [2010] of 2 December 2010 issued by of the Ministry of Finance; Circular with respect to Distribution of the Budgetary Target for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, JCJ File No. 336 of 1 September 2011 issued by the Hebei Department of Finance; the Circular with respect to Distribution of the Budgetary Target for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, HCJ File No. 135 of 8 November 2011 issued by the Hengshui Municipal Finance Bureau.
Trditev, da Komisija ni utemeljila obstoja shem, proti katerim se lahko uvede izravnalne ukrepe, ali predložila trdnih dokazov o takih sistemih, se zato zavrne.
As in the original investigation, the GOC repeated that this grant programme is not intended for the producers of the product under review, but targets PV power generation projects.
Programi neposrednih davčnih oprostitev in znižanja davka
The GOC also claimed that the applicant had not provided evidence to demonstrate the existence of any benefit distributed to producers of the products concerned during the RIP.
V preiskavi je bilo ugotovljeno, da vzorčene družbe v OPP niso prejemale nobenih ugodnosti v okviru programa.
In the current investigation, nothing on the file can change the findings of the Commission in the original investigation in recital 271 to 282, in which it was concluded that grants under this programme are directly linked to the product under review because the eligible ‘distributed solar PV systems’ specifically include the supply of modules and cells as a significant part of the projects and therefore the nexus between the benefit conferred by the government and the product under review is direct and inextricable.
V prvotni preiskavi je bilo ugotovljeno, da so PTN na podlagi davčne izravnave za raziskave in razvoj upravičena do preferenčne davčne politike za svoje dejavnosti raziskav in razvoja v obliki 150-odstotne davčne izravnave svojih izdatkov, če so bile dosežene določene mejne vrednosti stroškov za raziskave in razvoj.
As established in the original investigation, the Golden Sun programme confers a subsidy within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation in the form of a transfer of funds from the GOC in the form of grants to the producers of the product under review.
Ugotovljeno je bilo tudi, da je bil ta program izravnave preferenčnih stroškov za raziskave in razvoj za PTN leta 2008 nadomeščen s posebnim programom, ki se v tem dokumentu imenuje „davčna izravnava za raziskave in razvoj“ (tj. izpusti se PTN).
The Commission also determined that this subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Kitajska vlada je izpodbijala trditev, da je bila davčna izravnava za raziskave in razvoj PTN nadomeščena leta 2008, ker bi imela programa različna merila za upravičenost.
The Golden Sun programme remains a specific subsidy in the form of grant.
Trdila je tudi, da program davčne izravnave za raziskave in razvoj ni specifičen in da se zato zanj ne bi smeli uvesti izravnalni ukrepi.
The investigation has established that the sampled exporters have benefitted from this subsidy.
Glede na prvotno preiskavo je bilo sprva ugotovljeno, da pravna podlaga za nadomestni program (davčna izravnava za raziskave in razvoj) vključuje člen 30(1) Zakona o davku od dohodka podjetij, člena 93 in 95 Predpisov o izvajanju Zakona o davku od dohodka podjetij v LRK („izvajalski predpisi EIT“), Upravne ukrepe za določitev visokotehnoloških podjetij in podjetij z novo tehnologijo (Guo Ke Fa Huo [2008] št. 172) ter Obvestilo državne davčne uprave o vprašanjih v zvezi s plačilom davka od dohodka za visokotehnološka podjetja in podjetja z novo tehnologijo (Guo Shui Han [2008] št. 985).
Golden Sun Demonstration Programme
Po razkritju je kitajska vlada navedla, da so te pravne podlage nepomembne, razen za člen 30(1) Zakona EIT in člen 95 izvajalskih predpisov EIT.
In its reply to the disclosure the GOC made comments on the Golden Sun Demonstration Programme reiterating certain issues it had already raised.
V tej preiskavi so bili kot pravna podlaga opredeljeni tudi naslednji dodatni dokumenti: Upravni ukrepi za znižanje davkov podjetij za stroške za raziskave in razvoj (Guo Shui Fa [2008] št. 116), Okrožnica o ustreznih politikah v zvezi s superodbitkom stroškov za raziskave in razvoj, ki sta jo skupaj izdala ministrstvo za finance in državna davčna uprava (2013/70).
As these issues are already discussed above no further comment is necessary.
Po razkritju je kitajska vlada navedla, da so upravni ukrepi za znižanje davkov podjetij za stroške za raziskave in razvoj (Guo Shui Fa [2008] št. 116) domnevno potekli 1.
In addition, the GOC claimed that the Commission had not established specificity in respect of this scheme.
Januarja 2016, tj. po OPP.
However, from the fact that the Golden Sun grants were only granted to Chinese producers in the renewable energy sector it follows that their specificity is clearly established in accordance with WTO standards.
Člen 95 določa, da se dodeli dodatni 50-odstotni odbitek izdatkov za raziskave in razvoj iz točke 1 člena 30 za te izdatke za visokotehnološke izdelke in izdelke z novo tehnologijo, tako da so predmet amortizacije na osnovi 150 % stroškov neopredmetenih sredstev.
Further, the GOC claimed that it had provided evidence of the termination of this scheme.
Ugotovljeno je bilo, da ustrezne pravne določbe kažejo, da ta shema prinaša ugodnosti, omejene na družbe na podlagi člena 4 upravnih ukrepov za znižanje davkov podjetij za stroške za raziskave in razvoj (Guo Shui Fa [2008] št. 116), ki določa, da so upravičena podjetja tista, ki izvajajo dejavnosti raziskav in razvoja, navedene v Smernicah št. 6 o prednostnih področjih za prednostni razvoj visokotehnološke industrializacije [2007], ki so jo izdali Komisija za nacionalni razvoj in reforme, ministrstvo za znanost in tehnologijo, ministrstvo za trgovino in nacionalni urad za intelektualno lastnino.
However, as these grants were booked to the deferred income account of the sampled exporting producers they will confer benefit for many years to come.
Eno od prednostnih področij, navedenih v teh smernicah, je sončna energija [47].
This means that in subsidy terms it is misleading to claim that the scheme has been terminated.
Te družbe imajo stroške z raziskavami in razvojem za potrebe razvoja novih tehnologij, novih izdelkov in novih obrti.
In reality, no new beneficiaries are admitted anymore into the programme, but due to the long life time of the installations that have been included, benefits still accrue.
Upravičena podjetja imajo pravico do odbitka dodatnih 50 % stroškov za raziskave in razvoj pri davku od dohodka pravnih oseb.
These claims were also therefore rejected.
Tudi za stroške v zvezi z neopredmetenimi sredstvi za raziskave in razvoj imajo pravico do 150-odstotnega odbitka dejanskih stroškov, ki jih ustvarijo.
Other grants
Družbe, ki imajo ugodnosti po tej shemi, morajo vložiti napoved za odmero davka od dohodkov in ustrezne priloge.
In its request, the applicant provided evidence, which showed that encouraged industries in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
Dejanski znesek ugodnosti je vključen v davčno napoved.
In this investigation, it was indeed found that the three sampled companies also received significant one-off or recurring grants from various government levels resulting in the receipt of benefits during the RIP.
Trije vzorčeni proizvajalci izvozniki, tj. Chint, Jinko in Trina, so izkoristili ugodnosti po tej shemi.
Some of these had already been reported by the sampled companies in their respective questionnaire replies, while many others were found on-the-spot during the verification.
Po razkritju sta kitajska vlada in en proizvajalec izvoznik spodbijala specifičnost na podlagi dejstva, da so vse družbe v LRK upravičene do dodatnega odbitka v višini 150 %.
None of them were disclosed in the questionnaire reply of the GOC, as requested.
Kitajska vlada je dodala, da kanadski organi niso ugotovili specifičnosti za to shemo pri stenskih modulih v enotah iz LRK in nato navedla odločitev odbora v zadevi ZDA – zrakoplov.
These grants were given to the companies by national, provincial, city, county or district government authorities, and all appeared to be specific to the sampled companies, or specific in terms of location or type of industry.
Kitajska vlada poudarja, da v navedeni zadevi po mnenju odbora omejitev financiranja na raziskave in razvoj na področju „visoko tveganih, zelo dobičkonosnih, nastajajočih in omogočitvenih tehnologij“ ni dovolj omejena skupina podjetij ali industrij v smislu člena 2 Sporazuma o subvencijah in izravnalnih ukrepih.
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was not disclosed although the Commission was sometimes given a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’).
Kitajska vlada je trdila, da je Komisija napačno navedla, da je merilo za upravičenost za ta program to, ali gre za družbo z visoko in novo tehnologijo (High and New Technology Company), ter da je v vsakem primeru v zadevi T-586/14 Xinyi PV Products proti Komisiji Splošno sodišče razsodilo, da če družba izpolnjuje pogoje za družbe z visoko in novo tehnologijo, izpolnjuje objektivni pogoj za dodelitev davčne ugodnosti.
Given the large amount of grants contained in the request and/or found in the books of the sampled companies, only a summary of the key findings is presented in this Regulation.
Zgornje trditve se zavrnejo.
Evidence of the existence of numerous grants and the fact that they had been granted by various levels of the GOC were initially supplied by the three sampled companies.
Dejstvo, da podjetja lahko prejmejo primerljive subvencije na drugi pravni podlagi, ne pomeni, da ta shema ni de iure specifična samo za omejeno skupino podjetij.
Several other grants were not reported by the sampled companies but were identified at on-spot verifications.
Četudi se priznava, da bi bila teoretično do dodatnega odbitka v višini 150 % upravičene vse družbe, so imele vzorčene družbe v obravnavanem primeru koristi od odbitka do te mere, da so lahko v davčni napovedi označile posebno polje, ki je bilo povezano z njihovim certifikatom družbe z visoko in novo tehnologijo, kar je veliko preprostejši postopek od alternativnega.
One of the sampled companies received more than 130 of these grants during the RIP.
Pri sodbi v zadevi T-586/14 Xinyi PV Products proti Komisiji gre za tržnogospodarsko obravnavo in ne za specifičnost subvencije.
Many of these were granted by government authorities at city, district or provincial level.
Kar zadeva trditev, da kanadski organi niso ugotovili specifičnosti za to shemo, ni nobena stran predložila kopije takšne ugotovitve.
The largest grant was more than 7 Mio CNY and was given under the ‘Trinity’ scheme, a municipal fund to promote the transformation and upgrading of industrial enterprises.
Ta shema je subvencija v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti, v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe.
Other grants were, for example, patent funds, science and technology funds and awards, business development funds, funds for the upgrading and transformation of industrial enterprises, grants for basic infrastructure, support funds provided at district level, funds for the development of new and clean energy and land tax rebates.
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj zakonodaja omejuje uporabo te sheme na podjetja, ki imajo določene stroške za raziskave in razvoj.
Furthermore, this company also received grants for export credit insurance provided by the government at district level.
V skladu z navedenim, in kot je bilo ugotovljeno v prvotni preiskavi, bi se lahko za to subvencijo uvedli izravnalni ukrepi.
Another sampled company also received substantial grants in the RIP from the government, some of which related to the development zone in which the company was located (over 13 Mio CNY).
Kot ugodnost za prejemnike se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka, po odbitku zneska, plačanega z dodatnim 50-odstotnim odbitkom dejanskih stroškov za raziskave in razvoj za odobrene projekte.
Others were grants that were related to science and technology expenditure, renewable energy and/or industry and information development (e.g. the ‘3 Famous’ grants).
Ta trditev je bila zavrnjena.
Rebates related to the acquisition of land use rights were also found on-spot.
Glede na uvodno izjavo 459 prvotne uredbe Komisija znova poudarja, da je pomembno, da izračun koristi temelji na končnih revidiranih davčnih napovedih za določeno davčno leto.
One of the sampled companies received, as a group, various grants worth in total over 29 Mio CNY.
Dodaja, da je po končni ureditvi davčne napovedi za leto 2015 v OPP vsaka ugodnost, uveljavljena v napovedi, dokončna, kar nadalje podpira pravilnost njenega pristopa.
Examples of such grants are funds for new energy development, key technological reform projects or funds related to the development zone in which the recipient is located.
Komisija ne more opraviti svojega izračuna na podlagi četrtletnih davčnih napovedi, ker te napovedi izražajo trenutno začasno stanje v času oddaje in po definiciji ne upoštevajo končnega konsolidiranega stanja davčnega leta.
On the basis of the evidence collected with regard to the receipt of these grants by the sampled companies and in the absence of any other information, the Commission considered these grants to be a subsidy within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product under review took place and a benefit was thereby conferred.
Cilj teh napovedi je zagotoviti likvidnost vlade v primeru začasno zapadlih davkov, vendar izražajo samo delno stanje v času oddaje.