natgillin/translations-raw huggingface dataset:
The Commission accepted these claim and adjusted the calculation of the benefit amount for these two companies accordingly.
Oprostitev davka za preselitev na podlagi politike
In accordance with Article 7(3) of the basic Regulation the subsidy amount has been allocated to the IP using the normal life time of the land use right for industrial use land, i.e. 50 years.
Skupina Shougang Group je bila pozvana, naj iz okoljskih razlogov svojo celotno jeklarno iz Pekinga preseli na obalno lokacijo na otoku Caofeidian.
This amount has then been allocated over the total respective company turnover during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Projekt je bil odobren leta 2004, gradnja se je začela leta 2006, proizvodnja v novem obratu pa je stekla konec leta 2009.
The subsidy rate established with regard to this scheme during the IP for the sampled exporting producers amounts to:
Obvestilo ministrstva za finance in državne davčne uprave o težavah davčne politike v zvezi s preselitvijo skupine Shougang Group (obvestilo ministrstva za finance št. 174 z dne 29. decembra 2007).
Provision of Land use rights at less than adequate remuneration
V navedenem obvestilu je bilo določeno naknadno povračilo vseh davkov na dodano vrednost in vseh plačil davka od dohodka, ki jih je 18 podjetij iz skupine Shougang Group plačalo v obdobju 2006–2009.
Subsidy Amount
V njem je določeno, da se „davčne oprostitve uporabijo zlasti za reševanje naložbe skupine Shougang Group v projekt Jingtang Iron & Steel“.
Direct tax exemption and reduction programmes
Poleg tega so v obvestilu navedeni izdatki, ki jih je povzročila premestitev zaposlenih zaradi preselitve podjetja.
The ‘two free, three half’ programme for foreign invested enterprises
Komisija je menila, da je zadevna davčna oprostitev subvencija v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka kitajske vlade, ki zadevnim družbam prinaša ugodnost.
The ‘two free, three half’ programme entitles FIEs to pay no corporate income tax for the first two years, and to pay only 12,5 % rather than the standard tax rate of 25 % for the next three years.
Ta program je specifičen v smislu člena 4(2)(a) osnovne uredbe, saj je bila oprostitev davka dodeljena le skupini Shougang Group.
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.
Kitajska vlada je med preveritvenim obiskom potrdila, da je bil to poseben in edini primer ter da ni del širšega davčnega programa za družbe, ki se preselijo na podlagi političnih odločitev vlade.
According to the GOC this programme was terminated under Article 57 of the Enterprise Income Tax Law of 2008 (‘EIT Law’) with a transition period until the end of 2012.
Ugodnost za prejemnika je oprostitev celotnega plačila DDV in davka od dohodka.
The ‘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.
Čeprav se oprostitev nanaša na obdobje pred OP, bi bilo treba tisti del ugodnosti dodeliti OP, saj je bil finančni prispevek povezan z obsežnim naložbenim projektom.
The investigation confirmed that the Jiangsu Shagang Group was eligible for this tax scheme, but did not benefit anymore from the scheme after 2012.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OP, se je prejeta ugodnost amortizirala v povprečni dobi uporabe osnovnih sredstev družbe v skladu z običajnimi računovodskimi postopki družbe.
The Commission furthermore established that this tax programme had indeed been withdrawn by the GOC.
Od oprostitev na podlagi te sheme je imela korist le skupina Shougang Group.
No financial contribution or benefit was received by the sampled companies under this programme during the IP.
Znesek subvencije, ugotovljen za to posebno shemo, je bil za skupino Shougang Group 0,90 %.
This programme allows companies to deduct the income earned from manufacturing through comprehensive use of resources from its taxable income.
Druge sheme posrednih davčnih oprostitev ali znižanj davka
If a company produces according to the standards specified in the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation, 10 % of the income is deducted for the calculation of the amount of taxable income of the company concerned.
Vzorčeni proizvajalci izvozniki v OP iz preostalih programov posrednih oprostitev davka, navedenih v oddelku 3.3(v), niso prejeli nobenega finančnega prispevka.
The legal bases of this programme are Article 33 of the EIT law, along with the Implementation Rules for the Enterprise Income Tax Law of the PRC; as well as the following notices:
Skupni znesek za sheme posrednih davčnih oprostitev ali znižanj davka
Notice of the Ministry of Finance, National Development and Reform Commission and the State Administration of Taxation on Issuing the ‘Administrative Measures for the Determination of Synergistic Utilisation encouraged by the State’ (Fa Gai Huan Zi [2006] No. 1864);
Skupni znesek subvencij, določen za vzorčene proizvajalce izvoznike glede shem posrednih oprostitev davka in rabatov v zvezi z uvoznimi tarifami v OP, je bil za skupino Shougang Group 1,01 %.
Notice of the Ministry of Finance, National Development and Reform Commission and the State Administration of Taxation on publication of the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation (Cai Shui [2008] No. 117);
Programi nepovratnih sredstev
Notice of the Ministry of Finance and the State Administration of Taxation on implementing the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation (Cai Shui [2008] No. 47);
Nepovratna sredstva za varčevanje z energijo in ohranjanje energije
Notice of the State Administration of Taxation on Management Issues on Enterprise Income Tax Preference for Synergistic Utilisation (Guo Shui Han [2009] No. 185).
Vse vzorčene družbe so imele koristi od ugodnosti od različnih nepovratnih sredstev, povezanih z varstvom okolja in zmanjšanjem emisij, kot so spodbude za varstvo okolja in ohranjanje virov, spodbujanje sinergijske uporabe virov, skladi za spodbujanje projektov prenove za varčevanje z energijo, spodbujanje demonstracijskih centrov za upravljanje z energijo, nepovratna sredstva, povezana s projekti za zmanjševanje onesnaženosti zraka, nepovratna sredstva, povezana z razžvepljevanjem sintranega dimnega plina, in spodbude za projekte krožnega gospodarstva.
This tax deduction only applies when a company uses the resources listed in the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation as the main raw material(s).
zakon Ljudske republike Kitajske o ohranjanju energije, različica, ki je bila spremenjena in sprejeta 28. oktobra 2007, in različica, ki je bila spremenjena 2. julija 2016;
In addition, the final product resulting from the processing of these raw materials must have been produced in accordance with the relevant national or industrial standards specified in the same catalogue.
mnenja državnega sveta o krepitvi varčevanja z energijo in zmanjšanja emisij ter pospešitvi strukturnega prilagajanja v železarski in jeklarski industriji, državni svet, junij 2010;
One of the sampled exporting producers, the Hesteel Group, was found to be using this subsidy.
ključne točke ohranjanja energije in celovite uporabe v industriji v letu 2015, dokument ministrstva za industrijo in informacijsko tehnologijo z dne 3. aprila 2015;
This company had applied 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.
posebni sklad za razvoj gospodarstva recikliranja iz leta 2014;
The Commission considered that the tax deduction at issue is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the companies concerned.
demonstracijski projekt izgradnje centra za upravljanje z energijo v industrijskih podjetjih – sklad finančnih nadomestil Gongxinting Jie Han (2011).
The benefit for the recipients is equal to the tax saving.
V okviru programa za varčevanje z energijo in ohranjanje energije se dodeljujejo subvencije v smislu člena 3(1)(a)(i) in (2) osnovne uredbe, tj. s prenosom sredstev kitajske vlade v obliki nepovratnih sredstev proizvajalcem zadevnega izdelka.
This subsidy is specific as defined in Article 4(2)(a) of the basic Regulation since it is limited to certain categories of raw materials and final products under specific business categories which are defined exhaustively by law in the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation.
Komisija je ugotovila tudi, da je ta program subvencij specifičen v smislu člena 4(2)(a) osnovne uredbe, saj so do njega upravičene le družbe, ki delujejo na področju ključnih tehnologij ali proizvodnje ključnih izdelkov, navedenih v smernicah in katalogih, ki se redno objavljajo.
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries, and was based on objective criteria (i.e. producing with the use of certain resources).
Tako se mnenje državnega sveta iz leta 2010 uporablja le za jeklarsko industrijo.
The Commission considered that this subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this subsidy only to certain categories of raw materials and final products under specific business categories which are defined exhaustively by law in the Catalogue of Enterprise Income Tax Preference for Synergistic Utilisation, such as those belonging to the steel industry.
Poleg tega je jeklo v dokumentu ministrstva za industrijo in informacijsko tehnologijo iz leta 2015 izrecno navedeno kot industrija za posebne spodbude, povezane z ohranjanjem energije.
Examples include raw materials such as converter slag, electric furnace slag, and iron alloy furnace slag used to produce iron and iron alloys, blast furnace gas used to produce electricity and heating power, as well as coke oven gas used to produce ferrous sulfate.
Po razkritju je kitajska vlada nasprotovala specifičnosti, določeni za to subvencijo, ker je koristila različnim industrijam.
The Commission therefore considered this subsidy as countervailable.
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 družb, ki so izrecno opredeljene z zakonom.
The Commission 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.
Prejšnja uvodna izjava navaja posebne primere zakonodajnih dokumentov, ki se nanašajo le na jeklarsko industrijo ali jo posebej omenjajo (druge omenjene industrije so vključevale neželezne kovine, gradbene materiale, kemikalije in tekstilne izdelke).
The amount of subsidy established for this specific scheme was 0,06 % for the Hesteel Group.
Dejstvo, da so bile omenjene nekatere druge omejene industrije, ne nasprotuje ugotovitvam Komisije o specifičnosti.
EIT offset for research and development expenses
Ugodnost se je izračunala kot znesek, prejet v OP ali dodeljen OP, ki se je amortiziral v dobi uporabe osnovnega sredstva, s katerim so bila povezana nepovratna sredstva.
The tax offset for research and development entitles companies to preferential tax treatment for their R&D activities in certain high technology priority areas determined by the State and when certain thresholds for R&D spending are met.
Komisija je proučila, ali bi uporabila dodatno komercialno letno obrestno mero v skladu z oddelkom F(a) smernic Komisije za izračun višine subvencij iz leta 1998 [48].
More specifically, R&D expenditures incurred to develop new technologies, new products and new crafts which do not form intangible assets and are accounted into the current term profit and loss, are subject to an additional 50 % deduction after being deducted in full in light of the actual situation.
Vendar bi tak pristop vključeval številne zapletene hipotetične dejavnike, za katere točne informacije niso na voljo.
Where the above-mentioned R&D expenditures form intangible assets, they are subject to amortization based on 150 % of the intangible asset costs.
Komisija je zato menila, da je zneske OP primerneje dodeliti glede na amortizacijske stopnje povezanih osnovnih sredstev v skladu z metodologijo izračuna, uporabljeno v prejšnjih primerih [49].
The legal basis for the programme is Article 30(1) of the EIT Law, along with the Implementation Rules for the Enterprise Income Tax Law of the PRC; as well as the following notices: Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policy of Pre-tax Deduction of R&D Expenses.
Kot je navedeno v oddelku 3.2.2, so bila za določitev zneska subvencij glede nepovratnih sredstev skupine Jiangsu Shagang Group uporabljena najboljša razpoložljiva dejstva.
(Cai Shui [2015] No. 119);
Komisija je kot najboljše razpoložljivo dejstvo uporabila najvišji ugotovljeni znesek subvencije za vsako vrsto nepovratnih sredstev.
Notice of the State Administration of Taxation on Issues Concerning Policy of Pre-tax Deduction of R&D Expenses of Enterprises.
Znesek subvencije, za vzorčene proizvajalce izvoznike določen v zvezi z nepovratnimi sredstvi za varčevanje z energijo in ohranjanje energije v OP:
Guidance on the Priority Areas for High-Tech Industrialization Priority Development [2007] No. 6, issued by the NDRC, the Ministry of Science of Technology, the Ministry of Commerce and the National Intellectual Property Office
Nepovratna sredstva, povezana s tehnološkimi izboljšavami ali preoblikovanjem
During the verification visit at the premises of the GOC, it was established that the ‘new technologies, new products and new crafts’ which can benefit from the tax deduction are part of certain high technology fields supported by the State, as well as the current priorities on high technology fields supported by the State, as listed in the Guidance on the Priority Areas for High-Tech Industrialization Priority Development.
Vzorčene družbe so imele korist od različnih nepovratnih sredstev na podlagi tega programa, ki so povezana z raziskavami in razvojem ter tehnološkimi izboljšavami in inovacijami, kot so spodbujanje nalog v zvezi z raziskavami in razvojem na podlagi načrtov za podporo znanosti in tehnologiji, projekti na podlagi načrta 863, spodbujanje prilagoditve, oživitve in tehnološke prenove ključnih industrij, nepovratna sredstva za komercialno uporabo rezultatov raziskav in razvoja ter spodbujanje izboljšanja kakovosti.
Companies benefiting from this scheme have to file their Income Tax Return and relevant Annexes.
petletni program za načrtovanje industrijskih tehnoloških inovacij;
The actual amount of the benefit is included in the tax return.
načrt za prilagoditev in oživitev jeklarske industrije, ki ga je kitajski državni svet izdal marca 2009 („načrt za oživitev“);
The Commission considered that the tax offset at issue is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the companies concerned.
srednje- do dolgoročni program tehnološkega in znanstvenega razvoja (2006–2020), ki ga je državni svet objavil leta 2006;
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 R&D expenses in certain high technology priority areas determined by the State, such as the steel sector.
upravni ukrepi za nacionalni načrt podpore za znanost in tehnologijo, kakor je bil spremenjen leta 2011;
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries, was based on objective criteria (i.e. incurring R&D expenses) and was not countervailed in the Canadian anti-subsidy investigation on certain unitized wall modules from China for lack of specificity.
upravni ukrepi za nacionalni načrt za visokotehnološke raziskave in razvoj (načrt 863), kakor je bil spremenjen leta 2011;
The Commission noted that the scheme had already been countervailed in Coated Fine Paper [46].
obvestilo o pripravi kataloga smernic za visokotehnološke in nove tehnološke izdelke.
This subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this subsidy only to certain enterprises and industries classified as ‘priority areas’, such as those belonging to the steel industry.
Z nepovratnimi sredstvi na podlagi tega programa se dodeljujejo subvencije v smislu člena 3(1)(a)(i) in (2) osnovne uredbe, tj. s prenosom sredstev kitajske vlade v obliki nepovratnih sredstev proizvajalcem zadevnega izdelka.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the IP.
Komisija je ugotovila tudi, da so te subvencije specifične v smislu člena 4(2)(a) osnovne uredbe, saj so do nje upravičene le družbe, ki delujejo na področju ključnih tehnologij, navedenih v smernicah in katalogih, ki se redno objavljajo.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable after the additional 50 % deduction of the actual expenses on R&D.
Med upravičenimi sektorji je navedena tudi jeklarska industrija.
Only one company, Hesteel Group, benefitted from this subsidy, and the amount of subsidy was established at 0,28 %
Komisija je menila, da je ta subvencija specifična, saj sama zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do te sheme le na jeklarsko industrijo (glej načrt za oživitev iz pravne podlage) ali jo posebej omenja (kot sta srednje- do dolgoročni program tehnološkega in znanstvenega razvoja ter načrt 863).
Land use tax exemption
Dejstvo, da so bile omenjene druge industrije, ne nasprotuje ugotovitvam Komisije o specifičnosti.
An organization or individual using land in cities, county towns and administrative towns and industrial and mining districts shall normally pay urban land use tax.
Ugodnost se je izračunala v skladu metodologijo, opisano v uvodni izjavi (370).
Land use tax is collected by the local tax authorities where the land is used.
Znesek subvencije, za vzorčene proizvajalce izvoznike določen v zvezi s to vrsto subvencij v OP:
However, certain categories of land, such as land reclaimed from the sea, land for the use of government institutions, people's organizations and military units for their own use, land for use by institutions financed by government allocations from the Ministry of Finance, land used by religious temples, public parks and public historical and scenic sites, streets, roads, public squares, lawns and other urban public land are exempted from the land use tax.
Nepovratna sredstva za tehnološko posodobitev ali preoblikovanje
The legal basis for this programme is:
Ad hoc nepovratna sredstva, ki jih zagotovijo občinski/regionalni organi
Provisional Regulations of the People's Republic of China on Real Estate Tax (Guo Fa [1986] No. 90) and
Pritožnik je predložil dokaz, da lahko jeklarska industrija v LRK prejme različna enkratna ali ponavljajoča se nepovratna sredstva vladnih organov z različnih ravni, tj. od lokalnih, regionalnih in nacionalnih organov.
Provisional Regulations of the People's Republic of China on Urban Land Use Tax (State Council Order No. 483).
Preiskava je pokazala, da so tudi vse vzorčene skupine družb prejele znatna enkratna ali ponavljajoča se nepovratna sredstva vladnih organov z različnih ravni, zaradi česar so v OP prejele ugodnosti.
The Commission considers that the tax exemption at issue is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the companies concerned.
Kitajska vlada v svojem izpolnjenem vprašalniku ni razkrila nobenih nepovratnih sredstev.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the companies received a tax reduction specifically intended for them, and not available to other companies under the general legal framework mentioned in recital (336).
Pravna podlaga
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries, and was based on objective criteria.
Ta nepovratna sredstva so družbe prejele od nacionalnih, provincialnih, mestnih, okrožnih ali okrajnih vladnih organov, pri čemer se zdi, da so bila vsa specifična za vzorčene družbe ali specifična v smislu lokacije ali vrste industrije.
The Commission acknowledged that there are objective criteria to determine the recipients of land use tax exemptions.
Raven pravnih podrobnosti za ta zakon, v skladu s katerim so bile te ugodnosti dodeljene, če je pravna podlaga zanje sploh obstajala, ni bila razkrita.
As the companies benefiting from this subsidy received an exemption although they did not fit into any of these objective criteria, the subsidy granted to these companies was de facto specific.
Vendar je bila Komisiji med preveritvenim obiskom včasih predložena kopija dokumenta (imenovanega „obvestilo“), ki ga je ob dodelitvi nepovratnih sredstev izdal vladni organ.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax actually paid during the IP.
Glede na visok znesek različnih nepovratnih sredstev, ki je bil naveden v pritožbi in/ali odkrit v poslovnih knjigah vzorčenih družb, je v tej uredbi predstavljen le povzetek ključnih ugotovitev.
The Hesteel and the Shougang Group have benefitted from tax exemptions under this scheme.
Dokazi o dodelitvi številnih nepovratnih sredstev in dejstvo, da so jih dodelile različne ravni kitajske vlade, so bili prvotno pridobljeni od štirih vzorčenih družb.
The amount of subsidy relating to this specific scheme for the Shougang Group was 0,66 %.
Taka nepovratna sredstva so bila na primer sredstva za patente, sredstva in nagrade za znanost in tehnologijo, sredstva za razvoj podjetništva, nepovratna sredstva za osnovno infrastrukturo, podporna sredstva, ki se zagotavljajo na okrajni ali provincialni ravni, sredstva za uvoz železove rude, sredstva za preselitev družbe, posebni sklad za uvedbo čezmorske napredne tehnologijein popusti pri obrestih na posojila za uvoženo opremo.
For Hesteel, the amount was insignificant and did not have an impact on the overall subsidy rate of the group.
Ta nepovratna sredstva pomenijo subvencije v smislu člena 3(1)(a)(i) in (2) osnovne uredbe, in sicer kot prenos sredstev kitajske vlade proizvajalcem zadevnega izdelka v obliki nepovratnih sredstev, s čimer je bila dodeljena ugodnost.
Other direct tax exemption schemes and reduction programmes
Glede na to, da so ta nepovratna sredstva očitno omejena na nekatere družbe ali posebne projekte v določenih regijah in/ali jeklarski industriji, so tudi specifična v smislu člena 4(2)(a) in (3) osnovne uredbe.