natgillin/translations-raw huggingface dataset:
In sum, the 2007 Papermaking Plan is a specific state instrument aimed at regulating the papermaking industry in China and can only be considered as a compulsory industrial policy tool that has to be concretely implemented by relevant interested parties in China (state authorities, financial institutions and producers).
Iz navedenega sledi, da morajo finančne institucije pri vseh odločitvah, ki jih sprejmejo v zvezi s papirno industrijo (torej tudi industrijo premazanega finega papirja, ki je njen del), še naprej upoštevati potrebo po uresničitvi navedenih ciljev ustreznih načrtov politike.
Since the paper industry continues to be listed as an ‘Encouraged’ industry in the 12th and 13th Five-Year Plan and no document succeeding or revising the 2007 Papermaking Plan was made available or could be found, the Commission concluded that the 2007 Papermaking Plan is still in force.
Komisija je ob upoštevanju navedenega ugotovila, da je v OPP še vedno obstajala povezava med posebnimi cilji politike, kot so določeni v navedenih načrtih in dokumentih, in podporo industriji premazanega finega papirja.
In addition, at general level Article 34 of the Commercial Banking Law [2015] No 34 states that ‘Commercial banks shall conduct their business of lending in accordance with the needs of the national economic and social development and under the guidance of the industrial policies of the State.’
Industrija premazanega finega papirja se šteje za ključno/strateško industrijo, država pa si tudi prek preferenčnih posojil dejavno prizadeva, da bi se kot cilj javne politike ustrezno razvijala.
This indicates that loans received by the CFP producers from State-owned banks as well as other financial institutions are made pursuant to government directives and public objectives.
Banke v državni lasti, ki delujejo kot javni organi
Finally, the Commission recalled its findings in the original investigation concerning the role of the National Development and Reform Commission (‘NDRC’).
Komisija je v prvotni preiskavi [20] sklenila, da posredovanje vlade izkrivlja trg financiranja na Kitajskem, obrestne mere, ki jih zaračunavajo nevladne banke in druge finančne institucije, pa so verjetno prilagojene vladnim obrestnim meram.
The NDRC is an agency of the State Council coordinating macroeconomic policy and managing the Government investments.
Preiskava ni razkrila elementov, ki bi izpodbijali navedeno ugotovitev, kitajska vlada pa med sedanjo preiskavo ni predložila dokazov, da se je to spremenilo.
The State Council, the highest governmental administrative body, issued, inter alia, the 2007 Papermaking Plan, which has to be followed by the NDRC.
Zahtevek je vseboval navedbe, da kitajska vlada s preferenčnimi posojilnimi politikami še naprej subvencionira industrijo premazanega finega papirja.
The original investigation also established that the NDRC collects, on a permanent basis, detailed information from companies.
Kitajska vlada je predložila informacije, iz katerih je razvidno, da je večinski delničar v štirih največjih bankah v LRK: Industrijski in poslovni banki Kitajske, Banki Kitajske, Konstrukcijski banki Kitajske in Kitajski kmetijski banki.
The existence of a systematic mechanism to collect company related data to be used in government plans and projects reveals that these plans and project are considered as an important element of State's industrial policy.
Kitajska vlada je trdila, da ima manj kot 50-odstotni delež v Komunikacijski banki.
It follows from the above that decisions taken by financial institutions with respect to the paper industry (and thus including coated fine paper industry as a part of it), continue to take into consideration the need to fulfil the stated goals of the relevant policy plans.
Komisija je v nedavnih preiskavah, kot je pregled zaradi izteka ukrepov v zvezi s solarnimi paneli, ugotovila, da je Komunikacijska banka zaradi posrednega lastništva delnic pod nadzorom države [22].
In light of above, the Commission established that the link between the specific policy objectives as enshrined in those plans and documents and the support to the coated fine paper industry continue to exist during the RIP.
Komisija je na isti podlagi sklenila tudi, da obstajajo dokazi o formalnih indicih vladnega nadzora v bankah v državni lasti.
The coated fine paper industry is regarded as a key/strategic industry, whose development is actively pursued by the State as a public policy objective, including through preferential lending.
Kitajski izvozno-uvozni banki je bilo na primer pooblastilo v okviru javne politike podeljeno z obvestilom o ustanovitvi Kitajske izvozno-uvozne banke, ki ga je izdal državni svet, in njenim statutom.
The request contained allegations that the GOC continued to subsidise the coated fine paper industry through preferential policy loans.
Pravzaprav je Komisija v nedavnih preiskavah ugotovila ravno nasprotno [25].
The GOC provided information indicating that the GOC is the majority shareholder in the four largest banks in the PRC: the Industrial and Commercial Bank of China (‘ICBC’), the Bank of China (‘BOC’), the China Construction Bank (‘CCB’) and the Agricultural Bank of China (‘ABC’).
Kitajska vlada v svojem nepreverjenem izpolnjenem vprašalniku ter banke v državni lasti in druge finančne institucije, ki naj bi prejele vprašalnik, niso predložile zadostnih dokazov, da se družbam posojila dodelijo v skladu z ustreznimi bonitetnimi ocenami.
The GOC claimed that it held less than 50 % shares in the Bank of Communications.
Komisija zato nima informacij, ki bi nasprotovale predhodni ugotovitvi, da banke v državni lasti podpirajo spodbujane industrije in/ali izvajajo nacionalne politike, kot je navedeno v uvodnih izjavah 40 in 52.
The Commission established in recent investigations such as the solar panels expiry review that the Bank of Communications is State controlled thanks to indirect shareholding [22].
Komisija je na podlagi navedenega sklenila, da banke v državni lasti, ko izvajajo vladne funkcije v zvezi s papirno industrijo, izvajajo posebne cilje javne politike, kot so določeni v navedenem pravnem okviru, zato delujejo kot javni organi v smislu člena 2(b) osnovne uredbe v povezavi s členom 3(1)(a)(i) osnovne uredbe in v skladu z ustrezno sodno prakso STO.
The Commission further concluded on the same basis that there was evidence of formal indicia of government control in the State-owned banks.
Poleg tega je Komisija ugotovila, da tudi če se za banke v državni lasti ne bi štelo, da so javni organi, bi se v smislu člena 3(1)(a)(iv) osnovne uredbe ob upoštevanju normativnega okvira, ki je opisan v uvodnih izjavah 40 in 52, kljub temu štelo, da jih je kitajska vlada pooblastila za opravljanje funkcij, ki so običajno v pristojnosti vlade, in jim to tudi naložila.
For example, with respect to EXIM, its public policy mandate is established in the ‘The Notice of Establishing Export-Import Bank of China’ issued by the State Council and the Articles of Association of EXIM.
Njihovo ravnanje bi se zato v vsakem primeru pripisalo kitajski vladi.
The State, as 100 % shareholder of EXIM, controls EXIM by nominating the Members of its Board of Supervisors.
Kitajski vladi bi se iz istih razlogov pripisala tudi posojila, ki so jih družbam v sektorju papirja dodelile druge finančne institucije.
Those Members represent the interest of the State, including policy considerations in the meetings of EXIM.
Ugodnost
There is no Board of Directors.
Komisija je v prvotni preiskavi ugotovila, da je imela papirna industrija korist od preferenčnih posojil.
The State directly nominates the management of EXIM [23].
Ugotovila je, da je znesek ugodnosti razlika med zneskom, ki ga družba plača na vladno posojilo, in zneskom, ki bi ga plačala za primerljivo komercialno posojilo, ki bi ga dobila na trgu.
According to its website [24], EXIM is ‘dedicated to supporting China's foreign trade, investment and international economic cooperation’ and ‘it is committed to reinforcing financial support to key sectors and weak links in the Chinese economy to ensure sustainable and healthy economic and social development’.
Ta znesek se je nato prištel skupnemu prometu sodelujočih proizvajalcev izvoznikov.
Although the GOC claims that the state-owned banks are not public bodies and that the lending and deposit interest rate market has been liberalized, there is no evidence of a major reform on the banking sector in the PRC which would create a more market driven system for granting loans.
Znesek subvencije ad valorem, ugotovljen na podlagi tega ukrepa, znaša 5,37 % za skupino APP in 1,26 % za skupino Chenming.
In fact, in recent investigations the Commission concluded the opposite [25].
Komisija v sedanji preiskavi na podlagi razpoložljivih informacij ni našla znakov, da proizvajalci premazanega finega papirja iz LRK niso več prejemali preferenčnih posojil.
Neither the GOC in its non-verified reply, nor the State-owned banks and other financial institutions that were intended to receive a questionnaire have supplied sufficient evidence demonstrating that companies are granted loans according to proper credit rating evaluations.
Komisija opozarja, da je vložnik v svojem zahtevku in nadaljnjih predložitvah predložil primere nadaljnjih posojil, ki so jih proizvajalci izvozniki prejeli tudi v OPP, zlasti:
Thus, the Commission has no information contradicting the previous finding that the State-owned banks are supporting encouraged industries and/or implementing national policies, as mentioned before in recitals (40) and (52).
skupina APP je od Kitajske razvojne banke oktobra 2013 prejela posojilo v višini 1,8 milijarde USD, marca 2015 pa v višini 1,5 milijarde USD,
On the basis of the above, the Commission concluded that the specific public policy objectives as provided in the legal framework set out above is being implemented by State-owned banks in the exercise of governmental functions with respect to the paper industry, thereby acting as public bodies in the sense of Article 2(b) of the basic Regulation read in conjunction with Article 3(1)(a)(i) of the basic Regulation and in accordance with the relevant WTO case-law.
Komisija zaradi nesodelovanja kitajske vlade in kitajskih proizvajalcev izvoznikov ni imela informacij o posameznih družbah, na podlagi katerih bi lahko ugotovila, ali so se posojila, ki jih je navedel vložnik, zagotovila pod običajnimi tržnimi pogoji.
In addition, even if the State-owned banks were not to be considered as public bodies, the Commission found that they would also be considered entrusted and directed by the GOC to carry out functions normally vested in the government, within the meaning of Article 3(1)(a)(iv) of the basic Regulation in view of the normative framework described before in recitals (40) and (52).
Vendar je na podlagi razpoložljivih informacij ugotovila, da so imeli kitajski proizvajalci izvozniki še naprej korist od preferenčnih posojil.
Thus, their conduct would be attributed to the GOC in any event.
Dejansko je papirna industrija še naprej opredeljena kot „spodbujana industrija“.
Benefit
Ker ni bilo treba količinsko opredeliti zneska subvencij, ki je bil dodeljen s preferenčnimi posojili, je Komisija sklenila, da je kitajska vlada še naprej zagotavljala preferenčna posojila po ugodnih obrestnih merah v skladu s politiko, določeno v posebnih načrtih in direktivah, ki so se nanašali na papirno industrijo.
In the original investigation, the Commission established that the paper industry benefited from preferential loans.
Neposredni prenos sredstev v obliki preferenčnih posojil je bil družbam v papirni industriji v OPP še vedno na voljo.
The Commission established the amount of benefit to be the difference between the amount that the company pays on the government loan and the amount that the company would pay for a comparable commercial loan obtainable on the market.
Specifičnost
This amount was then allocated over the total turnover of the cooperating exporting producers.
Kot je ponazorjeno v uvodnih izjavah 40 in 52, finančne institucije usmerja več pravnih dokumentov, ki so namenjeni specifično družbam v sektorju papirja,.
The ad valorem subsidy amount established under this measure was 5,37 % for the APP Group and 1,26 % for the Chenming Group.
Na podlagi teh dokumentov je bilo dokazano, da finančne institucije zagotavljajo preferenčna posojila le omejenemu številu industrij/družb, ki delujejo v skladu z ustreznimi politikami kitajske vlade.
In the current investigation, the Commission, on the basis of available information, found no indication that the preferential lending for producers of coated fine paper in the PRC ceased to continue.
Zato je Komisija sklenila, da subvencije v obliki preferenčnih posojil niso splošno dostopne, ampak so specifične v smislu člena 4(2)(a) osnovne uredbe.
The Commission notes that the applicant in its request and subsequent submissions provided examples of further loans received by the exporting producers including during the RIP, in particular:
Poleg tega zainteresirane strani niso predložile nobenih dokazov o tem, da preferenčna posojila temeljijo na objektivnih merilih ali pogojih iz člena 4(2)(b) osnovne uredbe.
the APP Group received from the China Development Bank loans of USD 1,8 billion in October 2013 and of USD 1,5 billion in March 2015, and
Sklep
based on its Annual Reports, the Chenming Group had total open borrowings in the amounts of CNY 1,5 billion (the majority of which were from state-owned banks) at the end of 2014.
Komisija je na podlagi navedenega sklenila, da je industrija premazanega finega papirja imela še naprej korist od subvencij v obliki preferenčnih posojil.
Furthermore, in 2015 Chenming received large short-term loans (amounting to more than 6 billion RMB) and perpetual bonds (around 2,5 billion RMB) and that the company entered into 20 billion RMB strategic cooperation agreement with the Bank of China.
Zaradi obstoja finančnega prispevka, ugodnosti za proizvajalce izvoznike in specifičnosti se ta subvencija še naprej šteje za subvencijo, proti kateri se lahko uvedejo izravnalni ukrepi.
In the absence of cooperation from the GOC and the Chinese exporting producers, the Commission had no company-specific information on the basis of which to establish that the loans identified by the applicant had been provided under normal market conditions.
Programi za davek od dohodkov
However, on the basis of the information available, the Commission found that the Chinese exporting producers continued benefiting from preferential loans.
Komisija je v prvotni preiskavi ugotovila, da znesek subvencije ad valorem za to subvencijo znaša 1,22 % za skupino APP in 0,58 % za skupino Chenming.
Indeed, the paper industry continues to be identified as ‘encouraged industry’.
Ta subvencija družbi, ki se uspešno prijavi za certifikat visokotehnološkega podjetja in podjetja z novo tehnologijo, omogoča, da izkoristi nižjo stopnjo davka od dohodkov v primerjavi z običajno (15 % namesto 25 %).
In addition, in recent investigations the Commission established that the preferential loans for encouraged industries had been provided at interest rates well below the ones that would have been charged in the absence of distortions on the financial market, including the absence of valid credit ratings [26].
Pravna podlaga
Therefore, without the need to quantify the amount of subsidisation conferred through the preferential lending, the Commission concluded that the GOC continued to provide preferential loans at favourable interest rates in line with policy stipulated in specific plans and directives referring to the paper industry.
Subvencija se po členu 28 zakona o davku od dohodkov podjetij v LRK (št. 63, razglašen 16. marca 2007) in v skladu z upravnimi ukrepi za določanje visokotehnoloških podjetij in podjetij z novo tehnologijo zagotavlja kot preferenčna davčna obravnava.
Specificity
Upravičenost
As demonstrated in recitals (40) and (52) above, several legal documents which are specifically targeted at companies in the paper sector, direct the financial institutions.
V členu 10 upravnih ukrepov za določanje visokotehnoloških podjetij in podjetij z novo tehnologijo so navedena merila za upravičenost, ki jih morajo družbe izpolnjevati, da bi lahko izkoristile to znižano stopnjo davka od dohodkov.
On the basis of these documents it is demonstrated that the financial institutions only provide preferential lending to a limited number of industries/companies which comply with the relevant policies of the GOC.
Če družba izpolni vse pogoje iz člena 10, mora v skladu s postopkom iz člena 11 tega akta ustreznim organom predložiti prijavo.
The Commission therefore concluded that the subsidies in the form of preferential lending are not generally available but are specific in the meaning of Article 4(2)(a) of the basic Regulation.
Izvajanje v praksi
Moreover there was no evidence submitted by any of the interested parties suggesting that the preferential lending is based on objective criteria or conditions under Article 4(2)(b) of the basic Regulation.
Vsaka družba, ki se namerava prijaviti za to znižano stopnjo davka od dohodkov, mora poslati spletno prijavo lokalnemu uradu za znanost in tehnologijo, ki izvede predhodni pregled.
Conclusion
Nato lokalni urad za znanost in tehnologijo izda priporočilo provincialnemu oddelku za znanost in tehnologijo.
In light of the above, the Commission concluded that the coated fine paper industry continued to benefit from subsidies in the form of preferential loans.
Slednji se lahko pred odločanjem o izdaji certifikata visokotehnološkega podjetja in podjetja z novo tehnologijo odloči tudi, da izvede preiskavo neposredno v prostorih vložnika.
In view of the existence of financial contribution, a benefit to the exporting producers and specificity, this subsidy continues to be considered countervailable.
Ugotovitve sedanje preiskave
Income tax Programmes
Kot je bilo ugotovljeno v prvotni preiskavi, bi bilo treba znižano stopnjo davka od dohodkov šteti za subvencijo v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka vlade, ki družbam prejemnicam prinaša ugodnosti.
Preferential tax policies for companies that are recognised as high or new technology enterprises
Ta subvencija ostaja specifična v smislu člena 4(2)(a) osnovne uredbe, saj je s samo zakonodajo, v skladu s katero deluje organ, ki dodeljuje subvencije, omejen dostop do te znižane stopnje davka od dohodkov le na določena podjetja in industrije, uvrščene med spodbujane, kot je na primer industrija premazanega finega papirja.
The Commission in the original investigation established the ad valorem subsidy amount with regard to this subsidy was 1,22 % for the APP Group and 0,58 % for the Chenming Group.
Kitajska vlada in proizvajalci izvozniki niso predložili dokazov o tem, da industrija premazanega finega papirja ni imela več koristi od te znižane stopnje davka od dohodkov.
This subsidy allows a company that applies successfully for the Certificate of High and New Technology Enterprise to benefit from a reduced income tax rate of 15 %, compared to the ordinary rate of 25 %.
Komisija je na podlagi informacij, ki jih je vložnik predložil v zahtevku, nedavnih preiskav [27] in javno dostopnih informacij [28] ugotovila, da je imela industrija premazanega finega papirja še naprej korist od preferenčne davčne politike za družbe, ki so priznane kot visokotehnološka podjetja ali podjetja z novo tehnologijo (torej tudi industrija premazanega finega papirja).
Legal Basis
Komisija zaradi nesodelovanja kitajske vlade in kitajskih proizvajalcev izvoznikov ni imela informacij o posameznih družbah, na podlagi katerih bi lahko izračunala znesek subvencije, dodeljene v OPP.
The subsidy is provided as a preferential tax treatment by Article 28 of the Enterprise Income Tax Law of the PRC (n.
Vendar je glede na končne ugotovitve, sprejete v okviru tega pregleda zaradi izteka ukrepov, menila, da takih zneskov ni treba izračunati.
63 promulgated on 16 March 2007) along with Administrative Measures for the determination of High and New Tech Enterprises.
Komisija je zato sklenila, da se ta subvencija še naprej šteje za subvencijo, proti kateri se lahko uvedejo izravnalni ukrepi.
The Notice of the State Administration of Taxation on the Issues concerning Enterprise Income Tax Payment of High & New Technology Enterprises (Guo Shui Han [2008] No 985) also relates to this scheme, providing further details on its implementation.
Komisija je v prvotni preiskavi ugotovila, da znesek subvencije ad valorem za to preferenčno davčno obravnavo znaša 0,02 % za skupino APP in 0,05 % za skupino Chenming.
Eligibility
Kitajska vlada zagotavlja preferenčno davčno obravnavo, ki koristi vsem družbam, za katere se priznava, da izvajajo projekte na področju raziskav in razvoja.
Article 10 of the Administrative Measures for the determination of High and New Tech Enterprises lists the eligibility criteria for the companies to benefit from this reduced tax income rate.
Ta razvrstitev omogoča družbam, ki imajo stroške za raziskave in razvoj zaradi razvoja novih tehnologij, novih izdelkov in novih obrti, da izravnajo dodatnih 50 % svojih stroškov za raziskave in razvoj s svojimi obveznostmi za davek od dohodkov.
If the company fulfils all the conditions set out in Article 10, it has to submit an application to the relevant authorities according to the procedure in Article 11 of the same Act.
Tudi za stroške v zvezi z neopredmetenimi sredstvi za raziskave in razvoj imajo upravičene družbe pravico do 150-odstotnega odbitka svojih dejanskih stroškov.
Practical implementation
Preferenčna davčna obravnava je določena v členu 30(1) zakona o davku od dohodkov podjetij v LRK (št. 63, razglašen 16. marca 2007), členu 95 predpisov o izvajanju zakona o davku od dohodkov podjetij v LRK, odloku državnega sveta LRK št. 512, razglašenemu 6. decembra 2007, in vodniku po ključnih področjih (obvestilo št. 6, 2007).
Subsequently, the local Science and Technology Bureau will make a recommendation to the provincial Science and Technology department.
Do te sheme so upravičeni samo projekti na področju raziskav in razvoja družb iz sektorjev z novo tehnologijo in visokotehnoloških sektorjev, ki prejemajo osnovno podporo države, in projekti, navedeni v vodniku po ključnih področjih visokotehnološke industrializacije v okviru sedanje razvojne prednostne pobude, ki ga je objavila komisija za nacionalni razvoj in reforme.
Before taking any decision on the issuance of the certificate of High and New Tech Enterprise, the latter can also decide to carry out an investigation directly at the premises of the applicant.
Vsaka družba, ki se namerava prijaviti za to preferenčno davčno obravnavo, mora pri lokalnem uradu za znanost in tehnologijo vložiti podrobne informacije o projektih na področju raziskav in razvoja.
Findings of the current investigation
Po pregledu davčni urad izda mnenje o odobritvi.
As found in the original investigation, the reduced tax income rate should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Znesek, na katerega je treba plačati davek od dohodkov pravnih oseb, je znižan za 50 % dejanskih stroškov za odobrene projekte.
This subsidy remains specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this reduced tax income rate only to certain enterprises and industries classified as encouraged, such as those belonging to the coated fine paper industry.
Kot je bilo ugotovljeno v prvotni preiskavi, bi bilo treba prednostno davčno obravnavo šteti za subvencijo v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega prihodka vlade, ki družbam prejemnicam prinaša ugodnosti.