natgillin/translations-raw huggingface dataset:
The GOC also claimed that the fact that land had been allocated at negotiated prices did not reflect the absence of fair competition or the fact that companies paid prices below the normal market rate.
To so na primer surovine, kot so jeklarska, elektropečna in litoželezna žlindra, ki se uporablja za proizvodnjo železa in železovih zlitin, plavžni plin, ki se uporablja za proizvodnjo električne in toplotne energije, ter koksni plin, ki se uporablja za proizvodnjo železovega sulfata.
However, neither the GOC nor the sampled companies provided any new evidence that the prices paid for allocated land were based on market prices.
Komisija je zato menila, da se lahko proti tej subvenciji uvedejo izravnalni ukrepi.
Furthermore, the GOC claimed that the Commission referred to findings of previous investigations to establish whether market prices are distorted as a result of government intervention, instead of using the particular facts underlying the case.
Komisija je znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, izračunala kot razliko med zneskom običajno plačanega davka v OP in zneskom davka, ki so ga zadevne družbe v OP dejansko plačale.
The Commission notes that it did use the particular facts of the case, as described in recitals (287) to (288) above, which supported the Commission's conclusion that the findings of previous investigations were still valid.
Znesek subvencije, določen za to posebno shemo, je bil 0,06 % za skupino Hesteel Group.
The Benxi Group also claimed that the Commission should accept the land price in mainland China, as the company considered that it had paid a reasonable price reflecting the real value of the land.
Izravnava pri davku od dohodka družb za stroške raziskav in razvoja
However, the company did not provide any new evidence which would change the Commission's assessment.
Družbe so na podlagi davčne izravnave za raziskave in razvoj upravičene do preferenčne davčne obravnave za dejavnosti raziskav in razvoja na nekaterih visokotehnoloških prednostnih področjih, ki jih določi država, in kadar so doseženi nekateri pragovi porabe za raziskave in razvoj.
The claim was therefore rejected.
Natančneje, izdatki za raziskave in razvoj, ki so nastali zaradi razvoja novih tehnologij, novih izdelkov in novih obrti, niso neopredmetena sredstva in se štejejo v prihodke in dohodke za tekoče obdobje, so po odbitku v celoti ob upoštevanju dejanskega stanja upravičeni do dodatnega 50-odstotnega odbitka.
The GOC also argued that refunds concerning works done by the company for basic infrastructure did not constitute subsidies as this is normally a task for the local government.
Kadar so navedeni izdatki za raziskave in razvoj neopredmetena sredstva, se amortizirajo na podlagi 150 % stroškov neopredmetenega sredstva.
However, Article 3 (1) (iii) of the basic Regulation only exempts general infrastructure from the notion of a subsidy.
Pravna podlaga za ta program so člen 30(1) zakona o davku od dohodka podjetij, predpisi o izvajanju zakona LRK o davku od dohodka podjetij in naslednja obvestila:
Infrastructure services dedicated to the exclusive use of a company or its clients, such as private roads or other utilities, filling holes, other works in order to render the land slot ready for building a factory is not a general infrastructure to be provided by the State.
obvestilo ministrstva za finance, državne davčne uprave ter ministrstva za znanost in tehnologijo o izboljšanju politike odbitka izdatkov za raziskave in razvoj pred davkom (Cai Shui (2015), št. 119);
Rather, it is a company dedicated infrastructure which would not have been built unless the company were to be established in a particular land slot.
obvestilo državne davčne uprave o vprašanjih v zvezi s politiko odbitka izdatkov za raziskave in razvoj pred davkom;
The Commission therefore rejected this claim.
smernice 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.
Conclusion
Med preveritvenim obiskom v prostorih kitajske vlade je bilo ugotovljeno, da „nove tehnologije, novi izdelki in nove obrti“, ki so upravičeni do odbitka davka, spadajo na nekatera visokotehnološka področja, ki jih podpira država, kot tudi med sedanje prednostne naloge na visokotehnoloških področjih, ki jih podpira država, kakor so navedena v smernicah o prednostnih področjih za prednostni razvoj visokotehnološke industrializacije.
The situation concerning land provision and acquisition in the PRC is non-transparent and the prices are arbitrarily set by the authorities.
Družbe, ki imajo ugodnosti po tej shemi, morajo vložiti napoved za odmero davka od dohodka in ustrezne priloge.
Accordingly, the provision of land-use rights by the GOC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic Regulation in the form of provision of goods which confers a benefit upon the recipient companies.
Dejanski znesek ugodnosti je vključen v davčno napoved.
As explained in recitals (285) to (289) above, there is no functioning market for land in the PRC and the use of an external benchmark (see recitals (300) to (311) below) demonstrates that the amount paid for land-use rights by the sampled exporting producers is well below the normal market rate.
Komisija je menila, da je zadevna davčna izravnava 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 the context of preferential access to industrial land for companies belonging to certain industries, the Commission notes that the price set by local authorities has to take into account the government's industrial policy, as mentioned above in recital (285).
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj se v sami zakonodaji uporaba te sheme omejuje na podjetja, ki imajo stroške za raziskave in razvoj na nekaterih prednostnih visokotehnoloških področjih, ki jih določi država, kot je jeklarska industrija.
Within this industrial policy, the steel industry is considered to be a pillar of the Chinese industry, and is listed as an encouraged industry.
Po razkritju je kitajska vlada nasprotovala specifičnosti, določeni za to subvencijo, ker je koristila različnim industrijam, ker je temeljila na objektivnih merilih (tj. nastanek odhodkov za raziskave in razvoj) in ker zaradi pomanjkanja specifičnosti zanjo niso bili uvedeni izravnalni ukrepi v okviru kanadske protisubvencijske preiskave o nekaterih stenskih modulih v enotah iz Kitajske.
In addition, Decision No. 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries.
Komisija je opozorila, da so bili izravnalni ukrepi za shemo uvedeni že v okviru preiskave v zvezi s premazanim finim papirjem [46].
Article 18 of Decision No. 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
Ta subvencija je specifična, saj sama zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do te subvencije le na nekatera podjetja in industrije, opredeljene kot „prednostna območja“, kot so tiste v okviru jeklarske industrije.
It follows that the subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic Regulation because the preferential provision of land is limited to companies belonging to certain industries, in this case the steel sector, and government practices in this area are unclear and non- transparent.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se je izračunal glede na ugodnosti za prejemnike v OP.
Following disclosure, the GOC argued that the specificity finding of the Commission is moot if there is no functioning market for land in China, since in that case, all companies in China would have the same starting and sales price for the same parcel of LUR.
Ta ugodnost se je izračunala kot razlika med zneskom celotnega davka, ki se plača glede na običajno stopnjo davka, in zneskom celotnega davka, ki se plača po dodatnem 50-odstotnem odbitku dejanskih stroškov za raziskave in razvoj.
In addition, the GOC considered that the assessment on specificity was not sufficiently reasoned, because it only referred to steel as an encouraged industry.
Od te subvencije je imela korist le družba Hesteel Group, stopnja subvencije pa je bila določena na višini 0,28 %.
The Commission considered that the existence of a non-functioning market in China does not necessarily preclude a specificity finding within this market.
Davčna oprostitev za uporabo zemljišč
Indeed, the fact that the sampled companies received land use rights for free shows that they received a specific preferential treatment.
Organizacija ali posameznik, ki uporablja zemljišče v mestih, okrajih in upravnih mestih ter industrijskih in rudarskih okrožjih, običajno plača davek na uporabo mestnih zemljišč.
On the other hand, the fact that some companies are receiving an additional preferential treatment is separate from the way in which the market as a whole is functioning.
Davek na uporabo zemljišč poberejo lokalni davčni organi v kraju, v katerem se zemljišče uporablja.
The evidence collected in the sampled companies also confirmed that the ‘encouragement’ referred to in the legal basis was applied in practice.
Vendar so iz davka na uporabo zemljišč izvzete nekatere kategorije zemljišč, kot so zemljišča, iztrgana morju, zemljišča, ki naj bi jih imele vladne institucije, ljudske organizacije in vojaške enote za lastno uporabo, zemljišča, ki naj bi jih uporabljale institucije, financirane z vladnimi sredstvi ministrstva za finance, zemljišča, ki jih uporabljajo verski templji, javni parki ter javni zgodovinski in slikoviti kraji, ceste, ulice, javni trgi, trate in druga mestna javna zemljišča.
Therefore, the Commission maintained its conclusion that this subsidy is specific and that, consequently, this subsidy is considered countervailable.
Pravna podlaga tega programa so:
Calculation of the subsidy amount
začasne določbe Ljudske republike Kitajske o davku na nepremičnine (Guo Fa (1986), št. 90) in
As in previous investigations [43] and in accordance with Article 6(d)(ii) of the basic Regulation, land prices from the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (‘Chinese Taipei’ or ‘Taiwan’) were used as an external benchmark [44].
začasne določbe Ljudske republike Kitajske o davku na uporabo mestnih zemljišč (odlok državnega sveta št. 483).
The benefit conferred on the recipients is calculated by taking into consideration the difference between the amount actually paid by each of the sampled exporting producers (i.e., the actual price paid as stated in the contract and, when applicable, the price stated in the contract reduced by the amount of local government refunds/grants) for land use rights and the amount that should normally have been paid on the basis of the Chinese Taipei benchmark.
Korist od rabatov ali oprostitev plačila davkov na uporabo zemljišč, ki jih je dodelil lokalni urad za uporabo zemljišč, sta imeli dve družbi (Hesteel Group in Shougang Group), čeprav nista spadali v nobeno od uradnih kategorij, ki so v skladu z navedeno zakonodajo oproščene plačila davka.
The Commission considers Chinese Taipei as a suitable external benchmark for the following reasons:
Komisija meni, 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 comparable level of economic development, GDP and economic structure in Chinese Taipei and a majority of the provinces and cities in the PRC where the sampled exporting producers are based;
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj so bile družbe upravičene do zmanjšanja davka, ki je bilo namenjeno le njim in ni bilo na voljo drugim družbam na podlagi splošnega pravnega okvira iz uvodne izjave (336).
the physical proximity of the PRC and Chinese Taipei;
Po razkritju je kitajska vlada nasprotovala specifičnosti, določeni za to subvencijo, ker je koristila različnim industrijam in ker je temeljila na objektivnih merilih.
the high degree of industrial infrastructure in both Chinese Taipei and many provinces of the PRC;
Komisija je priznala, da obstajajo objektivna merila za opredelitev prejemnikov davčne oprostitve za uporabo zemljišč.
the strong economic ties and cross border trade between Chinese Taipei and the PRC;
Ker so bile družbe, ki so imele koristi od te subvencije, oproščene plačila davka, čeprav jih ni bilo mogoče uvrstiti v nobeno od teh objektivnih meril, je bila subvencija, dodeljena tem družbam, dejansko specifična.
the high density of population in many of the provinces of the PRC and in Chinese Taipei;
Ta ugodnost se je izračunala kot razlika med zneskom celotnega davka, ki se plača glede na običajno stopnjo davka, in zneskom celotnega davka, ki je bil v OP dejansko plačan.
the similarity between the type of land and transactions used for constructing the relevant benchmark in Chinese Taipei with those in the PRC; and
Skupini Hesteel in Shougang Group sta imeli korist od oprostitev davka na podlagi te sheme.
the common demographic, linguistic and cultural characteristics between Chinese Taipei and the PRC.
Znesek subvencije, povezan s to posebno shemo, je bil za skupino Shougang Group 0,66 %.
Following the methodology applied in previous investigations, the Commission used the average land price per square meter established in Taiwan corrected for inflation and GDP evolution as from the dates of the respective land use right contracts.
Za skupino Hesteel je bil znesek nepomemben in ni vplival na njeno splošno stopnjo subvencije.
The information concerning industrial land prices was retrieved from the website of the Industrial Bureau of the Ministry of Economic Affairs of Taiwan.
Druge sheme neposrednih davčnih oprostitev in programi znižanja davka
The inflation and GDP evolution for Taiwan were calculated on the basis of inflation rates and evolution of GDP per capita at current prices in USD for Taiwan as published by the IMF for 2015.
Komisija je sklenila, da vzorčeni proizvajalci izvozniki v OP niso prejeli finančnega prispevka ali ugodnosti iz preostalih programov neposrednih oprostitev davka, navedenih v oddelku 3.3(iv).
After disclosure, the GOC stated that the Commission should have used a domestic instead of an external benchmark to calculate the amount of the alleged subsidy for the following two reasons: first, if the alleged subsidy is considered to be specific for the steel industry, then the LUR prices of companies from other sector should be used.
Skupni znesek za vse sheme neposrednih oprostitev davka in programe znižanja davka
Alternatively, the prices from the dynamic land monitoring system should have been used.
Skupni znesek subvencije, določen za vse sheme neposrednih davkov v OP za vzorčene proizvajalce izvoznike:
The first point was already addressed above: the fact that some companies are receiving an additional preferential treatment is separate from the way in which the market as a whole is functioning, and the Commission has determined that the market was not functioning as a whole.
Neposredne oprostitve in znižanja davka
Concerning the use of the dynamic land monitoring system as a benchmark, the Commission noted that it is designed to monitor the evolution of land prices in certain areas.
Ta program zagotavlja oprostitev plačila DDV in uvoznih tarif za uvoz osnovne opreme, ki se uporablja v zadevni proizvodnji.
As such, it is only a reflection of the prices paid for land use rights in China, which are, as stated before, not considered to be market prices.
Da bi bila oprema upravičena do oprostitve, ne sme biti uvrščena na seznam neupravičene opreme, družba, ki zanjo zaprosi, pa mora pridobiti certifikat za projekt, ki ga spodbuja država; v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo ga izdajo kitajski organi ali komisija za nacionalni razvoj in reforme.
The Benxi Group also objected to the use of land prices in Chinese Taipei as a benchmark for the following reasons: Benxi is located in a less-developed area in Liaoning Province, with far less comparable population density, land supplies and GDP than in Chinese Taipei.
Pravna podlaga za ta program so:
Furthermore, the Benxi Group has a long history of land use and has invested in land formation and construction for long-term use.
okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa št. 37/1997;
Therefore, prices are significantly different.
obvestilo ministrstva za finance, splošne carinske uprave in državne davčne uprave o prilagoditvi nekaterih politik o preferencialnih uvoznih dajatvah;
Finally, the company argued that the price of land ownership is not comparable with the price for land use rights.
objava ministrstva za finance, splošne carinske uprave in državne davčne uprave (2008) št. 43;
First, the Commission disagreed with the company's assessment of Liaoning Province.
obvestilo komisije za nacionalni razvoj in reforme o pomembnih vprašanjih glede obravnavanja pisnega potrdila o domačih projektih ali projektih, financiranih s tujim kapitalom, katerih razvoj spodbuja država (2006), št. 316, in
According to publicly available information [45], Liaoning was one of the first provinces in China to industrialize.
katalog uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja s tujimi naložbami ali domača podjetja iz leta 2008.
Liaoning has the largest provincial economy of Northeast China.
Oprema, uvožena za razvoj domačih ali tujih naložbenih projektov v skladu s politiko spodbujanja tujih ali domačih naložbenih projektov, je lahko oproščena plačila DDV in/ali uvoznih dajatev, razen če je kategorija opreme navedena v katalogu izdelkov, ki niso izvzeti iz plačila dajatve.
Its nominal GDP for 2011 was the 7th largest in China (out of 31 provinces).
Da bi lahko imela družba ugodnosti iz te sheme, mora od lokalnega organa, odgovornega za projekt, pridobiti pisno potrdilo in ga predložiti lokalnemu carinskemu organu.
Although its GDP is lower than the GDP in Taiwan, in 2008, Liaoning was the region with the highest GDP growth among global G8x8, the eight provinces or states below national level with the highest GDP of the top eight GDP nations.
Kitajska vlada je trdila, da je od 1. januarja 2009 iz plačila izvzeta samo uvozna dajatev, zaračunava pa se DDV na uvoz opreme za lastno uporabo.
Liaoning maintained its GDP growth rate of 13,1 percent in 2009 and held its position as the province with the highest economic growth.
Vendar so bila za skupino Shougang Group v OP ugotovljena izvzetja plačila DDV in uvozne dajatve.
Economic growth has since slowed down, with the economy still expanding 3 % in 2015.
Ta izvzetja so vključevala opremo, ki je bila uvožena v preteklih letih, vendar se je ugodnost zanjo postopoma amortizirala v življenjski dobi uporabe opreme in je bila zato delno dodeljena OP.
On a national level, Liaoning is a major producer of pig iron, steel and metal-cutting machine tools, all of whose production rank among the top three in the nation.
Čeprav Komisija ni videla dokazov, da je bilo to izvzetje v OP aktivno, je na podlagi dokazov v spisu ugotovila, da je bila skupina Shougang Group še vedno deležna koristi na podlagi tega programa.
Liaoning is also one of the most important raw materials production bases in China.
Ta program zagotavlja finančne prispevke v obliki opuščenega prihodka kitajske vlade v smislu člena 3(1)(a)(ii), saj so podjetja s tujimi naložbami in druga upravičena domača podjetja oproščena plačila DDV in/ali tarif, ki bi sicer zapadle v plačilo.
Second, the fact that some land use rights were acquired in a distant past for long-term use was already taken into account by the Commission when calculating the benefit amount, since the benchmark was adjusted to reflect changes over time by taking into account the evolution of GDP and inflation.
Ugodnost smislu člena 3(2) osnovne uredbe prinaša tudi družbam prejemnicam.
Third, concerning differences in price between land ownership and land use rights, the Chinese companies do not account for land use rights as a lease, but as an intangible asset, i.e. they treat land use rights in the same way as companies treat purchased land in other countries.
Program je specifičen v smislu člena 4(2)(a) osnovne uredbe.
The companies themselves do not seem to make any distinction between land ownership and land use rights.
Zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejuje dostop do programa na podjetja, ki vlagajo v okviru posebnih poslovnih kategorij, izrecno opredeljenih z zakonom, in spadajo v kategorijo spodbujanih ali omejeno kategorijo B v skladu s katalogom za usmerjanje industrij za tuje naložbe in prenos tehnologije, ali podjetja, ki delujejo v skladu s katalogom ključnih industrij, izdelkov in tehnologij, pri katerih država spodbuja razvoj.
Therefore, the claims of the Benxi Group on land use rights were rejected.
Poleg tega ni objektivnih meril za omejitev upravičenosti do tega programa, kitajska vlada pa ni predložila prepričljivih dokazov za sklep, da je upravičenost na podlagi člena 4(2)(b) osnovne uredbe samodejna.
After disclosure, the Shougang Group claimed that the land used by one of its production companies has been reclaimed from the sea.
Po razkritju je kitajska vlada nasprotovala specifičnosti, določeni za to subvencijo, ker je koristila različnim industrijam in ker je temeljila na objektivnih merilih (tj. uvoz določene osnovne opreme).
As such, it is temporarily exempted from land use tax as it is considered less valuable.
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 uvožene osnovne opreme, ki so izrecno opredeljene z zakonom v katalogu, ki ga je komisija za nacionalni razvoj in reforme izdala za proizvode, ki jih spodbuja država, kot so tiste v okviru jeklarske industrije.
Therefore, a lower benchmark rate should be used for such reclaimed land.
Opozorila je tudi, da so bili za to shemo že uvedeni izravnalni ukrepi v vokiru protisubvencijske preiskave o premazanem finem papirju s poreklom iz LRK in protisubvencijske preiskave o sončnih panelih s poreklom iz LRK [47].
The Commission recognized that land reclaimed from the sea is exempted from land use tax during the first years of use.
Dejstvo, da je upravičenost omejena na posebne poslovne kategorije potrjuje, da shema ni splošno dostopna številnim gospodarskim sektorjem, zato so ugodnosti iz tega programa specifične v smislu člena 4(2)(a) osnovne uredbe.
However, the land use tax legislation does not refer to any reduced value of such reclaimed land in connection with the exemption.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna glede na ugodnosti za prejemnike, ki so bile ugotovljene v OP.
Furthermore, the Commission already accepted all the adjustments on the land use price requested by the exporting producer, in order to take into account the costs related to the land filling exercise.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV in dajatev za uvoženo opremo.
Finally, the reclaimed land is situated in a prime coastal location close to Beijing, offering easy access for imported raw materials and transport of finished goods.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le OP, se je prejeta ugodnost amortizirala v dobi uporabe opreme v skladu z običajnimi računovodskimi postopki družbe.
This claim was therefore also rejected.
Korist od rabatov na podlagi te sheme je imela skupina Shougang Group.
The Shougang Group also made additional claims concerning some expenses related to land use rights which had been disregarded for Shougang Qian'an and the incorrect classification of some plots of land for Shougang Mining.
Znesek subvencije, ugotovljen za to posebno shemo, je bil za skupino Shougang Group 0,11 %.