natgillin/translations-raw huggingface dataset:
In addition, the Giti Group urged the Commission to include the additional expenses for making the land available for industrial use, as well as the so-called land supporting fees and land requisition fees in the benefit calculation.
Natančneje, izdatki za raziskave in razvoj, nastali zaradi razvoja novih tehnologij, novih izdelkov in novih obrti, niso neopredmetena sredstva in se štejejo med dobiček in izgubo za tekoče obdobje, so po tem, ko se v celoti odbijejo, pri čemer se upošteva dejansko stanje, upravičeni do dodatnega odštetja v višini 50-odstotnega odbitka.
The Commission rejected these comments for the following two reasons:
Kadar so navedeni izdatki za raziskave in razvoj opredmetena sredstva, se amortizirajo na podlagi 150 % stroškov opredmetenega sredstva.
The companies in question acquired their LURs at a contractual value in which there was no reference made to any other additional expenses.
Pravna podlaga za ta program so člen 30(1) zakona o davku od dohodkov podjetij, predpisi o izvajanju zakona LRK o davku od dohodkov podjetij in naslednja obvestila:
As a result, the Commission assessed that only the contractual value had to be taken into consideration;
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);
The benchmark value itself does not include any additional expenses or fees.
obvestilo državne davčne uprave o vprašanjih v zvezi s politiko odbitka izdatkov za raziskave in razvoj pred davkom ter
Finally, some minor company-specific comments relating to clerical errors and the calculation of benefits which did not relate to the investigation period were accepted for China National Tire, Giti and Hankook.
smernice o najnovejših ključnih prednostnih razvojnih področjih v visokotehnoloških industrijah (2011), ki so jih izdali komisija za nacionalni razvoj in reforme, ministrstvo za znanost in tehnologijo, ministrstvo za trgovino in nacionalni urad za intelektualno lastnino.
The subsidy amount established with regard to this subsidy during the investigation period for the sampled exporting producers amounts to:
V prejšnji preiskavi je bilo ugotovljeno, da „nove tehnologije, novi izdelki in nove obrti“, ki so upravičeni do znižanja davka, spadajo na nekatera ključna visokotehnološka področja in področja z novo tehnologijo, ki jih podpira država, ter med sedanje prednostne naloge na visokotehnoloških področjih, ki jih podpira država, kot so navedena v smernicah o najnovejših ključnih prednostnih razvojnih področjih v visokotehnoloških industrijah.
Provision of Land use rights at less than adequate remuneration
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj se v sami zakonodaji uporaba tega ukrepa omejuje na podjetja, ki imajo stroške za raziskave in razvoj na nekaterih prednostnih visokotehnoloških področjih, ki jih določi država, kot je sektor pnevmatik.
Direct tax exemption and reduction programmes
Skupina Giti Group je trdila, da davčna izravnava za raziskave in razvoj ni specifična subvencija, saj se uporablja za vse kitajske družbe, kot je določeno v členu 95 predpisov o izvajanju zakona o davku od dohodkov podjetij, ki se uporabljajo za vse družbe in ne le za visokotehnološka podjetja in podjetja z novo tehnologijo.
EIT privileges for High and New Technology Enterprises
Komisija je zavrnila trditev, da davčna izravnava za raziskave in razvoj ni specifična subvencija.
According to the Law of the People's Republic of China on Enterprise Income Tax (‘EIT Law’), high and new technology enterprises to which the State needs to give key support are given a reduced enterprise income tax rate of 15 % rather than the standard tax rate of 25 %.
Čeprav je res, da se ne uporablja le za visokotehnološka podjetja in podjetja z novo tehnologijo, je njena uporaba omejena na „nove tehnologije, nove izdelke in nove obrti“, ki so izrecno opredeljeni, kot je navedeno v uvodni izjavi 521.
The legal basis of this programme is Article 28 of the EIT Law and Article 93 of the Implementation Rules for the Enterprise Income Tax Law of the PRC, as well as:
Zato predhodni sklep Komisije ostaja nespremenjen.
Circular of the Ministry of Science and Technology, Ministry of Finance and the State Administration of Taxation on revising and issuing ‘Administrative Measures for the Recognition of High-Tech Enterprises’, G.K.F.H.
Ta ugodnost se je izračunala kot razlika med zneskom celotnega davka, ki se plača glede na običajno davčno stopnjo, in zneskom celotnega davka, ki se plača po dodatnem 50-odstotnem odbitku dejanskih stroškov za raziskave in razvoj.
No 32;
Znesek subvencije, določen za to posebno shemo, je za skupino Giti Group znašal 0,02 %.
Notification of the Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation concerning Revising, Printing and Issuing the Guidance for the Recognition Management of High and New Tech Enterprises, GKFH [2016] No 195; and
Skupina Giti Group je trdila, da je Komisija s tem, ko pri izračunu ugodnosti v okviru znižanja davka za visokotehnološka podjetja in podjetja z novo tehnologijo ni odštela domnevnih ugodnosti sheme, ki znižujejo stroške družbe (in tako povečujejo dobiček), dejansko nekatere domnevne ugodnosti štela dvakrat.
Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries (2011), issued by the NDRC, the Ministry of Science and Technology, the Ministry of Commerce and the National Intellectual Property Office.
Komisija se je strinjala s skupino Giti Group, da ugodnosti subvencij (kadar so sporočene kot prihodek v izkazu poslovnega izida) znižujejo stroške družbe in s tem povečujejo njen bruto dobiček, kar vodi do višjega davka in, kjer je ustrezno, večjega znižanja davka.
Companies which can benefit from the tax reduction are part of certain key high and new technology fields supported by the State, as well as the current priorities on high technology fields supported by the State, as listed in the Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries.
Vendar pa ima družba Giti Radial pravico razglasiti nepovratna sredstva in subvencije za oproščene dohodke za izračun davčne osnove, s čimer se znižajo plačljivi davki na dohodek.
These guidelines clearly mention manufacturing technology and key raw materials for radial tires as a priority area.
Poleg tega se metodologija Komisije dosledno uporablja z izračunom ugodnosti na podlagi razpoložljivih finančnih podatkov za obdobje preiskave, kot jih zagotovi družba in kot se preverijo na kraju samem.
In addition in order to be eligible, the companies must satisfy the following criteria:
Oprostitev davka za uporabo zemljišč
keep a certain proportion of research and development expenses in comparison with their sales revenue;
Organizacija ali posameznik, ki uporablja zemljišče v mestih, okrajih in upravnih mestih ter industrijskih in rudarskih okrožjih, običajno plača davek za uporabo mestnih zemljišč.
keep a certain proportion of income from high-tech technology/products/services in the enterprise's total revenue; and
Davek za uporabo zemljišč poberejo lokalni davčni organi v kraju, v katerem se zemljišče uporablja.
keep a certain proportion of technical personnel in the enterprise's total employees.
Vendar so iz davka za 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.
Companies benefiting from this measure have to file their income tax return and the relevant annexes.
Pravna podlaga tega programa so:
The actual amount of the benefit is included in the tax return.
začasne določbe Ljudske republike Kitajske o davku na nepremičnine (Guo Fa (1986), št. 90, kot so bile spremenjene leta 2011) in
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.
začasne določbe Ljudske republike Kitajske o davku za uporabo mestnih zemljišč (odlok državnega sveta Ljudske republike Kitajske (2013) št. 645).
The benefit for the recipients is equal to the tax saving.
Korist od rabatov ali oprostitev plačila davkov za uporabo zemljišč, ki jih je dodelil lokalni urad za uporabo zemljišč, sta imeli dve vzorčeni družbi, čeprav nista spadali v nobeno od uradnih kategorij, ki so v skladu z navedeno zakonodajo oproščene plačila davka.
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 are operating in certain high technology priority areas determined by the State, such as some key technologies within the tyres sector.
Komisija meni, da je zadevna oprostitev davka subvencija v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki izpadlega prihodka kitajske vlade, ki zadevnim družbam prinaša ugodnost.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable under the reduced tax rate.
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj so bile družbe upravičene do znižanja davka, čeprav niso izpolnjevale nobenega od objektivnih meril iz uvodne izjave 529.
The amount of subsidy established for this specific scheme was 0,12 % for the China National Tire Group and 0,01 % for the Giti Group.
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 obdobju preiskave dejansko plačan.
EIT offset for research and development expenses
Skupina Hankook Group je po razkritju informativnega dokumenta pripomnila, da proti vračilu davka za uporabo zemljišč, ki ga je prejela, ni mogoče uvesti izravnalnih ukrepov, saj je bilo prejeto pred obdobjem preiskave.
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.
Po dodatni analizi je Komisija to trditev sprejela, saj je bilo zadnje vračilo davka za uporabo zemljišč dejansko knjiženo pred začetkom obdobja preiskave junija 2016, po tem datumu pa niso bila izvedena nadaljnja plačila.
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.
Ta trditev je bila zato zavrnjena.
Where the above-mentioned R & D expenditures form intangible assets, they are subject to amortization based on 150 % of the intangible asset costs.
Na koncu je skupina Giti Group navedla, da sta dve od družb v skupini plačevali davke na uporabo zemljišč, ki so se nanašali na obdobje preiskave, z izravnavami s prejšnjimi plačili.
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:
Zato ti družbi nista uživali ugodnosti.
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.
Komisija se je s temi navedbami strinjala in ustrezno spremenila izračune subvencij.
(Cai Shui [2015] No 119);
Tako je znesek subvencije, povezan s to posebno shemo, za skupino Hankook Group znašal 0,01 %.
Notice of the State Administration of Taxation on Issues Concerning Policy of Pre-tax Deduction of R & D Expenses of Enterprises; and
Lokalni davčni popusti in vračila davka
Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries (2011), issued by the NDRC, the Ministry of Science of Technology, the Ministry of Commerce and the National Intellectual Property Office.
Ena od družb skupine Hankook Group je bila v skladu z nacionalno zakonodajo upravičena do vračila pobranega davka s strani lokalne vlade.
During a previous investigation, 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 Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries.
ukrepi na območju gospodarskega razvoja občine Huaian za uveljavitev preferenčnih davčnih politik (1996).
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 measure only to enterprises that incur R & D expenses in certain high technology priority areas determined by the State, such as the tyres sector.
V skladu s sporazumom z lokalno vlado je bila družba upravičena do vračila celotnega davka od dohodkov za prvi dve leti od prvega leta, ko je začela plačevati davek od dohodkov pravnih oseb (tj. od leta 2003).
The Commission rejected the allegation that the tax offset for research and development is not a specific subsidy.
V letih od 6 do 10 je bila družba upravičena do 75-odstotnega vračila lokalnega dela plačanega davka od dohodkov.
Although it is true that it does not only apply to high and new technology enterprises, its use is restricted to ‘new technologies, products and crafts’, which have been defined specifically as mentioned in recital (521) above.
Od leta 11 naprej je bila družba upravičena do 50-odstotnega vračila lokalnega dela plačanega davka od dohodkov.
Therefore, the Commission's preliminary conclusion remains unchanged,
Zato je bila družba v obdobju preiskave še vedno upravičena do vračila.
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.
Komisija meni, da je zadevna oprostitev davka subvencija v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki izpadlega prihodka kitajske vlade, ki zadevni družbi prinaša ugodnost.
The amount of subsidy established for this specific scheme was 0,02 % for the Giti Group.
Ugodnost za prejemnika je enaka davčnemu prihranku.
The Giti Group claimed that by not deducting the alleged benefits from schemes that lower a company's costs (and hence increase its profits) when calculating the benefit under the tax reduction for high and new technology enterprises, the Commission effectively counted some of the alleged benefits twice.
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je bila družba upravičena do znižanja lokalnega davka, ki je bilo namenjeno le njej in ni bilo na voljo drugim družbam.
The Commission agreed with the Giti Group that benefits from subsidies (when reported as an income in the income statement) decrease the costs of a company and as a result increase the gross profit of a company, leading to a higher tax and where applicable a higher tax reduction.
Čeprav Komisija ni videla dokazov, da je program v obdobju preiskave še vedno deloval, je na podlagi informacij, pridobljenih od vzorčenih družb, ugotovila, da so bile še vedno deležne ugodnosti v okviru tega programa.
Nevertheless, the company Giti Radial is entitled to declare grants and subsidies as exempted income for the calculation of the taxable amount, thus reducing the income taxes payable.
Znesek subvencije, povezan s to posebno shemo, je za skupino Hankook Group znašal 0,13 %.
In addition, the Commission's methodology is consistently applied by calculating the benefits on the basis of the available financial data for the investigation period, as provided by the company and verified on the spot.
Skupni znesek za vse sheme neposrednih oprostitev davka in programe znižanja davka
Land use tax exemption
Skupni znesek subvencije, določen v zvezi z vsemi shemami neposrednih davkov v obdobju preiskave za vzorčene proizvajalce izvoznike, je bil:
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.
Neposredne oprostitve in znižanja davka
Land use tax is collected by the local tax authorities where the land is used.
Znesek subvencije
The legal basis for this programme is:
Oprostitve plačila DDV in rabati v zvezi z uvoznimi tarifami za uporabo uvožene opreme in tehnologije
Provisional Regulations of the People's Republic of China on Real Estate Tax (Guo Fa [1986] No 90, as amended in 2011); and
Ta program zagotavlja oprostitev plačila DDV in uvoznih tarif za uvoz osnovne opreme, ki se uporablja pri njihovi proizvodnji.
Interim Regulations of the People's Republic of China on Urban Land Use Tax (Order of the State Council of the People's Republic of China [2013] No 645).
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.
Two of the sampled companies benefited from rebates or exemptions on the payment of land use taxes by the local Land Use Bureau, even though they did not fall under any of the exempted categories as set by the national legislation above.
Pravna podlaga za ta program so:
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.
okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa (1997) št. 37;
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 investigation period.
objava ministrstva za finance, splošne carinske uprave in državne davčne uprave (2008) št. 43;
Following the disclosure of the Information Document, the Hankook Group commented that the refund of land use tax which it had received was not countervailable, as it had been received before the investigation period.
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, ter
After further analysis, the Commission accepted this argument, since the last refund of the land use tax had indeed been booked before the start of the investigation period in June 2016, and since no further payments were made after this date.
katalog uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja s tujimi naložbami ali domača podjetja iz leta 2008.
Furthermore, the Giti Group claimed that land use tax is not generally payable on certain types of buildings (residential buildings and schools), as demonstrated in a notice on land use tax exemptions from 1988.
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.
The Commission found that this notice was not valid anymore, since the ‘Interim Regulations of the People's Republic of China on Urban Land Use Tax’, mentioned above in recital (530), do not include schools and residential buildings anymore in the exempted categories.
Da bi bila družba upravičena do izvzetja, mora od lokalnega organa, odgovornega za projekt, pridobiti pisno potrdilo, ki ga je treba predložiti lokalnemu carinskemu organu.
Therefore, this claim was rejected.
Kitajska vlada je trdila, da je bila od 1. januarja 2009 iz plačila izvzeta samo uvozna dajatev, zaračunaval pa se je DDV na uvoz opreme za lastno uporabo.
Finally, the Giti Group stated that two of the companies in the group did pay the land use taxes relating to the investigation period through offsets with earlier payments.
Vendar so bila za vzorčene družbe v obdobju preiskave ugotovljena izvzetja plačila DDV in uvozne dajatve.
Consequently, there were no benefits for these two companies.
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 obdobju preiskave.
The Commission agreed with these statements and amended the subsidy calculations accordingly.
Čeprav Komisija ni imela dokazov, da je bilo to izvzetje v obdobju preiskave aktivno, je na podlagi dokazov v spisu, povezanih z vzorčenimi družbami, ugotovila, da so bile vzorčene družbe še vedno deležne koristi na podlagi tega programa.
As a result, the amount of subsidy relating to this specific scheme was 0,01 % for the Giti Group.
Po razkritju informativnega dokumenta je družba Pirelli ugotovila, da je izračun v zvezi z ugodnostmi od uvoženih strojev in opreme nepravilen.
Local tax discounts or refunds
Komisija se je strinjala s predloženimi popravki in ustrezno prilagodila izračun.
One of the companies in the Hankook Group benefitted from a refund by the local government of taxes collected according to national regulations.
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 zapadla v plačilo.
Measures of Huaian Municipal Economic Development Zone for Realization of Preferential Tax Policies (1996).
Ugodnost v smislu člena 3(2) osnovne uredbe prinaša tudi družbam prejemnicam.
According to an agreement with the local government, the company was eligible for a full income tax refund for the first two years from the first year of corporate tax payable by the company (thus starting in 2003).
Program je specifičen v smislu člena 4(2)(a) osnovne uredbe.
In years 3 to 5, the company was eligible for a reduced income tax of 15 %, as well as a 100 % reimbursement of the local part of the income tax paid.
Zakonodaja, v skladu s katero deluje organ, ki je dodelil sredstva, omejuje dostop do programa na podjetja, ki vlagajo v okviru posebnih poslovnih kategorij, izrecno opredeljenih z zakonom, in spadajo v spodbujano kategorijo 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 panog, izdelkov in tehnologij, pri katerih država spodbuja razvoj.
In years 6 to 10, the company was eligible for a 75 % reimbursement of the local part of the income tax paid.
Poleg tega ni objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za sklep na podlagi člena 4(2)(b) osnovne uredbe, da je upravičenost samodejna.
As of year 11 onwards, the company was eligible for a 50 % reimbursement of the local part of the income tax paid.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna na podlagi ugodnosti za prejemnike, ki je bila ugotovljena v obdobju preiskave.
The company explained that the government changed its policy over the years and therefore, the company was only eligible for these type of refunds and preferential rates only until 2012.
Kot ugodnost za prejemnike se šteje znesek oprostitev plačila DDV in dajatev za uvoženo opremo.