natgillin/translations-raw huggingface dataset:
the strong economic ties and cross border trade between Chinese Taipei and the PRC;
Družbe, ki so upravičene do znižanja davka, spadajo na nekatera ključna visokotehnološka področja in področja nove tehnologije, 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.
the high density of population in many of the provinces of the PRC and in Chinese Taipei;
Poleg tega morajo podjetja, da bi bila upravičena, izpolnjevati naslednja merila:
the similarity between the type of land and transactions used for constructing the relevant benchmark in Chinese Taipei with those in the PRC; and
ohranjati morajo neki delež izdatkov za raziskave in razvoj v primerjavi s prihodki iz prodaje;
the common demographic, linguistic and cultural characteristics between Chinese Taipei and the PRC.
ohranjati morajo neki delež prihodkov iz visokotehnološke tehnologije/izdelkov/storitev v skupnih prihodkih podjetja in
Moreover, the Commission considered this benchmark to be a reliable source of data accessible to all interested parties.
ohranjati morajo neki delež tehničnega osebja v skupnem številu zaposlenih v podjetju.
After the disclosure, several parties claimed that Chinese Taipei was not a suitable external benchmark.
Družbe, ki so zaradi tega ukrepa deležne ugodnosti, morajo vložiti napoved za odmero davka od dohodkov in ustrezne priloge.
They claimed that the similarities and the link between PRC and Chinese Taipei described in recital (520), reflect only the situation in recent years instead of the year when the land use right was purchased.
Dejanski znesek ugodnosti je vključen v davčno napoved.
One interested party claimed that Thailand would be more appropriate than Chinese Taipei due to better comparability of the economic development and the population density.
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj zakonodaja omejuje uporabo te sheme le na podjetja, ki delujejo na nekaterih visokotehnoloških prednostnih področjih, ki jih določi država.
In addition, it claimed that Thailand has a high degree of industrial infrastructure.
Po razkritju je ena stran trdila, da znižanje davka od dohodkov podjetij za visokotehnološka podjetja in podjetja z novo tehnologijo, določeno v členu 28 zakona o davku od dohodkov podjetij, ni specifična subvencija.
After consideration of the claim the Commission considered that the choice of Chinese Taipei as a suitable external benchmark was based on the examination of several factors listed in recital (520) which justified its choice as a valid benchmark.
Trdila je tudi, da Komisija ni dokazala, da je pridobitev certifikata za visokotehnološka podjetja in podjetja z novo tehnologijo omejena na nekatera podjetja.
Furthermore, another party claimed that the Commission's methodology for determining an out-of-country benchmark for land-use prices was flawed and suggested the use of India instead of Chinese Taipei for the following reasons:
Glede tega se napotuje na uvodne izjave 536 do 539, kjer so navedena merila upravičenosti v zvezi s tem, tj. omejenost na visokotehnološka podjetja in podjetja z novo tehnologijo, ki jim mora država zagotoviti ključno podporo, kar potrjuje specifičnost subvencije.
The industrial land prices were collected by a wide number of different industrial areas in the states of Bihar, Maharashtra and Tamil Nadu,
Ker ni bilo dodatnih dokazov, je Komisija ohranila svoje stališče.
These three states are highly industrialised and display a high level of economic development and industrial infrastructure similar to China
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se je izračunal glede na ugodnost za prejemnike v OP.
These three states are geographically close to each other and to China,
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 znižani davčni stopnji.
There are well-established economic ties and cross-border trade between India and China,
Preglednica 6
The 22 cities have similar population densities as Chinese industrialised cities,
Izravnava pri davku od dohodkov podjetij za stroške raziskav in razvoja
Finally, data relating to industrial land prices are publicly available in India.
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 of this party ignored one crucial element in its analysis, namely the level of economic development of these provinces.
Natančneje, izdatki za raziskave in razvoj, nastali zaradi razvoja novih tehnologij, novih izdelkov in novih obrti, ki 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 50-odstotnega odbitka.
According to public sources, the level of GDP per capita of these Indian provinces is far below that of the cities / provinces where the exporting producers are based.
Kadar so navedeni izdatki za raziskave in razvoj opredmetena sredstva, se amortizirajo na podlagi 150 % stroškov opredmetenega sredstva.
As a matter of fact, the GDP per capita of Maharastra, which is the highest of the three provinces quoted, amounted to only 2500 USD in 2017-2018 while the lowest level found for Chinese exporting producers amounted to 7932 USD for Jinhua in 2012.
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:
The investigation also revealed that the GDP per capita for Kunshan, which was listed as No. 1 of all Chinese county-level city in 2016 amounted to over 20000 USD.
obvestilo državne davčne uprave o vprašanjih v zvezi s politiko odbitka izdatkov za raziskave in razvoj pred davkom ter
Considering the above and the factors listed in recital (520), this claim had to be rejected.
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 Commission computed the weighted average price of land based on the sales transactions of land in the six cities listed in recital (517).
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 nove tehnologije, 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.
Such data was available only starting from August 2013.
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.
For the period starting after this date, the Commission therefore used the actual prices from the Taiwanese Ministry of Interior.
Po razkritju je nekaj strani trdilo, da izravnava pri davku od dohodkov podjetij za stroške raziskav in razvoja ni specifična subvencija in da zaradi pomanjkanja specifičnosti proti njej v kanadski protisubvencijski preiskavi o nekaterih stenskih modulih v enotah iz Kitajske niso bili uvedeni izravnalni ukrepi.
For LURs acquired before this date, historic prices were constructed based on the evolution of GDP and inflation in Taiwan, as was the case in previous investigations.
Komisija je napotila na uvodni izjavi 546 in 547 zgoraj, v katerih je specifičnost že obravnavana.
In particular, the Commission corrected the weighted average land price per square meter established in Taiwan by the inflation rate and GDP at current prices in USD for Taiwan as published by the IMF for 2015.
Poleg tega je treba opozoriti, da je to ugotovitev podprl tudi položaj proizvajalca izvoznika, ki je bil po pridobitvi certifikata za visokotehnološka podjetja in podjetja z novo tehnologijo deležen takšne preferenčne davčne politike.
Following the disclosure several parties claimed that the method used by the Commission to calculate the historic land prices did not reflect the normal market rate.
Na podlagi navedenega je bila ta trditev zavrnjena.
They claimed that the Commission did not base itself on any evidence that the development of land prices followed a similar trend as that of GDP and inflation.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se je izračunal glede na ugodnost za prejemnike v obdobju preiskave.
However, this claim was not supported by any evidence.
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.
This had therefore to be rejected.
Preglednica 7
Two interested parties also claimed that they did not receive any benefit from the LUR as (i) the rent was reflected in the companies' cost of production; (ii) the rent paid to the related company was set according to market conditions or at fair conditions and (iii) any benefit had in any event not been passed through from the related company.
Znesek subvencije
One of the exporting producers, in addition, claimed that its related company had acquired its LUR following a competitive bidding process.
Oprostitev davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje
The latter also claimed that in any event, the rent paid to its related party for LUR should be deducted from the calculation of the benefit.
Oprostitev davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje, je splošna subvencijska praksa oprostitev in/ali znižanj plačila neposrednega davka od dohodkov.
Regarding the setting of the rent that was paid to the related company, none of the exporting producers concerned submitted any supporting evidence concerning the prevailing market conditions.
Pravna podlaga za tako oprostitev davka od dividend sta člena 25 in 26 zakona o davku od dohodkov podjetij ter člen 83 predpisov o izvajanju zakona o davku od dohodkov podjetij.
The same is true concerning the bidding process to which the related company allegedly participated in order to aquire its LUR, i.e. no evidence was submitted in support of this claim.
Komisija je ugotovila, da je bila med rezidenčnimi podjetji, ki izpolnjujejo pogoje, ena vzorčena družba oproščena plačila davka od dividend.
Regarding the calculation of the benefit, it is recalled that LUR in China, as detailed in recitals (507) ff, was found to be provided for less than adequate renumeration to electric bicycles industry.
Ta družba se je za odbitek dividend, pridobljenih z naložbami v lastniški kapital od obdavčljivega dohodka, prijavila neposredno pri lokalnem davčnem uradu.
Furthermore, these parties did not provide any evidence on the prevailing market conditions in China.
Komisija meni, da je to subvencija v skladu s členom 3(1)(a)(ii) in členom 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki opuščenega dohodka kitajske vlade, ki zadevni družbi prinaša ugodnost.
Finally, the benefit is calculated on a group level and intercompany transactions have a neutral effect on the overall calculation.
Ugodnost za prejemnika je enaka davčnemu prihranku.
Therefore, these claims were rejected..
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj se v sami zakonodaji uporaba te oprostitve omejuje le na rezidenčna podjetja, ki izpolnjujejo pogoje in ki jih država močno podpira in katerih razvoj spodbuja.
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.
V zvezi s tem je več strani trdilo, da ta subvencija ni specifična, in se sklicevalo na člen 83 predpisov o izvajanju zakona o davku na dohodek podjetij, ki je povezan s členom 26(2) zakona o davku na dohodek podjetij, pri čemer so trdile, da ni dokazov, da se ta oprostitev uporablja samo za rezidenčna podjetja, ki izpolnjujejo pogoje in ki jih država močno podpira in katerih razvoj spodbuja.
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.
V zvezi s tem se napotuje na člen 25 zakona o davku na dohodek podjetij, ki spada v isto poglavje kot člen 26(2), tj. v poglavje IV – preferenčne davčne politike, in ima vlogo uvoda v to poglavje.
Table 5
Dokazi v dokumentaciji so pokazali tudi, da je imela družba, ki je prejela ugodnosti po tej shemi, certifikat za visokotehnološka podjetja in podjetja z novo tehnologijo.
Provision of Land use rights for less than adequate remuneration
Komisija je znesek subvencije izračunala kot razliko med zneskom običajno pobranega davka v OP in zneskom, ki ga je dejansko plačala zadevna družba.
Direct tax exemption and reduction programmes
Preglednica 8
EIT privileges for High and New Technology Enterprises
Skupni znesek za vse sheme neposrednih oprostitev davka in programe znižanja davka
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 %.
Skupni znesek subvencije, določen za vse sheme neposrednih davkov v OP za vzorčene proizvajalce izvoznike:
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:
Preglednica 9
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 Enterprise’, G.K.F.H.
Neposredne oprostitve in znižanja davka
No. 32;
Programi posrednih davkov in uvoznih tarif
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
Oprostitve plačila DDV in rabati v zvezi z uvoznimi tarifami za uporabo uvožene opreme in tehnologije
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.
Ta program zagotavlja oprostitev plačila DDV in uvoznih tarif za uvoz osnovne opreme, ki se uporablja pri njihovi proizvodnji.
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.
Da bi bila oprema upravičena do oprostitve, ne sme biti uvrščena na seznam neupravičene opreme, družba, ki zanjo zaprosi, pa mora pridobiti certifikat projekta, ki ga spodbuja država; v skladu z ustrezno naložbeno, davčno in carinsko zakonodajo ga izdajo kitajski organi ali komisija za nacionalni razvoj in reforme.
In addition in order to be eligible, the companies must satisfy the following criteria:
Pravna podlaga za ta program so:
keep a certain proportion of research and development expenses in comparison with their sales revenue;
okrožnica državnega sveta o prilagoditvi davčnih politik za uvoženo opremo, Guo Fa [1997] št. 37;
keep a certain proportion of income from high-tech technology/products/services in the enterprise's total revenue; and
obvestilo ministrstva za finance, splošne carinske uprave in državne davčne uprave o prilagoditvi nekaterih politik o preferencialnih uvoznih dajatvah;
keep a certain proportion of technical personnel in the enterprise's total employees.
objava ministrstva za finance, splošne carinske uprave in državne davčne uprave [2008] št. 43;
Companies benefiting from this measure have to file their income tax return and the relevant annexes.
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
The actual amount of the benefit is included in the tax return.
katalog uvoženih izdelkov, ki niso izvzeti iz plačila dajatve, za podjetja s tujimi naložbami ali domača podjetja iz leta 2008.
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.
Komisija je ugotovila, da ta program ni prinesel ugodnosti nobenemu vzorčenemu proizvajalcu izvozniku.
The benefit for the recipients is equal to the tax saving.
Programi nepovratnih sredstev
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.
Ad hoc nepovratna sredstva, ki jih zagotovijo občinski/regionalni organi
Following the disclosure one party argued that EIT Reduction for High and New Technology Enterprises stipulated in Article 28 of the Enterprise Income Tax Law is not a specific subsidy.
Pritožnik je v pritožbi očital in predložil dokaz, da lahko industrija električnih koles v LRK prejme različna enkratna ali ponavljajoča se nepovratna sredstva vladnih organov na različnih ravneh, tj. lokalni, regionalni in nacionalni.
It also argued that the Commission did not demonstrate that obtaining the certificate of High and New Technology Enterprises is limited to certain enterprises.
Preiskava je pokazala, da so štiri vzorčene skupine proizvajalcev izvoznikov prejele znatna enkratna ali ponavljajoča se nepovratna sredstva vladnih organov z različnih ravni, tako da so v obdobju preiskave prejele ugodnosti.
In this regard, reference is made to recitals (536) to (539), which list the eligibility criteria in this regard, i.e. limited to high and new technology enterprises to which the State needs to give key support, thus confirming the specifity of the subsidy.
Vzorčeni proizvajalci izvozniki so o nekaterih od teh nepovratnih sredstev poročali v izpolnjenih vprašalnikih, druga pa so bila ugotovljena na kraju samem med preveritvenimi obiski.
In the absence of further evidence the Commission maintained its position.
Kitajska vlada v svojem izpolnjenem vprašalniku ni razkrila nobenih nepovratnih sredstev.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the IP.
Pravna podlaga
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.
Ta nepovratna sredstva so družbe prejele od nacionalnih, provincijskih, mestnih, deželnih ali okrajnih vladnih organov, pri čemer se zdi, da so bila vsa specifična za vzorčene proizvajalce izvoznike ali specifična v smislu lokacije ali vrste industrije.
Table 6
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.
EIT offset for research and development expenses
Kljub temu je bila Komisiji pogosto predložena kopija dokumenta (imenovanega „obvestilo“), ki ga je ob dodelitvi nepovratnih sredstev izdal vladni organ.
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.
Glede na velik znesek nepovratnih sredstev, ki je bil naveden v pritožbi in/ali odkrit v poslovnih knjigah vzorčenih proizvajalcev izvoznikov, je v tej uredbi predstavljen le povzetek ključnih ugotovitev.
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.
Dokaz o dodelitvi številnih nepovratnih sredstev in dejstvo, da so bila dodeljena na različnih ravneh kitajske vlade, sta bila prvotno pridobljena od štirih vzorčenih proizvajalcev izvoznikov, ugotovitve o teh nepovratnih sredstvih pa so posameznim družbam zagotovljene v posebnih dokumentih o razkritju.
Where the above-mentioned R&D expenditures form intangible assets, they are subject to amortization based on 150 % of the intangible asset costs.
Taka nepovratna sredstva so bila na primer sredstva za patente, sredstva in nagrade za znanost in tehnologijo, sredstva za razvoj podjetništva, sredstva za spodbujanje izvoza, nepovratna sredstva za udeležbo na razstavah, nepovratna sredstva za spodbujanje nadgradnje proizvodne opreme, nepovratna sredstva za usposabljanje za poklicna znanja in podporna sredstva, ki se zagotavljajo na ravni okrajev ali provinc.
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:
Ta nepovratna sredstva pomenijo subvencije v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe, saj je kitajska vlada prenesla sredstva na proizvajalce zadevnega izdelka v obliki nepovratnih sredstev, kar jim je prineslo 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.
Ker so ta nepovratna sredstva očitno omejena na nekatere družbe ali posebne projekte v določenih regijah in/ali industriji električnih koles, so tudi specifična v smislu člena 4(2)(a) in člena 4(3) osnovne uredbe.
(Cai Shui [2015] No. 119);
Poleg tega so nekatere subvencije pogojene z opravljanjem izvoza v smislu člena 4(4)(a).
Notice of the State Administration of Taxation on Issues Concerning Policy of Pre-tax Deduction of R&D Expenses of Enterprises; and
Ker pogoji za upravičenost in dejanska merila za izbor podjetij, upravičenih do ugodnosti, niso pregledni in objektivni ter se ne uporabljajo samodejno, ta nepovratna sredstva ne izpolnjujejo zahtev za nespecifičnost iz člena 4(2)(b) osnovne uredbe.
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.
Družbe so v vseh primerih predložile informacije, kolikšen je bil znesek nepovratnih sredstev in od koga so jih prejele.
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.
Poleg tega so zadevne družbe ta dohodek v računovodskih izkazih večinoma knjižile pod postavko „neoperativni prihodek“ in podpostavko „dohodek od vlade ali subvencij“, ti izkazi pa so bili neodvisno revidirani.