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    Commission Implementing Regulation (EU) 2022/72 of 18 January 2022 imposing defin... (32022R0072)
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    EU - Rechtsakte: 11 External relations
    (487) The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period. 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 75 % deduction of the actual expenses on R&D.
    (488) The subsidy rate established for this specific scheme was 1,28 % for the FTT Group and 0,13 % for the ZTT Group.

    3.7.1.3.   Dividends exemption between qualified resident enterprises

    (489) The EIT Law offers income tax preferences to Enterprises engaged in industries or projects the development of which is specifically supported and encouraged by the State and in particular, exempt from tax the income from equity investment, such as dividends and bonuses, between eligible resident enterprises.

    (a)   Legal basis

    (490) The legal basis for the programme is Article 26(2) of the EIT Law, along with the Implementation Rules for the Enterprise Income Tax Law of the PRC.
    (491) Article 25 of the EIT, which stands as a chapeau for Chapter IV ‘Preferential Tax Policies’, provides that
    ‘The State will offer income tax preferences to Enterprises engaged in industries or projects the development of which is specially supported and encouraged by the State’
    . Furthermore, Article 26(2) specifies that the tax exemption is applicable to income from equity investments between
    ‘eligible resident enterprises’,
    which appears to limit its scope of application to only certain resident enterprises.

    (b)   Findings of the investigation

    (492) The Commission found that some companies in the sampled groups received an exemption from tax of dividend income between qualified resident enterprises.
    (493) The Commission considered that this scheme is a subsidy under 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. The benefit for the recipients is equal to the tax saving.
    (494) 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 exemption only to qualified resident enterprises which have the major support of, and the development of which is encouraged by the State.
    (495) Following final disclosure, the ZTT Group claimed that the exemption of dividends is destined to eliminate double taxation of the same income at both parent and subsidiary companies, which is an internationally accepted tax practice.
    (496) In this respect, although the Commission agreed that the elimination of double taxation is an internationally recognised tax practice, Article 26(2) of the EIT is part of Chapter IV ‘Tax Preferences’, which provides for a number of preferential tax treatments that are exemptions to the general taxation rules. Furthermore, as explained in recital (491), Article 25 of the EIT, which stands as a chapeau for Chapter IV ‘Preferential Tax Policies’, provides that
    ‘The State will offer income tax preferences to Enterprises engaged in industries or projects the development of which is specially supported and encouraged by the State’.
    In addition, Article 26(2) specifies that the tax exemption is applicable to income from equity investments between
    ‘eligible resident enterprises’,
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