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首页> 外文会议>2002 ACEEE Summer Study on Energy Efficiency in Buildings Aug 18-23, 2002 Pacific Grove, California >Market for Business Tax Credit Pass-Through As an Energy Efficiency Tool
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Market for Business Tax Credit Pass-Through As an Energy Efficiency Tool

机译：商业税收抵免直通市场作为一种节能工具

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In Oregon, a State Business Income Tax Credit for efficient equipment can be passed from one business or institution to another in exchange for its present value. This provision allows businesses or institutions without tax liability or with cash shortages to enjoy the benefits of the tax credit in cash, while another business enjoys deferred taxes. A market study was conducted to identify additional markets for this pass-through. Efforts were made to identify three types of businesses and institutions: 1. those that needed the tax break but could not themselves use it; 2. those that could use the tax break and might be willing to trade it for its cash value; and 3. vendors of efficient equipment who might act as brokers to match up the first two types of businesses and institutions. While the sample was limited, the responses provided significant encouragement for expanded pass-through of tax credits. Large energy services and lighting vendors were highly motivated to broker transactions, but had limited tax liability themselves. A wide variety of businesses and institutions were interested in getting cash in exchange for the tax break. The number and types of businesses which might provide cash in exchange for the tax credit was more limited but significant. Interest was low among financial institutions, but higher among some green businesses, efficiency businesses, and retailers with many local stores.
机译：在俄勒冈州，可以将有效设备的州企业所得税抵免额从一家企业或机构转移到另一家企业或机构，以换取其现值。这项规定使没有纳税义务或现金短缺的企业或机构可以享受现金税收抵免的好处，而另一家企业则享有递延税项。进行了一项市场研究，以确定此传递的其他市场。努力确定三种类型的企业和机构：1.需要减税但不能自己使用的企业和机构； 2.那些可以使用减税优惠并可能愿意以其现金价值进行交易的人； 3.高效设备的供应商，他们可以充当经纪人来对头两种类型的企业和机构进行对等。虽然样本数量有限，但这些答复为扩大税收抵免的通过提供了极大的鼓励。大型能源服务和照明供应商非常热衷于经纪交易，但自身的税负有限。各种各样的企业和机构都对获取现金以换取税收减免感兴趣。可以提供现金以换取税收抵免的企业的数量和类型较为有限，但意义重大。金融机构的兴趣不高，但一些绿色企业，节能企业和拥有许多本地商店的零售商的兴趣较高。

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