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首页> 外文会议>ACEEE study on energy efficiency in buildings >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：商业税收抵免市场作为能效工具

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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，高效设备的国家业务所得税信贷可以从一个企业或机构传递给另一个企业或机构以换取其现值。本规定允许不纳税责任或现金短缺的企业或机构，以享受现金税收抵免的福利，而另一项业务享有延期税收。进行了市场研究，以确定这次通行证的额外市场。努力识别三种企业和机构：1。那些需要税收的人，但本身不能使用它; 2.可以使用税收休息的人，并且可能愿意将其交易其现金价值; 3.可能是经纪人的高效设备供应商，以符合前两种业务和机构。虽然样品有限，但答案为扩大税收抵免的税收抵免提供了显着的鼓励。大型能源服务和照明供应商具有高度动力的经纪人交易，但本身都有有限的纳税责任。各种各样的企业和机构都有兴趣获得兑换税收休息。可以提供现金以换取税收抵免的企业的数量和类型更有限，但很重要。兴趣在金融机构之间的利益低，但在一些绿色企业，效率的企业和许多本地商店的零售商之间较高。

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