2012년 1월 6일 금요일

[용어] investment tax credit

자료 1: http://www.ksda.or.kr/invest/dictionary1.cfm?number=1394&button=12

기업에 대해 설비투자를 장려하기 위하여 1962년에 미국 정부가 정책적으로 도입한 법인소득세 감세제도를 말한다 즉 연간에 행해진 신규투자액의 일정비율(1962년 당시 최고7%)을 법인소득세에서 공제하는 것을 인정한 것이며 내용기간이 짧은 것 일수록 그 혜택은 적게 행해졌다 그후 경기변동에 따라 이 제도는 정지,부활,강화를 반복하면서 오늘에 이르고 있다


자료 2: http://www.krin.kr/?m=bbs&bid=b_dictionary&uid=13244&PHPSESSID=011a269522441798566b6d91edeac5bf

기업이 그 사업에 직접 운용하는 기계장치, 설비 등의 사업용 고정자산에 새로운 투자를 한 경우에 그 투자금액의 일정액을 각 과세연도의 산출세액에서 공제하여 주는 조세지원제도이다. 이는 기업의 신규투자를 장려ㆍ유도하기 위한 세제상의 수단으로 이용되고 있다. 일반적으로 내용기간이 짧은 것일수록 그 혜택은 적게 행해진다. 이 제도는 경기변동에 따라 정지, 부활, 강화된다.


자료 3: http://en.wikipedia.org/wiki/Tax_credit (as of 2012.1.5)
(...)
Federal nonrefundable investment tax credits

Tax credits, while they come in many forms, are authorized incentives under the Internal Revenue Code (and some state tax codes) to implement public policy. Congress, in an effort to encourage the private sector to provide a public benefit, allows a participating taxpayer a dollar for dollar reduction of their tax liability for investments in projects that probably would not occur but for the credits.

Renewable Energy/Investment Tax Credit (ITC)

This investment tax credit varies depending on the type of renewable energy project; solar, fuel cells ($1500/0.5 kW) and small wind (< 100 kW) are eligible for credit of 30% of the cost of development, with no maximum credit limit; there is a 10% credit for geothermal, microturbines (< 2 MW) and combined heat and power plants (< 50 MW). The ITC is generated at the time the qualifying facility is placed in service. Benefits are derived from the ITC, accelerated depreciation, and cash flow over a 6-8 year period.

(...)

자료 4: Investment tax credit vs. Production tax credit

The investment tax credit and the production tax credit incentives have both played a significant role in the development of renewable energy technologies all across the U.S. The American Recovery and Reinvestment Act of 2009 extended both credits in hopes of growing clean, renewable energy businesses despite the downturn in the U.S. economy.

History
Thanks to the Energy Policy Act of 1992 and numerous extensions of that legislation, tax credit incentives for businesses that generate clean, renewable energy were born. The goal of this legislation was to make renewable energy more affordable. The American Recovery and Reinvestment Act of 2009 extended the production tax credits (PTC) and the investment tax credits (ITC). Besides helping to grow the renewable energy industry, both credits help create much-needed American jobs as well.

Production Tax Credit
The production tax credit encourages the generation of geothermal, solar, wind and "closed-loop" bioenergy in hopes of bolstering the economic and energy security of the U.S. Companies that generate these forms of power receive a production tax credit of 2.1 cents for every kilowatt-hour produced in their facilities. It is paid during the first 10 years of their operation. Energy production by incremental hydropower, landfill gases, open-loop biomass, small irrigation systems and municipal solid wastes receive a smaller production tax credits of 1 cent for every kilowatt-hour produced.

Investment Tax Credit
Prior to the American Recovery and Reinvestment Act of 2009, the investment tax credit (ITC) offered 30 percent to businesses and individuals who bought solar energy systems. The Act extended the ITC for solar facilities and added other energy technologies the option of receiving the ITC in lieu of the production tax credit. If the PTC was not a strong enough lure, alternative energy producers could opt for the ITC instead. The incentives are hoped to move the U.S. closer to a state of energy independence.

Compared
You may take either PTCs or ITCs, but not both. PTCs are calculated on the number of kilowatt-hours of energy produced over a 10-year period of production. Some businesses fear the tax credit will fail to be renewed at some point before the 10 years expires. For those launching a new energy production facility, consider the ITC as an alternative. The ITCs are based on the dollars of capital invested in renewable energy projects and are earned at the time the equipment is placed into service. While the original ITC specifications excluded publicly owned electric utilities, they now qualify. Before investing, check Internal Revenue Regulations to ensure that your project and its tax situation qualify for these tax credits.

자료 5: CF. Tax cut vs. Tax credit

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