IRS对于ODCs限制要求
IRS:Internal Revenue Service 美国国税局
ODCs:ozone depleting chemicals 臭氧层破坏物质
美国国税局对于使用ODCs物质的产品开始征收税金。
凡是销售到美国的产品如果含有ODCs,需要按照产品的销售价格增加1%的税金,这样无疑增加了产品的成本。
ODCs的测试是非量化的,一旦测试出含有ODCs就要按照国税局的标准征收税金。
ODCs list 参考如下:
substance name common name
1 ”Chlorofluorocarbon-11 (CFC-11; R-11; Trichlorofluoromethane)
“ CFC-11
2 ”Chlorofluorocarbon-12 (CFC-12; R-12; Dichlorodifluoromethane)
“ CFC-12
3 ”Chlorofluorocarbon-113 (CFC-113; R-113; Trichlorotrifluoroethane)
“ CFC-113
4 ”Chlorofluorocarbon-114 (CFC-114; R-114; Dichlorotetrafluoroethane)
“ CFC-114
5 ”Chlorofluorocarbon-115 (CFC-115; R-115; Monochloropentafluoroethane)
“ CFC-115
6 Halon-1211 (Bromochlorodifluoromethane) Halon 1211
7 Halon-1301 (Bromotrifluoromethane) Halon 1301
8 Halon-2402 (Dibromotetrafluoroethane) Halon 2402
9 Carbon tetrachloride Carbon tetrachloride
10 Methyl chloroform (1,1,1-Trichloroethane; TCA) Methyl chloroform
11 Chlorofluorocarbon-13 (CFC-13; R-13; Chlorotrifluoromethane) CFC 13
12 Chlorofluorocarbon-111 (CFC-111) CFC 111
13 Chlorofluorocarbon-112 (CFC-112) CFC 112
14 Chlorofluorocarbon-211 (CFC-211; R-211) CFC 211
15 Chlorofluorocarbon-212 (CFC-212; R-212) CFC 212
16 Chlorofluorocarbon-213 (CFC-213; R-213) CFC 213
17 Chlorofluorocarbon-214 (CFC-214; R-214) CFC 214
18 Chlorofluorocarbon-215 (CFC-215; R-215) CFC 215
19 Chlorofluorocarbon-216 (CFC-216; R-216) CFC 216
20 Chlorofluorocarbon-217 (CFC-217; R-217) CFC 217
税金征收list
Calendar Year Base Tax
2000 $7.60
2001 $8.05
2002 $8.50
2003 $8.95
2004 $9.40
2005 $9.85
2006 $10.30
2007 $10.75
2008 $11.20
2009 $11.65
2010 $12.10