Sunday, August 1, 2010

IRS对于ODCs限制要求

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星期六, 十二月 13, 2008, 18:24
这篇日志发表于 美洲法规内容 类别,已有 0 评论 存在.

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

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