Sustainable Business Technology

可持续商业科技

Ten Eco-Business Subsidies You Should Know About

你应该了解的十项环保产业补贴

Terra Stanley, 09.08.10, 06:15 PM EDT

泰瑞·斯坦利 2010年8月9日 美国东部时间下午06:15

On the fence about taking steps to save the envirnment? These incentives could push you over the edge.

还在为采取保护环境的措施而踌躇不前吗？这些激励措施也许会帮你前进一步。

Eco-warriors have a long fight ahead of them. Their incentive: the $60 billion a year that small businesses burn on energy. Shaving even a few percentage points off that number would ease a lot of pain, let alone the 30% savings the U.S. government thinks many energy-saving initiatives--fortified by a smorgasbord of loan guarantees, tax credits and government grants--can yield.

环保战士们任重而道远。激励他们的，是小企业每年高达600亿美元的能耗费用。即便是略微压缩这一数字也能造福社会，更何况美国ZF认为，许多刺激节能的举措（比如贷款担保，税收抵免和ZF补贴等等）可使能耗减少30%。

The Energy Policy Act of 2005 offered some $14 billion in tax breaks for everything from clean coal technology to electric-car production. A year later came the Enhanced Energy Security Act, which aimed to wean the U.S. off of its addiction to foreign oil. The latest green-hued legislation: the American Recovery and Reinvestment Act of 2009, which allocated almost $100 billion to energy research, related tax credits and infrastructure spending to create thousands of clean-energy jobs and breakthroughs in alternative forms of power generation. With all that homegrown technology, President Obama hopes to double the amount of renewable energy the U.S. uses by 2013.

2005年，美国出台《能源政策法案》（Energy Policy Act），向清洁煤技术、电动汽车生产等领域提供了约140亿美元的税收优惠。次年，美国又颁布了《加强能源安全法案》（Enhanced Energy Security Act），旨在降低对进口石油的依赖。而最近制定的环保法案是《2009年美国恢复与再投资法案》（American Recovery and Reinvestment Act）。根据该法案，美国ZF将拨款近1,000亿美元，用于能源研究、相关税收抵免和基础设施建设，以便在清洁能源领域创造数千个就业岗位以及在新能源发电领域实现突破。奥巴马总统希望，凭借本国研发的能源技术，美国的可再生能源使用量到2013年时能够翻番。

Without subsidies, the numbers often don't add up. Wind-energy projects in particular have long payback periods. Biomass conversion requires a steady flow of wood waste, which has slowed with the construction downturn. Not that all subsidized energy programs involve cutting-edge technology. There is money for simpler efforts, like installing new windows, water heaters and central air conditioning.

要是没有补贴的话，这个目标难以达成。比如，风能项目的投资回收期就特别漫长，而生物能转化需要持续不断的废木料供应，但由于建筑业市场低迷，废木料的供应已呈现减速趋势。并非所有受补贴的能源项目都涉及到前沿技术，不需要高科技的项目也能获得补贴，比如安装新型的窗户、热水器和中央空调。

The point: If you want to do your part to protect environment (and afford it), you probably can.

本文的观点是：只要你想参与（并能承担相关费用），那么你就能贡献力量。

As for where to apply for funding, the Database of State Incentives for Renewables & Efficiency is a good source for researching state and federal programs. Benefactors include the Small Business Administration, the IRS, the Department of Treasury and Department of Agriculture. Most states have their own programs too.

至于到哪里申请补贴，可以参考“各州可再生与能效产品鼓励政策数据库”（Database of State Incentives for Renewables & Efficiency），关于研究进展和联邦补贴的信息都在上面。提供补贴的机构包括小企业管理局（Small Business Administration）、国税局（IRS）、财政部（Department of Treasury）和农业部（Department of Agriculture）。美国各州也大多拥有自己的补贴项目。

Small Business Administration Loan Program

小企业管理局7(a)贷款计划

The SBA doesn't lend money directly, but it does keep interest rates in check by guaranteeing loans made to small business by other institutions. The loans can be for a variety of purposes, including investments in energy-saving appliances, solar panels and insulation. The SBA guarantees up to 85% on loans up to $150,000, and 75% on those greater than that. Most American banks, and some nonbank lenders, participate. For information, click here.

小企业管理局并不直接发放贷款，但它为其他机构向小企业发放贷款提供担保，因此可将贷款利率控制在一定水平下。贷款用途多种多样，包括节能电器、太阳能板和绝缘材料的投资等。以15万美元为界限，小企业管理局对低于和高于此数额的小企业贷款，分别提供85%和75%的担保。美国多数银行及部分非银行贷款者都参与了7(a)贷款计划。

Business Energy Investment Tax Credit (ITC)

企业能源投资税收抵免（ITC）

Aimed at the industrial, utility and agricultural sectors, ITC credits save up to 30% on the cost of solar, fuel cell and wind power technologies, so long as they meet efficiency criteria set by the IRS. (Geothermal systems, microturbines, and combined heat and power units are eligible for a 10% credit.) Credits are available to eligible systems placed in service by the end of 2016. Complete Form 3468, with directions here, or call the IRS at 1-800-829-1040 for more information.

针对工业、公共事业和农业部门的ITC，能为太阳能、燃料电池和风能技术提供高达30%的税收抵免。前提是这些技术必须符合美国国税局制定的能效标准（地热系统、微型燃气轮机和热电单位可获得10%的税收抵免）。2016年底之前投入运行的合格系统才可申请ITC。申请时需完成3468号表单，详询美国国税局，电话1-800-829-1040。

Renewable Energy Production Tax Credit (PTC)

可再生能源产品税收抵免（PTC）

PTC credits focus on the amount of electricity your energy-efficient technology produces. Alternative sources, such as wind and geothermal energy, if in service by the end of 2013, can equal a 2.2 cents/kWh credit; landfill gas delivers a 1.1 cent/kWh credit. The credit generally lasts 10 years after the facility is placed in service, and it will be reduced for projects receiving other federal energy subsidies. Claim the credit by completing Form 8835, "REPC," and Form 3800, "General Business Credit," from the IRS, or call the IRS Telephone Assistance for Businesses at 1-800-829-4933.

PTC关注的是节能技术的发电量。2013年前投入使用的风能、地热能等新能源，可获得每度2.2美分的税收抵免，沼气则为1.1美分。能源设施投入使用后10年之内都可享受这种税收抵免，但如果相关项目获得了其他的联邦能源补贴，那么抵免额度就会相应减少。申请PTC时需完成美国国税局的8835号表单（REPC）和3800号表单（General Business Credit）。详询美国国税局企业咨询热线1-800-829-4933。

U.S. Treasury Department's 1603 Program for Renewable Energy Grants

美国财政部可再生能源1603补贴计划

Rather a grant than a tax credit? Those eligible for the ITC and PTC credits can instead apply for grants (10% to 30% of the overall investment) to place energy-saving equipment in service by 2014 (for wind power, 2013). Requirements include a design plan stamped by a licensed engineer and a detailed breakdown of all costs. For questions call the Grant Information hotline at the U.S. Department of Treasury at 202-622-2000; apply by Oct. 1, 2011 here.

倾向于补贴而非税收抵免？有资格申请ITC和PTC、且其节能设备在2014年前投入使用（风能为2013年）的能源项目，也可申请1603计划提供的补贴，补贴额度为总投资的10%至30%。申请要求还包括：有注册工程师签章的设计方案，以及详细全面的成本分析。详情请咨询美国财政部补贴信息热线202-622-2000，申请截止日期为2011年10月1日。

U.S. Department of Agriculture Rural Energy for America (REAP) grants

美国农业部乡村能源补贴计划（REAP）

Aimed at agricultural producers and rural small businesses, the REAP program issues grants and loan guarantees for renewable energy systems and energy audits. Renewable energy systems include systems (wind, solar, biomass and geothermal) that may be used to produce and sell electricity. Grants are limited to 25% of a project's cost; maximum loan available for guarantee: $25 million. The combined amount of a grant and loan may not exceed 75% of a project's cost. Contact USDA Public Information at 202-690-4730.

针对农业生产者和农村小企业的REAP计划，向可再生能源系统和能源审核项目提供补贴和贷款担保。这里的可再生能源系统是指风能、太阳能、生物能和地热等可用于电力生产和销售的系统。补贴上限为项目成本的25%，可申请的担保贷款额最高为2,500万美元，补贴和担保额度之和不超过项目成本的75%。详询美国农业部公共信息热线202-690-4730。

Clean Renewable Energy Bonds

清洁可再生能源债券

This federal loan program is part of the American Recovery and Reinvestment Act (2009) and finance certain types of facilities to generate electricity from renewable sources like wind and solar. The act temporarily increased the amount of funds available to issue these bonds from $800 million to $2.4 billion, and the increase will be in effect until the end of 2010. Contact IRS Information at 1-800-829-1040.

这个联邦贷款计划是2009年美国《恢复与再投资法案》的一部分，为采用风能、太阳能等可再生能源的发电设施提供资助。该法案将这些债券的融资额度从8亿美元提高至24亿美元，该修订从2010年底开始生效。详询美国国税局信息热线1-800-829-1040。

Modified Accelerated Cost-Recovery System (MACRS)

修正后加速成本回收系统（MACRS）

While energy-efficient improvements may take decades before needing to be replaced, many projects are classified as five-year property on the MACRS program--meaning the entire cost of the project will depreciate in five years. That accelerated depreciation translates to more cash in hand today that can be reinvested in the business. To calculate and claim the deduction, go here.

虽然能耗改进技术可能在沿用了几十年之后才需要替换，但根据MACRS计划，许多项目被归类为5年期财产。也就是说，项目总成本将在5年内开始贬值。这种加速贬值意味着手中持有更多的现金，而这些钱又可用于再投资。

Here are a handful of subsidies you should know about. For an entire list of 10, click here.

In Depth: 10 Eco-Business Subsidies You Should Know About

这里仅是你应该知道的补贴政策的一部分。看完整的十项政策，点击这里。