英国ECA与EST能效认证补贴政策.pptVIP

6，英国 ECA= Enhanced Capital Allowance Scheme 加强资本免税额计划 加强资本免税额计划:如公司购买节能设备(在政府制定的具体名单上),则可在进行投资的当年,在这一支出上获得100%的免税。 Enhanced capital allowance scheme: business can claim 100% tax allowances on their capital spending on specified energy saving equipment against their taxable profits for the year during which they make the investment. Enhanced Capital Allowance (ECA) Scheme: is a key part of the Government’s programme to manage climate change. It provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving criter