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hello everyone, it is a great honor to meet you here
大家好,很荣幸在这里见到您
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my name is Wang Yingbei
我叫王英北
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I work in the Zhejiang Provincial Tax Service, State Taxation Administration of China
我在中国国家税务总局浙江省税务局工作
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today I will share with you some information about resource and environmental tax
今天就和大家分享一些关于资源和环境税的信息
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we will find out what is environmental tax
我们将了解什么是环境税
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and then take some time to get to know the basic theory of resource and environmental tax
然后花一些时间了解资源和环境税的基本理论
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next
下一个
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we will learn the classification of resource and environmental tax
我们将学习资源和环境税的分类
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and then I will share practice of resource and environmental tax in representative countries with you
然后,我将与您分享代表国的资源和环境税的实践
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and at last we will talk about development trends in resource and environmental tax
最后,我们将讨论资源和环境税的发展趋势
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now let's look at first part
现在让我们看看第一部分
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taxes related to resources and environment are generally referred to as environmental tax ecological tax or green tax
与资源和环境相关的税收通常被称为环境税、生态税或绿色税
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their collection scope includes many aspects of resources and environment
它们的收集范围包括 resources 和 environment 的许多方面
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at the beginning of the implementation, environmental taxes were aimed at curbing the increasingly severe environmental pollution issues
在实施之初,环境税旨在遏制日益严重的环境污染问题
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subsequently
随后
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policies such as energy and resource-related tax emerged to guide
能源和资源相关税等政策应运而生
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and incentivize taxpayers to engage in green production and consumption
并鼓励纳税人参与绿色生产和消费
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the practical experience of environmental tax being widely adopted in various countries for decades shows that
几十年来,各国广泛采用的环境税的实践经验表明,
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environmental tax as a tool of natural microcontrol has significant effects on resource conservation and environmental protection
环境税作为一种自然微观控制的工具,对资源节约和环境保护具有重大影响
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this includes promoting clean production
这包括促进清洁生产
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reducing emissions and improving the ecological environment
减少排放,改善生态环境
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at present
现在
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with the tremendous impact of global warming
全球变暖的巨大影响
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environmental tax has become one of the economic means and played an important role in dealing with climate change for countries
环境税已成为各国应对气候变化的经济手段之一,在应对气候变化方面发挥了重要作用
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all around the world
遍布全球
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now let's learn something about the concept of environmental tax
现在让我们了解一下环境税的概念
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there are various terms for environmental tax in different contexts here in China and abroad
在中国和国外的不同背景下,环境税有不同的术语
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such as environmental tax, ecological tax, green tax, environmental charge, environmental pollution tax of fee, environmental related tax and so on
如环境税、生态税、绿税、环境税、环境污染税、环境相关税等
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the IBFD defines environmental tax in International Tax Glocery as environmental taxes form part of a wide range of environmental tax measures
IBFD 在国际税收指南中定义了环境税,因为环境税是一系列环境税措施的一部分
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these typically provide tax relief
这些通常提供税收减免
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for example
例如
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subsidies and tax credits for “good acts”,
对“好行为”的补贴和税收抵免,
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that is, modified behavior that helps the environment
也就是说,有助于环境的修改行为
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or discourage “bad acts”,
或劝阻“不良行为”,
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that is, activities that are harmful to the environment by taxing specific activities or items
也就是说,通过对特定活动或项目征税而对环境有害的活动
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in Environmental Taxation
in 环境税
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a guide for Policy Makers released in September,2011
2011 年 9 月发布的政策制定者指南
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the OECD said that environmental taxes can directly address the failure of markets to make environmental impacts into account by incorporating these impacts into prices
经合组织表示,环境税可以通过将这些影响纳入价格来直接解决市场未能将这些影响考虑在内的问题
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In 2014
2014 年
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the United Nations defined environmentally related tax as that “environmentally related taxes are taxes whose tax base is a physical unit of something
联合国将环境相关税定义为“环境相关税是税基是某物的物理单位的税种
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that has a proven, specific, negative impact on the environment”
对环境有明显、具体的负面影响”
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in the OECD Environmental Statistics Database
在经合组织环境统计数据库中
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the environmental tax is defined as any compulsory unrequited payment to general government levied on tax-bases deemed to be particular environmental relevance
环境税被定义为根据被认为与环境特别相关的税基向一般政府征收的任何强制性无偿款项
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it is unrequired,
它不是必需的,
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that is
那是
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there is no corresponding relationship between the benefits provided by the government to taxpayers and the taxes paid by them
政府向纳税人提供的优惠与他们缴纳的税款之间没有相应的关系
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generally speaking
一般而言
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environmental tax can be a broad sense or a narrow sense concept
环境税可以是广义的概念,也可以是狭义的概念
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sometimes, as a narrow concept
有时,作为一个狭义的概念
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environmental tax refers to the tax levied on behaviors of pollution and ecological distraction for the purpose of environmental Protection
环境税是指为环境保护为目的,对污染和干扰生态行为征收的税款
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also known as the independent environmental tax
也称为独立环境税
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environmental Protection is its main purpose
环保是其主要目的
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and the scope of regulation is relatively narrow
监管范围相对较窄
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it regulates various behaviors that are not conductive to the ecological environment and is mainly levied on a physical unit
它规范了各种对生态环境不利的行为,主要对一个物理单元征收
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that has a specific negative impact on the environment when it is used or discharged
在使用或排放时对环境产生特定负面影响的
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such as various pollutant taxes or pollutant fees
如各种污染物税或污染物费
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the independent environmental tax can be divided into pollution emission tax, pollution product tax, carbon tax, ecological protection tax and so on
独立的环境税可分为污染排放税、污染产品税、碳税、生态保护税等
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it can be seen from the previous introduction
从前面的介绍中可以看出
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that internationally the term “environmental tax” is generally used as a broad concept,
在国际上,“环境税”一词通常作为一个广泛的概念使用,
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which refers to the general term of all taxes related to environmental protection
它是指与环境保护相关的所有税收的总称
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its scope is quite broad
它的范围相当广泛
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similar to the idea of environmental taxation
类似于环境税的理念
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relevant tax bases
相关税基
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include energy products, motor vehicles, Waste, measured or estimated emissions, natural resources and so on
包括能源产品、机动车辆、废物、测量或估计的排放量、自然资源等
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any taxes related to the environmental tax bases are included in the environmental tax category
与环境税基相关的任何税种都包含在环境税类别中
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resource tax, excise tax and other taxes with similar functions thus also belong to the broad environmental tax
因此,资源税、消费税和其他具有类似功能的税种也属于广义的环境税
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with increasing attention paid to the effect of taxation on environmental protection
随着税收对环境保护的影响日益受到关注
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the concept of environmental tax has been expanding
环境税的概念一直在扩大
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OECD and IMF believe that environmental tax is one of the most desirable physical policy tools to promote green economic growth
经合组织和国际货币基金组织认为,环境税是促进绿色经济增长的最理想的实体政策工具之一
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Through external pricing and improving resource allocation
通过外部定价和改进资源分配
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they advocate the use of high tax rates to decrease environmental pollution, inhibit capital formation and adjust industrial structure,
他们主张利用高税率来减少环境污染,抑制资本形成,调整产业结构。
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thus promoting sustainable economic development
从而促进经济的可持续发展
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in economics, it is generally believed that environmental tax can reduce unwanted social activities
在经济学中,人们普遍认为环境税可以减少不需要的社会活动
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for example a high environmental tax on sulfur dioxide emissions will reduce the output harm of pollution emissions,
例如,对二氧化硫排放征收高额环境税将减少污染排放对输出的危害,
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thus bringing higher social and economic efficiency
从而带来更高的社会和经济效率
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William Nothouse, a Nobel Prize winner in economics commented that this means the green tax is a benefit tax
诺贝尔经济学奖得主威廉·诺特豪斯 (William Nothouse) 评论说,这意味着绿色税是一种福利税
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in other words, such taxes can improve economic efficiency rather than reduce it as other taxes do
换句话说,此类税收可以提高经济效率,而不是像其他税收那样降低经济效率
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now let's look at the second part: Basic theory of resource and environmental tax
现在让我们看看第二部分:资源和环境税的基本理论
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the theory of environmental tax was first proposed by British welfare economist Arthur Cecil Pigel and emerged in the finance and taxation academia at the end of the 20th century,
环境税理论最早由英国福利经济学家阿瑟·塞西尔·皮格尔 (Arthur Cecil Pigel) 提出,并于 20 世纪末在财税学术界出现,
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aiming to solve problem of internalization of external environmental costs
旨在解决外部环境成本内部化问题
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from the perspective of formation and development of environmental tax theory,
从环境税理论的形成和发展来看,
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there are mainly three theories: Externality Theory, Polluter Pays principle and Double dividend Theory
主要有三种理论:外部性理论、污染者付费原则和双重红利理论
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these theories have laid a theoretical foundation for the establishment of environmental tax
这些理论为环境税的设立奠定了理论基础
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the concept of externality theory was introduced by famous economist Marshall in 1910,
外部性理论的概念是由著名经济学家马歇尔于 1910 年提出的,
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referring to the phenomena of inconsistency between private benefits and social benefits, and between private costs and social costs
指私人利益与社会利益之间以及私人成本与社会成本之间的不一致现象
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in 1920 Professor Pigou from Cambridge University wrote The Economics of Wearfare
1920 年,剑桥大学的 Pigou 教授撰写了 The Economics of Wearfare
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which is an early explosion of Pigou's tax principle
这是 Pigou 税收原则的早期爆发
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Pigou believes that in the market economy operation, the services from the natural environment cannot be traded by the market,
庇狗认为,在市场经济运作中,来自自然环境的服务是无法被市场交易的,
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so the market mechanism cannot have an impact on the byproducts, like environmental pollution and ecological damage
因此,市场机制不会对环境污染和生态破坏等副产品产生影响
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that may be produced by the economic entities in the production and consumption process
可能由经济实体在生产和消费过程中产生的
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this externality caused in the form of harming nature occurs outside the market,
这种以伤害自然的形式引起的外部性发生在市场之外,
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which pigou called negative externality,
庇古称之为负外部性,
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that is
那是
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the externalities of economic activities occur but can not reflect the social costs and future costs
经济活动的外部性发生但不能反映社会成本和未来成本
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and the price cannot truly reflect the social marginal cost of consuming environmental resources
价格不能真正反映消耗环境资源的社会边际成本
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in order to correct the mismatch between marginal private costs and social costs caused by negative externality
为了纠正负外部性造成的边际私人成本和社会成本之间的不匹配
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the government should implement intervention measures that is
政府应该实施干预措施,即
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regulating the negative externality of environmental resources through government taxation
通过政府税收调节环境资源的负外部性
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so as to internalize the externality costs of polluters
从而将污染者的外部性成本内部化
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if the tax revenue is exactly equal to the marginal environmental loss caused by pollution discharge
如果税收正好等于排污造成的边际环境损失
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then social environmental costs can be internalized into production or consumption behavior
然后社会环境成本可以内化为生产或消费行为
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00:13:16,333 --> 00:13:25,966
and effective emission reduction incentatives can be formed by changing the cost benefit structure of economic entities
通过改变经济实体的成本效益结构,可以形成有效的减排激励
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00:13:26,333 --> 00:13:32,566
00:13:26,333 --> 00:13:32,566
Pigou's method of correcting externality is called Pigovian tax policy
庇古纠正外部性的方法被称为皮戈维安税收政策
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00:13:33,633 --> 00:13:37,033
now let's look at the second theory:
现在让我们看看第二个理论:
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00:13:37,066 --> 00:13:39,600
00:13:37,066 --> 00:13:39,600
Polluter Pays Principle
污染者付费原则
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00:13:40,566 --> 00:13:43,533
due to the socioeconomic environment
由于社会经济环境
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00:13:44,066 --> 00:13:49,833
00:13:44,066 --> 00:13:49,833
Pigou's environmental tax was not implemented as a policy at that time
庇沟的环境税当时并未作为一项政策实施
108
00:13:50,266 --> 00:13:52,833
00:13:50,266 --> 00:13:52,833
but was just an ideal tool
但只是一个理想的工具
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00:13:53,866 --> 00:13:57,633
with the rising problems of resources in environment
随着环境中资源问题的日益严重
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00:13:58,166 --> 00:14:04,366
Pigou's tax principle has received great attention and greatly developed
庇购的税务原则受到了极大的重视,得到了极大的发展
111
00:14:05,200 --> 00:14:12,833
00:14:05,200 --> 00:14:12,833
it has also been widely applied in the practice of some member countries of the OECD
它也在经合组织一些成员国的实践中得到了广泛的应用
112
00:14:14,266 --> 00:14:20,833
00:14:14,266 --> 00:14:20,833
this policy practice has formed the foundation of tax policies in various countries
这种政策实践构成了各国税收政策的基础
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00:14:21,366 --> 00:14:24,433
00:14:21,366 --> 00:14:24,433
that is the Polluter Pays Principle
这就是污染者付费原则
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00:14:24,433 --> 00:14:25,333
PPP
PPP (购买力平价)
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00:14:27,266 --> 00:14:38,633
the PPP refers to the economic principle of environmental Protection that the polluter must bear the cost of pollution reduction measures
PPP 是指污染者必须承担污染减灾措施成本的环境保护经济原则
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00:14:39,733 --> 00:14:47,366
00:14:39,733 --> 00:14:47,366
the principle was first proposed by the OECD Environment Committee in 1972
该原则于 1972 年由经合组织环境委员会首次提出
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00:14:47,866 --> 00:14:48,933
since then
从那时起
118
00:14:49,133 --> 00:15:00,733
00:14:49,133 --> 00:15:00,733
the OECD has revised and improved the definition of PPP in 1974 and 1985 respectively
经合组织分别于 1974 年和 1985 年修订和完善了购买力平价的定义
119
00:15:01,600 --> 00:15:05,966
00:15:01,600 --> 00:15:05,966
expanding the connotation of the principle
拓展原则内涵
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00:15:07,733 --> 00:15:10,133
00:15:07,733 --> 00:15:10,133
as a general principle
作为一般原则
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00:15:10,366 --> 00:15:18,166
00:15:10,366 --> 00:15:18,166
PPP requires the polluter to bare the cost of adopting pollution reduction measures
PPP 要求污染者承担采取污染减排措施的成本
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00:15:18,533 --> 00:15:19,533
that is
那是
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00:15:19,733 --> 00:15:26,200
00:15:19,733 --> 00:15:26,200
the polluter should bear all the costs of pollution reduction and treatment
污染者应承担污染减量和治理的全部费用
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00:15:27,433 --> 00:15:36,366
the production and the products that pollute the environment and waste resources must have high costs
污染环境和浪费资源的生产和产品必须具有很高的成本
125
00:15:36,800 --> 00:15:42,000
00:15:36,800 --> 00:15:42,000
reflecting the fairness of competition in the market economy
体现市场经济中竞争的公平性
126
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00:15:43,400 --> 00:15:47,400
after decades of environmental protection practice
经过数十年的环保实践
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00:15:47,666 --> 00:16:00,300
00:15:47,666 --> 00:16:00,300
various environmental and economic instruments as the specific policies of PPP have also been introduced and applied in various countries
作为 PPP 的具体政策,各种环境和经济工具也已在各个国家引入和应用
128
00:16:01,466 --> 00:16:05,000
00:16:01,466 --> 00:16:05,000
for example, in 1972
例如,在 1972 年
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00:16:05,233 --> 00:16:11,366
00:16:05,233 --> 00:16:11,366
the United States took the lead in collecting air pollution charges
美国率先征收空气污染税
130
00:16:11,366 --> 00:16:12,833
00:16:11,366 --> 00:16:12,833
and then Sweden
然后是瑞典
131
00:16:12,833 --> 00:16:13,833
00:16:12,833 --> 00:16:13,833
Italy
意大利
132
00:16:13,833 --> 00:16:21,200
00:16:13,833 --> 00:16:21,200
Norway and other OECD countries started to collecting sulfur dioxide tax
挪威和其他经合组织国家开始征收二氧化硫税
133
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00:16:22,433 --> 00:16:24,333
since 1994
自 1994 年以来
134
00:16:24,633 --> 00:16:32,233
00:16:24,633 --> 00:16:32,233
Northern Europe and the United Kingdom have formulated and levied carbon taxes based on the PPP
北欧和英国根据 PPP 制定并征收碳税
135
00:16:33,300 --> 00:16:34,933
00:16:33,300 --> 00:16:34,933
for the first time
第一次
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00:16:34,933 --> 00:16:43,300
00:16:34,933 --> 00:16:43,300
the PPP has been extended from domestic environmental policies to international environmental policies
PPP 已从国内环境政策扩展到国际环境政策
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00:16:45,000 --> 00:16:52,566
00:16:45,000 --> 00:16:52,566
in the 1980s the PPP was further extended to the field of environmental services
在 1980 年代,PPP 进一步扩展到环境服务领域
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00:16:53,366 --> 00:16:54,366
00:16:53,366 --> 00:16:54,366
that is
那是
139
00:16:54,533 --> 00:17:03,066
00:16:54,533 --> 00:17:03,066
on the basis of the Polluter Pays Principle, the User Pays Principle was proposed
在污染者付费原则的基础上,提出了用户付费原则
140
00:17:03,333 --> 00:17:08,366
00:17:03,333 --> 00:17:08,366
for some special pollution problems related to public consumption
针对一些与公众消费相关的特殊污染问题
141
00:17:08,400 --> 00:17:11,700
00:17:08,400 --> 00:17:11,700
the UPP is often more effective
UPP 通常更有效
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00:17:12,066 --> 00:17:14,100
00:17:12,066 --> 00:17:14,100
according to the UPP
根据 UPP
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00:17:14,333 --> 00:17:23,366
00:17:14,333 --> 00:17:23,366
most countries in the world have established urban sewage treatment charges, garbage treatment charges and other systems
世界上大多数国家都建立了城市污水处理费、垃圾处理费等制度
144
00:17:23,366 --> 00:17:33,733
00:17:23,366 --> 00:17:33,733
to ensure the treatment of domestic pollution residents and the construction and operation of urban environmental infrastructure
保障国内污染居民治理和城市环境基础设施建设运行保障
145
00:17:35,066 --> 00:17:38,200
00:17:35,066 --> 00:17:38,200
now let's look at the third theory:
现在让我们看看第三个理论:
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00:17:38,233 --> 00:17:40,366
00:17:38,233 --> 00:17:40,366
Double Dividend Theory
双倍股息理论
147
00:17:41,600 --> 00:17:55,433
00:17:41,600 --> 00:17:55,433
the Double Dividend Theory of environmental tax can be traced back to Germany in 1980s when Germany face serious environmental problems and unemployment
环境税的双重红利理论可以追溯到 1980 年代的德国,当时德国面临严重的环境问题和失业
148
00:17:57,333 --> 00:18:02,733
00:17:57,333 --> 00:18:02,733
environment and employment are vital to every society
环境和就业对每个社会都至关重要
149
00:18:03,266 --> 00:18:09,700
00:18:03,266 --> 00:18:09,700
some people believe that environmental tax can address both issues at the same time
有些人认为环境税可以同时解决这两个问题
150
00:18:10,366 --> 00:18:16,333
00:18:10,366 --> 00:18:16,333
which initially formed the Double Dividend Theory of environmental tax
最初形成了环境税的双重红利理论
151
00:18:16,833 --> 00:18:19,000
00:18:16,833 --> 00:18:19,000
in the early 1990s
在 1990 年代初期
152
00:18:19,000 --> 00:18:28,600
00:18:19,000 --> 00:18:28,600
David W Pearce first proposed the Double Dividend Theory of environmental tax in his Analysis of Carbon Tax
David W Pearce 在他的《碳税分析》中首次提出了环境税的双重红利理论
153
00:18:29,233 --> 00:18:36,133
00:18:29,233 --> 00:18:36,133
believing that carbon tax revenue can be used to lower the existing tax rates
相信碳税收入可用于降低现有税率
154
00:18:37,133 --> 00:18:40,133
00:18:37,133 --> 00:18:40,133
according to the Double Dividend Theory
根据双重股息理论
155
00:18:40,333 --> 00:18:47,166
00:18:40,333 --> 00:18:47,166
the introduction of an environmental tax can effectively curb environmental pollution
开征环境税可有效遏制环境污染
156
00:18:47,466 --> 00:18:51,933
00:18:47,466 --> 00:18:51,933
so as to achieve the purpose of improving the environment
从而达到改善环境的目的
157
00:18:53,933 --> 00:18:57,933
00:18:53,933 --> 00:18:57,933
this is the first dividend of environmental tax
这是环境税的第一个红利
158
00:18:58,166 --> 00:19:01,000
00:18:58,166 --> 00:19:01,000
also called Green Dividend
也称为 Green Dividend
159
00:19:02,066 --> 00:19:08,433
00:19:02,066 --> 00:19:08,433
if we take the introduction of environmental tax as an opportunity to
如果我们以引入环境税为契机,可以
160
00:19:08,433 --> 00:19:17,500
00:19:08,433 --> 00:19:17,500
make structural adjustments to the tax system and even make corresponding adjustments to the government expensures
对税收制度进行结构调整,甚至对政府支出进行相应的调整
161
00:19:17,866 --> 00:19:23,200
00:19:17,866 --> 00:19:23,200
environmental tax may not only improve environmental quality
环境税不仅可以改善环境质量
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00:19:23,200 --> 00:19:36,066
00:19:23,200 --> 00:19:36,066
but also further pay a role in increasing output promoting employment, optimizing distribution, adjusting structure and improving efficiency
而且在增加产出、促进就业、优化分配、调整结构、提高效率方面也发挥着重要作用
163
00:19:37,166 --> 00:19:44,366
00:19:37,166 --> 00:19:44,366
so that the society can obtain the second dividend called Blue Dividend
这样社会就可以获得称为 Blue Dividend 的第二次红利
164
00:19:45,433 --> 00:19:48,433
00:19:45,433 --> 00:19:48,433
according to the Double Dividend Theory
根据双重股息理论
165
00:19:48,466 --> 00:19:56,700
00:19:48,466 --> 00:19:56,700
the taxes targeting environmental distraction not only do not distort economic decision making
针对环境干扰的税收不仅不会扭曲经济决策
166
00:19:56,700 --> 00:20:01,766
00:19:56,700 --> 00:20:01,766
but also correct the existing economic distortions
但也纠正了现有的经济扭曲
167
00:20:03,533 --> 00:20:14,266
00:20:03,533 --> 00:20:14,266
taxing behaviors that cause environmental pollution is not only more efficient than taxing value-added production or income
对造成环境污染的行为征税不仅比对增值生产或收入征税更有效
168
00:20:14,266 --> 00:20:21,466
00:20:14,266 --> 00:20:21,466
but can also create a financial system that supports sustainable economic development
但也可以创建一个支持可持续经济发展的金融体系
169
00:20:21,466 --> 00:20:28,466
00:20:21,466 --> 00:20:28,466
while improving environmental quality and raising people's living standards
同时改善环境质量,提高人们的生活水平
170
00:20:28,833 --> 00:20:31,433
00:20:28,833 --> 00:20:31,433
now let's move on to the third part
现在让我们继续第三部分
171
00:20:32,400 --> 00:20:38,166
00:20:32,400 --> 00:20:38,166
we will talk about the classification of resource and environmental tax
我们将讨论资源和环境税的分类
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00:20:39,633 --> 00:20:45,000
00:20:39,633 --> 00:20:45,000
due to the different definitions and scopes of environmental tax
由于环境税的定义和范围不同
173
00:20:45,400 --> 00:20:49,000
00:20:45,400 --> 00:20:49,000
the classifications are also very different
分类也大不相同
174
00:20:51,166 --> 00:20:52,633
00:20:51,166 --> 00:20:52,633
generally speaking
一般而言
175
00:20:53,100 --> 00:20:59,666
00:20:53,100 --> 00:20:59,666
environmental tax are divided based on the tax base or tax objects
环境税根据税基或税对象划分
176
00:21:01,000 --> 00:21:03,233
00:21:01,000 --> 00:21:03,233
according to the Tax Base
根据税基
177
00:21:03,233 --> 00:21:08,900
00:21:03,233 --> 00:21:08,900
Eurostat divides environmental taxes into four categories:
欧盟统计局将环境税分为四类:
178
00:21:10,000 --> 00:21:13,233
00:21:10,000 --> 00:21:13,233
pollution tax, Resource tax
污染税、资源税
179
00:21:13,733 --> 00:21:17,033
00:21:13,733 --> 00:21:17,033
Transport tax and Energy tax
运输税和能源税
180
00:21:17,433 --> 00:21:19,866
00:21:17,433 --> 00:21:19,866
we look at the Pollution tax first
我们先看污染税
181
00:21:20,733 --> 00:21:31,633
00:21:20,733 --> 00:21:31,633
this category includes taxes unmeasured or estimated quantity of emissions to air and water, solid waste and noise
此类别包括未测量或估计的空气和水排放量、固体废物和噪音的税项
182
00:21:33,533 --> 00:21:35,166
00:21:33,533 --> 00:21:35,166
and resource tax
和资源税
183
00:21:35,566 --> 00:21:43,166
00:21:35,566 --> 00:21:43,166
this category includes taxes linked to the extraction or to the use of natural resources
此类别包括与开采或使用自然资源相关的税收
184
00:21:43,166 --> 00:21:53,600
00:21:43,166 --> 00:21:53,600
such as water, Forests, wild floral and fauna, as these activities deplete natural resources
例如水、森林、野生动植物,因为这些活动会消耗自然资源
185
00:21:53,833 --> 00:22:03,800
00:21:53,833 --> 00:22:03,800
taxes on land are excluded from scope except for specific tax to be paid for the conversion of landscapes
土地税不包括在范围之内,但为景观转换需要支付的特定税款除外
186
00:22:03,933 --> 00:22:06,266
00:22:03,933 --> 00:22:06,266
and then the transport tax
然后是运输税
187
00:22:07,100 --> 00:22:14,866
00:22:07,100 --> 00:22:14,866
this category mainly includes taxes related to the ownership and use of motor vehicles
此类别主要包括与机动车辆的所有权和使用相关的税收
188
00:22:16,400 --> 00:22:29,066
00:22:16,400 --> 00:22:29,066
taxes on other transport equipment, for instance planes, ships or railway stocks and related transport services, are also included here
此处还包括对其他运输设备的税,例如飞机、轮船或铁路库存以及相关运输服务
189
00:22:29,400 --> 00:22:35,200
00:22:29,400 --> 00:22:35,200
some countries have introduced charges for access to the city center
一些国家/地区已对进入市中心收取费用
190
00:22:35,233 --> 00:22:39,466
00:22:35,233 --> 00:22:39,466
which is also considered as a transport tax
这也被视为运输税
191
00:22:39,966 --> 00:22:42,400
00:22:39,966 --> 00:22:42,400
and last the energy tax
最后是能源税
192
00:22:43,233 --> 00:22:54,166
00:22:43,233 --> 00:22:54,166
this category includes taxes on energy production and on energy products used for both transport and stationary purposes
此类别包括能源生产税以及用于运输和固定用途的能源产品税
193
00:22:54,933 --> 00:23:01,366
00:22:54,933 --> 00:23:01,366
the most important energy products for transport purposes are petrol and diesel
用于运输目的的最重要的能源产品是汽油和柴油
194
00:23:01,733 --> 00:23:10,866
00:23:01,733 --> 00:23:10,866
energy products for stationary use include fuel oils, natural gas, coal, and electricity
固定用途的能源产品包括燃料油、天然气、煤炭和电力
195
00:23:11,133 --> 00:23:19,800
00:23:11,133 --> 00:23:19,800
taxes on biofuels and on any other form of energy from renewable sources are included
包括对生物燃料和任何其他形式的可再生能源征税
196
00:23:20,900 --> 00:23:26,966
00:23:20,900 --> 00:23:26,966
carbon dioxide taxes are energy taxes rather than pollution taxes
二氧化碳税是能源税,而不是污染税
197
00:23:27,700 --> 00:23:32,566
00:23:27,700 --> 00:23:32,566
in the latest OECD Environmental Policy Database
在最新的经合组织环境政策数据库中
198
00:23:32,700 --> 00:23:38,600
00:23:32,700 --> 00:23:38,600
detailed environmental tax categories or charges are also given
还给出了详细的环境税类别或费用
199
00:23:39,566 --> 00:23:40,666
00:23:39,566 --> 00:23:40,666
currently
现在
200
00:23:40,833 --> 00:23:45,300
00:23:40,833 --> 00:23:45,300
many environmental fields have already been involved
许多环境领域已经参与其中
201
00:23:45,600 --> 00:23:48,066
00:23:45,600 --> 00:23:48,066
such as water pollution
如水污染
202
00:23:48,200 --> 00:23:49,666
00:23:48,200 --> 00:23:49,666
air pollution
空气污染
203
00:23:49,733 --> 00:23:52,800
00:23:49,733 --> 00:23:52,800
climate change, soil pollution
气候变化, 土壤污染
204
00:23:52,966 --> 00:23:54,966
00:23:52,966 --> 00:23:54,966
solid waste management
固体废物管理
205
00:23:55,200 --> 00:23:57,200
00:23:55,200 --> 00:23:57,200
natural resource management
自然资源管理
206
00:23:57,433 --> 00:24:00,466
00:23:57,433 --> 00:24:00,466
noise,ozone layer protection
噪音、臭氧层保护
207
00:24:00,833 --> 00:24:02,533
00:24:00,833 --> 00:24:02,533
energy efficiency
能效
208
00:24:02,533 --> 00:24:05,666
00:24:02,533 --> 00:24:05,666
transportation and land management
运输和土地管理
209
00:24:06,500 --> 00:24:09,066
00:24:06,500 --> 00:24:09,066
now let's move on to the forth part:
现在让我们继续第四部分:
210
00:24:09,433 --> 00:24:15,800
00:24:09,433 --> 00:24:15,800
Practice of resource and environmental tax in representative countries
代表国的资源环境税实践
211
00:24:16,433 --> 00:24:17,133
00:24:16,433 --> 00:24:17,133
first
第一
212
00:24:17,133 --> 00:24:20,900
00:24:17,133 --> 00:24:20,900
let's look at the development of environmental tax
让我们看看环境税的发展
213
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00:24:21,366 --> 00:24:23,600
since the 1970s
自 1970 年代以来
214
00:24:23,900 --> 00:24:38,033
00:24:23,900 --> 00:24:38,033
environmental taxes in developed countries have gone through a process from collecting scattered and particular environmental taxes to gradually forming an environmental tax system
发达国家的环境税经历了从征收分散的、特殊的环境税到逐步形成环境税制的过程
215
00:24:38,200 --> 00:24:46,600
00:24:38,200 --> 00:24:46,600
the purpose of environmental taxes has changed from raising funds to encouraging pollution reduction
环境税的目的已从筹集资金转变为鼓励减少污染
216
00:24:48,033 --> 00:24:50,433
00:24:48,033 --> 00:24:50,433
in terms of the implementation
在实施方面
217
00:24:50,700 --> 00:24:59,000
00:24:50,700 --> 00:24:59,000
it has shifted from the simple tax instrument to the comprehensive use of multiple instruments
它已经从简单的税收工具转变为综合使用多种工具
218
00:24:59,900 --> 00:25:06,566
00:24:59,900 --> 00:25:06,566
the goal of environmental tax has been extended to promoting resource conservation
环境税的目标已扩展到促进资源保护
219
00:25:06,833 --> 00:25:12,700
00:25:06,833 --> 00:25:12,700
promoting the transformation of production mode and consumption mode
推动生产方式和消费方式的转变
220
00:25:14,500 --> 00:25:21,433
00:25:14,500 --> 00:25:21,433
the development of international environmental tax has gone through three stages:
国际环境税的发展经历了三个阶段:
221
00:25:22,200 --> 00:25:24,266
00:25:22,200 --> 00:25:24,266
the Introduction period
引入期
222
00:25:25,300 --> 00:25:28,366
00:25:25,300 --> 00:25:28,366
the Rapid development period
快速发展期
223
00:25:29,033 --> 00:25:31,866
00:25:29,033 --> 00:25:31,866
the Systematic development period
系统化发展时期
224
00:25:32,433 --> 00:25:33,200
00:25:32,433 --> 00:25:33,200
first
第一
225
00:25:33,200 --> 00:25:38,566
00:25:33,200 --> 00:25:38,566
the Introduction period from 1960s to 1970s
1960 年代至 1970 年代的引入期
226
00:25:39,233 --> 00:25:40,966
00:25:39,233 --> 00:25:40,966
during this period
在此期间
227
00:25:40,966 --> 00:25:52,800
00:25:40,966 --> 00:25:52,800
some countries began to levy taxes on the compensation costs of pollutants such as air and wastewater based on the Polluter Pays Principle
一些国家开始根据污染者付费原则对空气和废水等污染物的补偿成本征税
228
00:25:53,533 --> 00:25:54,500
00:25:53,533 --> 00:25:54,500
for example
例如
229
00:25:54,800 --> 00:26:01,933
00:25:54,800 --> 00:26:01,933
South Korea imposed wastewater treatment fee in 1966
韩国于 1966 年征收废水处理费
230
00:26:01,933 --> 00:26:10,233
00:26:01,933 --> 00:26:10,233
Norway imposed sulfur tax in 1970 and Japan in 1974
挪威于 1970 年征收硫磺税,日本于 1974 年征收硫磺税
231
00:26:11,200 --> 00:26:12,233
00:26:11,200 --> 00:26:12,233
and the second
和第二个
232
00:26:12,833 --> 00:26:19,866
00:26:12,833 --> 00:26:19,866
the rapid development period from the 1980s to the mid 1990s
1980 年代至 1990 年代中期的快速发展时期
233
00:26:20,500 --> 00:26:32,000
00:26:20,500 --> 00:26:32,000
the environmental Protection strategy of developed countries has begun to shift from the approaching control policy with end treatment as the maintain
发达国家的环保战略已经开始从以结束处理为维持的即将到来的控制政策转变
234
00:26:32,000 --> 00:26:42,766
00:26:32,000 --> 00:26:42,766
to the pollution prevention policy with the main content of cleaner production,whole process control and source reduction
向以清洁生产 、 全过程控制、源头减量 为主要内容的污染防治政策
235
00:26:42,766 --> 00:26:52,066
00:26:42,766 --> 00:26:52,066
economic instruments including environmental taxes have been playing a growing role in environmental policies
包括环境税在内的经济工具在环境政策中发挥着越来越大的作用
236
00:26:53,333 --> 00:26:55,000
00:26:53,333 --> 00:26:55,000
during this period
在此期间
237
00:26:55,100 --> 00:27:00,766
00:26:55,100 --> 00:27:00,766
12 countries in the OECD collect taxes on waste gas
经合组织 12 个国家对废气征税
238
00:27:01,333 --> 00:27:05,500
00:27:01,333 --> 00:27:05,500
19 countries collected taxes on waste water
19 个国家/地区对废水征税
239
00:27:06,366 --> 00:27:10,700
00:27:06,366 --> 00:27:10,700
18 countries collect tax on solid waste
18 个国家/地区对固体废物征税
240
00:27:10,800 --> 00:27:14,466
00:27:10,800 --> 00:27:14,466
and 8 countries collect tax on noise
8 个国家/地区对噪音征税
241
00:27:16,166 --> 00:27:30,100
00:27:16,166 --> 00:27:30,100
other taxes relate to energy use and environmental protection such as energy taxes and taxes on pollution products also emerged in succession
其他与能源使用和环境保护相关的税收,如能源税和污染产品税也相继出现
242
00:27:31,733 --> 00:27:32,966
00:27:31,733 --> 00:27:32,966
and third
和第三
243
00:27:33,500 --> 00:27:40,633
00:27:33,500 --> 00:27:40,633
the systematic development period since the beginning of the 21st century
21 世纪初以来的系统发展时期
244
00:27:42,166 --> 00:27:51,200
00:27:42,166 --> 00:27:51,200
under the condition that major pollutions such as air and water pollution have been basically solved
在空气、水污染等主要污染基本得到解决的情况下
245
00:27:51,200 --> 00:28:04,433
00:27:51,200 --> 00:28:04,433
developed countries have paid more attention to ecological protection, sustainable use of natural resources, dealing with climate change and other issues,
发达国家更加重视生态保护、自然资源的可持续利用、应对气候变化等问题,
246
00:28:04,666 --> 00:28:08,533
00:28:04,666 --> 00:28:08,533
environmental taxes have been further improved
环境税得到进一步改善
247
00:28:09,466 --> 00:28:10,600
00:28:09,466 --> 00:28:10,600
at the same time
同时
248
00:28:10,900 --> 00:28:19,966
00:28:10,900 --> 00:28:19,966
attention has been paid to coordination of environmental taxes with other taxes and economic instruments
已关注环境税与其他税收和经济工具的协调
249
00:28:20,466 --> 00:28:21,866
00:28:20,466 --> 00:28:21,866
during this period
在此期间
250
00:28:22,266 --> 00:28:32,100
00:28:22,266 --> 00:28:32,100
many countries carried out comprehensive "green tax system reform" or "green fiscal reform" based on the double dividend theory
许多国家基于双重红利理论进行了全面的“绿色税制改革”或“绿色财政改革”
251
00:28:32,100 --> 00:28:36,400
00:28:32,100 --> 00:28:36,400
while levying and reforming environmental taxes
同时征收和改革环境税
252
00:28:36,400 --> 00:28:50,900
00:28:36,400 --> 00:28:50,900
they reduce the tax burden of individual income tax or social security tax to realize tax income neutrality and reduce the existing tax distortion
他们减轻了个人所得税或社保税的税负,实现了税收收入中性,减少了现有的税收扭曲
253
00:28:50,900 --> 00:29:01,166
00:28:50,900 --> 00:29:01,166
this shows that these countries have incorporated the environmental tax system into the overall tax system structure,
这表明这些国家已将环境税制纳入整体税制结构。
254
00:29:02,333 --> 00:29:09,733
00:29:02,333 --> 00:29:09,733
and comprehensively consider the regular role of tax on economy and environment
综合考虑税收对经济和环境的常规作用
255
00:29:10,066 --> 00:29:11,366
00:29:10,066 --> 00:29:11,366
at the same time
同时
256
00:29:11,600 --> 00:29:17,033
00:29:11,600 --> 00:29:17,033
more and more developing countries have begun to introduce environmental taxes
越来越多的发展中国家已经开始引入环境税
257
00:29:18,266 --> 00:29:19,233
00:29:18,266 --> 00:29:19,233
for example
例如
258
00:29:19,600 --> 00:29:28,133
00:29:19,600 --> 00:29:28,133
China began to levy an environmental protection tax in 2018
中国于 2018 年开始征收环境保护税
259
00:29:28,133 --> 00:29:33,300
00:29:28,133 --> 00:29:33,300
what is worth paying attention to is the development of carbon tax
值得关注的是碳税的发展
260
00:29:33,600 --> 00:29:38,500
00:29:33,600 --> 00:29:38,500
which is a hot topic in today's environmental tax
这是当今环境税的热门话题
261
00:29:39,333 --> 00:29:45,733
00:29:39,333 --> 00:29:45,733
in order to cope with climate change and reduce carbon dioxide emissions
为了应对气候变化和减少二氧化碳排放
262
00:29:45,866 --> 00:29:52,066
00:29:45,866 --> 00:29:52,066
some countries have introduced carbon taxes since the 1990s
一些国家自 1990 年代以来引入了碳税
263
00:29:52,733 --> 00:29:54,733
00:29:52,733 --> 00:29:54,733
by 2022
到 2022 年
264
00:29:55,066 --> 00:30:02,366
00:29:55,066 --> 00:30:02,366
the number of countries and regions that levy carbon taxes have increased to 37
征收碳税的国家和地区数量已增至 37 个
265
00:30:02,833 --> 00:30:11,066
00:30:02,833 --> 00:30:11,066
and now let's look at the main types of resource and environmental tax in representative countries
现在让我们看看代表性国家的资源和环境税的主要类型
266
00:30:12,300 --> 00:30:17,966
00:30:12,300 --> 00:30:17,966
according to OECD statistics in 2014
根据经合组织 2014 年的统计数据
267
00:30:18,433 --> 00:30:28,500
00:30:18,433 --> 00:30:28,500
the total environmental tax revenue of OECD countries mostly falls within the range of 1 to 3%
经合组织国家的环境税总收入大多在 1% 到 3% 之间
268
00:30:28,833 --> 00:30:36,500
00:30:28,833 --> 00:30:36,500
environmental taxes differ across countries due to different history and tax systems
由于历史和税收制度不同,各国的环境税也不同
269
00:30:36,566 --> 00:30:37,900
00:30:36,566 --> 00:30:37,900
internationally
国际
270
00:30:37,933 --> 00:30:47,933
00:30:37,933 --> 00:30:47,933
they are generally divided according to the tax base or tax objects from the composition of environmental tax revenue
一般从环境税收入构成中按税基或税对象划分
271
00:30:47,966 --> 00:30:57,233
00:30:47,966 --> 00:30:57,233
energy tax revenue accounts for about 65% to 70% of the environmental tax in EU countries
能源税收入约占欧盟国家环境税的 65% 至 70%
272
00:30:57,700 --> 00:31:12,800
00:30:57,700 --> 00:31:12,800
and traffic tax revenue accounts for about 25% while pollution tax and resource tax account for a relatively small proportion raging from 1% to 5% in total
交通税收入约占 25%,而污染税和资源税所占比例相对较小,合计从 1% 到 5% 不等
273
00:31:14,000 --> 00:31:14,666
00:31:14,000 --> 00:31:14,666
first
第一
274
00:31:14,666 --> 00:31:17,266
00:31:14,666 --> 00:31:17,266
let's look at pollution taxes
让我们看看污染税
275
00:31:19,500 --> 00:31:26,166
00:31:19,500 --> 00:31:26,166
OECD members generally levy taxes on the emissions of air pollutants
经合组织成员国通常对空气污染物的排放征税
276
00:31:26,166 --> 00:31:33,266
00:31:26,166 --> 00:31:33,266
water pollutants and solid wastes while few countries levy taxes on noise
水污染物和固体废物,而很少有国家对噪音征税
277
00:31:34,333 --> 00:31:35,900
00:31:34,333 --> 00:31:35,900
in most countries
在大多数国家
278
00:31:35,933 --> 00:31:46,333
00:31:35,933 --> 00:31:46,333
specific pollutants such as air pollutants, water pollutants, solid waste and so on are taxed separately
空气污染物、水污染物、固体废物等特定污染物单独征税
279
00:31:47,600 --> 00:31:49,700
00:31:47,600 --> 00:31:49,700
since 1990s
自 1990 年代以来
280
00:31:49,766 --> 00:31:57,200
00:31:49,766 --> 00:31:57,200
some countries have begun to levy combined taxes on two or more types of pollutants
一些国家已经开始对两种或两种以上的污染物征收联合税
281
00:31:58,200 --> 00:32:02,600
00:31:58,200 --> 00:32:02,600
for example, in 1998
例如,在 1998 年
282
00:32:02,733 --> 00:32:09,300
00:32:02,733 --> 00:32:09,300
the comprehensive tax on pollution behaviors was introduced in France
法国引入了对污染行为的全面征税
283
00:32:10,700 --> 00:32:21,466
00:32:10,700 --> 00:32:21,466
the objects of taxation included air pollution, aircraft noise, special industrial waste and other pollutants
征税对象包括空气污染、飞机噪音、特殊工业废物和其他污染物
284
00:32:22,666 --> 00:32:24,300
00:32:22,666 --> 00:32:24,300
China, for example
例如中国
285
00:32:24,533 --> 00:32:29,166
00:32:24,533 --> 00:32:29,166
also introduce a comprehensive environmental protection tax
同时引入全面的环保税
286
00:32:29,866 --> 00:32:35,766
00:32:29,866 --> 00:32:35,766
which is a combined tax on four types of pollutants
这是对四种污染物征收的综合税
287
00:32:35,766 --> 00:32:45,633
00:32:35,766 --> 00:32:45,633
The Law of Environmental Protection Tax was officially implemented on January 1st,2018
《环境保护税法》于 2018 年 1 月 1 日正式实施
288
00:32:45,800 --> 00:32:51,733
00:32:45,800 --> 00:32:51,733
it is levied on taxable pollutants which are divided into four types
它是对应税污染物征收的,应税污染物分为四种类型
289
00:32:52,033 --> 00:32:55,500
00:32:52,033 --> 00:32:55,500
air pollutants, water pollutants
空气污染物、水污染物
290
00:32:55,500 --> 00:32:59,133
00:32:55,500 --> 00:32:59,133
solid wastes and industrial noise
固体废物和工业噪音
291
00:33:00,700 --> 00:33:06,733
00:33:00,700 --> 00:33:06,733
taxable air pollutants include 44 major air pollutants
应税空气污染物包括 44 种主要空气污染物
292
00:33:06,733 --> 00:33:11,200
00:33:06,733 --> 00:33:11,200
such as sulfur dioxide and nitrogen dioxide
如二氧化硫和二氧化氮
293
00:33:12,266 --> 00:33:19,233
00:33:12,266 --> 00:33:19,233
taxable water pollutants include 65 major water pollutants
应税水污染物包括 65 种主要水污染物
294
00:33:19,233 --> 00:33:24,800
00:33:19,233 --> 00:33:24,800
such as chemical oxygen demand and ammonia nitrogen
如化学需氧量和氨氮
295
00:33:25,833 --> 00:33:40,400
00:33:25,833 --> 00:33:40,400
taxable solid wastes include coal gangue, tailings, hazardous wastes, smelting slack, fly ash, burned slack and others
应税固体废物包括煤矸石、尾矿、危险废物、冶炼松弛、粉煤灰、燃烧松弛等
296
00:33:41,366 --> 00:33:53,033
00:33:41,366 --> 00:33:53,033
the specific scope for other solid wastes should be determined by the governments of provinces,autonomous regions and municipalities
其他固体废物的具体范围由省 、 自治区、直辖市政府确定
297
00:33:54,766 --> 00:33:59,100
00:33:54,766 --> 00:33:59,100
taxable noise only refers to industrial noise
应税噪声仅指工业噪声
298
00:33:59,366 --> 00:34:10,566
00:33:59,366 --> 00:34:10,566
it is the sound generated by the use of fixed equipment in industrial production which exceeds the official noise emission standard
它是在工业生产中使用固定设备产生的声音,超过官方噪声排放标准
299
00:34:10,800 --> 00:34:13,566
00:34:10,800 --> 00:34:13,566
excluding other forms of noise
排除其他形式的噪声
300
00:34:13,566 --> 00:34:15,966
00:34:13,566 --> 00:34:15,966
such as construction noise
如施工噪音
301
00:34:17,433 --> 00:34:18,366
00:34:17,433 --> 00:34:18,366
next
下一个
302
00:34:18,400 --> 00:34:25,500
00:34:18,400 --> 00:34:25,500
I will introduce the pollution taxes of various countries based on different types
我将根据不同的类型介绍各个国家的污染税
303
00:34:27,666 --> 00:34:28,266
00:34:27,666 --> 00:34:28,266
first
第一
304
00:34:28,266 --> 00:34:31,066
00:34:28,266 --> 00:34:31,066
let's look at the water pollutant tax
让我们看看水污染物税
305
00:34:32,133 --> 00:34:39,533
00:34:32,133 --> 00:34:39,533
the water pollution tax levied on waste water is mainly divided into three categories
对废水征收的水污染税主要分为三类
306
00:34:40,466 --> 00:34:44,733
00:34:40,466 --> 00:34:44,733
one is to tax on the amount of sewage discharge
一是对排污量征税
307
00:34:44,866 --> 00:34:50,700
00:34:44,866 --> 00:34:50,700
the tax rate is determined according to the amount of sewage
税率根据污水量确定
308
00:34:50,700 --> 00:34:58,233
00:34:50,700 --> 00:34:58,233
the scope of collection can be divided into household and industrial sewage discharge
收集范围可分为生活污水和工业污水排放
309
00:34:58,900 --> 00:34:59,933
00:34:58,900 --> 00:34:59,933
generally
一般
310
00:34:59,933 --> 00:35:08,766
00:34:59,933 --> 00:35:08,766
the tax rate of industrial sewage discharge is higher than that of domestic sewage discharge
工业污水排放税率高于生活污水排放税率
311
00:35:08,766 --> 00:35:13,166
00:35:08,766 --> 00:35:13,166
such as in Australia, Spain and so on
如在澳大利亚、西班牙等
312
00:35:14,333 --> 00:35:21,200
00:35:14,333 --> 00:35:21,200
and the second type is to levy taxes on the pollutant content in the sewage
第二种是对污水中的污染物含量征税
313
00:35:21,200 --> 00:35:26,100
00:35:21,200 --> 00:35:26,100
the tax rate is based on the pollutant content in sewage
税率以污水中的污染物含量为基准
314
00:35:26,100 --> 00:35:31,466
00:35:26,100 --> 00:35:31,466
such as in Australia,Canada, Denmark and so on
如在澳大利亚 、 加拿大、丹麦等
315
00:35:31,666 --> 00:35:41,100
00:35:31,666 --> 00:35:41,100
the third category is based on the amount and pollution equivalents converted from the pollutant emissions
第三类是基于污染物排放量和污染当量
316
00:35:41,333 --> 00:35:46,200
00:35:41,333 --> 00:35:46,200
such as in Belgium,Finland and other countries
如比利时 、 芬兰等国家
317
00:35:47,200 --> 00:35:51,166
00:35:47,200 --> 00:35:51,166
the next is the air pollutant tax
接下来是空气污染物税
318
00:35:52,166 --> 00:35:57,633
00:35:52,166 --> 00:35:57,633
most OECD members levy taxes on major air pollutants
大多数经合组织成员国对主要空气污染物征税
319
00:35:57,766 --> 00:36:04,733
00:35:57,766 --> 00:36:04,733
and very few countries levy comprehensive taxes on various air pollutants
极少数国家对各种空气污染物征收综合税
320
00:36:05,900 --> 00:36:13,366
00:36:05,900 --> 00:36:13,366
these taxes mainly include sulfur dioxide tax,nitrogen oxide tax
这些税种主要包括二氧化硫税 、 氮氧化物税
321
00:36:13,366 --> 00:36:15,100
00:36:13,366 --> 00:36:15,100
nitrogen oxide tax
氮氧化物税
322
00:36:15,166 --> 00:36:16,433
00:36:15,166 --> 00:36:16,433
at present
现在
323
00:36:16,433 --> 00:36:21,633
00:36:16,433 --> 00:36:21,633
many countries levy taxes on sulfur dioxide emissions
许多国家对二氧化硫排放征税
324
00:36:21,700 --> 00:36:27,633
00:36:21,700 --> 00:36:27,633
such as France, South Korea,Italy, Spain and Germany
如法国、韩国 、 意大利、西班牙和德国
325
00:36:27,900 --> 00:36:32,100
00:36:27,900 --> 00:36:32,100
there are two ways to levy sulfur dioxide tax
征收二氧化硫税有两种方法
326
00:36:32,666 --> 00:36:38,100
00:36:32,666 --> 00:36:38,100
one is to directly levy sulfur dioxide emissions in tons
一是直接征收以吨为单位的二氧化硫排放
327
00:36:38,966 --> 00:36:42,400
00:36:38,966 --> 00:36:42,400
such as in Poland and Italy
例如在波兰和意大利
328
00:36:42,400 --> 00:36:44,633
00:36:42,400 --> 00:36:44,633
the other is like Denmark
另一个像丹麦
329
00:36:44,966 --> 00:36:56,866
00:36:44,966 --> 00:36:56,866
which takes enterprises using coal, refined oil, natural gas, wood and straw as taxpayers and levies sulfur dioxide tax
以煤炭、成品油、天然气、木材和秸秆的企业为纳税人,征收二氧化硫税
330
00:36:57,033 --> 00:37:01,933
00:36:57,033 --> 00:37:01,933
when the sulfur content of fuel exceeds the threshold
当燃料的硫含量超过阈值时
331
00:37:02,033 --> 00:37:12,133
00:37:02,033 --> 00:37:12,133
Sweden levies taxes on sulfur-containing energy products according to the different sulfur content of mineral energy
瑞典根据矿物能源含硫量的不同对含硫能源产品征税
332
00:37:12,133 --> 00:37:15,466
00:37:12,133 --> 00:37:15,466
and then the nitrogen oxide tax
然后是氮氧化物税
333
00:37:15,966 --> 00:37:17,233
00:37:15,966 --> 00:37:17,233
at present
现在
334
00:37:17,233 --> 00:37:22,266
00:37:17,233 --> 00:37:22,266
many countries levy taxes on nitrogen oxide emissions
许多国家对氮氧化物排放征税
335
00:37:22,433 --> 00:37:28,066
00:37:22,433 --> 00:37:28,066
such as Australia,Canada, Norway and Poland
如澳大利亚 、 加拿大、挪威和波兰
336
00:37:28,366 --> 00:37:38,600
00:37:28,366 --> 00:37:38,600
the above jurisdictions generally levy taxes according to the measured or estimated emissions of nitrogen oxide
上述司法管辖区通常根据氮氧化物的测量或估计排放量征税
337
00:37:40,033 --> 00:37:43,433
00:37:40,033 --> 00:37:43,433
and the third one is solid waste tax
第三个是固体废物税
338
00:37:43,433 --> 00:37:59,333
00:37:43,433 --> 00:37:59,333
among the countries that levy tax on solid waste, some of them levy waste treatment fees, such as Canada, Estonia, France, New Zealand and United States
在对固体废物征税的国家中,一些国家征收废物处理费,例如加拿大、爱沙尼亚、法国、新西兰和美国
339
00:38:00,800 --> 00:38:06,666
00:38:00,800 --> 00:38:06,666
and there are also some countries levy taxes on polluting products
还有一些国家对污染产品征税
340
00:38:06,666 --> 00:38:19,800
00:38:06,666 --> 00:38:19,800
polluting product tax is mainly levied on the packaging, batteries, pesticides, fertilizers, lubricants and household appliances
污染产品税主要针对包装、电池、农药、肥料、润滑油和家用电器征收
341
00:38:21,533 --> 00:38:25,400
00:38:21,533 --> 00:38:25,400
it is generally levied in the consumption phase
一般在消费阶段征收
342
00:38:26,566 --> 00:38:34,933
00:38:26,566 --> 00:38:34,933
polluted product tax directly presents the negative external cost of the environment to consumers
污染产品税直接向消费者展示了环境的负面外部成本
343
00:38:36,900 --> 00:38:44,433
00:38:36,900 --> 00:38:44,433
forced by consumers'rejection of polluting products and production enterprises
被消费者排斥污染产品和生产企业所逼
344
00:38:44,800 --> 00:38:51,400
00:38:44,800 --> 00:38:51,400
enterprises pay more attention to polluting control or upgrading products
企业更加注重污染治理或产品升级
345
00:38:53,466 --> 00:38:54,466
00:38:53,466 --> 00:38:54,466
for example
例如
346
00:38:54,866 --> 00:39:08,266
00:38:54,866 --> 00:39:08,266
the UK Customs and the Revenue Authority introduced a new plastic packaging tax starting from April 1st,2022
英国海关和税务局自 2022 年 4 月 1 日起推出新的塑料包装税
347
00:39:08,600 --> 00:39:20,533
00:39:08,600 --> 00:39:20,533
manufacturers or importers of plastic packaging weighing 10 tons or more are required to register and pay taxes
重量在 10 吨或以上的塑料包装的制造商或进口商需要注册并缴纳税款
348
00:39:20,533 --> 00:39:27,100
00:39:20,533 --> 00:39:27,100
if the proportion of recycled plastic usage is less than 30%,
如果再生塑料使用比例低于 30%,
349
00:39:27,100 --> 00:39:34,333
00:39:27,100 --> 00:39:34,333
a plastic packaging tax will be levied at a rate of £200 per tonne
塑料包装税将按每吨 200 英镑的税率征收
350
00:39:34,666 --> 00:39:38,033
00:39:34,666 --> 00:39:38,033
and then let's look at noise pollution tax
然后让我们看看噪音污染税
351
00:39:39,033 --> 00:39:46,500
00:39:39,033 --> 00:39:46,500
noise pollution tax refers to the tax levied on noise exceeding a certain decibel
噪音污染税是指对超过一定分贝的噪音征收的税款
352
00:39:47,566 --> 00:39:51,533
00:39:47,566 --> 00:39:51,533
which is generally levied based on noise emissions
一般根据噪音排放征税
353
00:39:52,933 --> 00:39:59,133
00:39:52,933 --> 00:39:59,133
the collection scope of the noise tax is limited to certain regions
噪音税的征收范围仅限于部分地区
354
00:39:59,400 --> 00:40:07,966
00:39:59,400 --> 00:40:07,966
mainly the high noise areas near the airport and areas on both sides of the freeway
主要是机场附近的高噪音区域和高速公路两侧的区域
355
00:40:07,966 --> 00:40:19,033
00:40:07,966 --> 00:40:19,033
currently Australia, Finland, France, Germany and some other countries have imposed taxes on airport noise
目前澳大利亚、芬兰、法国、德国和其他一些国家已经对机场噪音征税
356
00:40:19,033 --> 00:40:22,600
00:40:19,033 --> 00:40:22,600
now let's move on to resource tax
现在让我们继续讨论资源税
357
00:40:23,700 --> 00:40:29,933
00:40:23,700 --> 00:40:29,933
natural resources are an important precondition for human life
自然资源是人类生存的重要前提
358
00:40:30,800 --> 00:40:40,166
00:40:30,800 --> 00:40:40,166
the resource tax which originates from the relationship between ownership and use rights is a tax system
源于所有权和使用权关系的资源税是一种税制
359
00:40:40,166 --> 00:40:47,766
00:40:40,166 --> 00:40:47,766
based on the scarcity of natural resources and state's ownership of natural resources
基于自然资源的稀缺性和国家对自然资源的所有权
360
00:40:49,600 --> 00:40:59,966
00:40:49,600 --> 00:40:59,966
its characteristics of efficiency and awareness help to promote sustainable economic and social development
其效率和意识的特点有助于促进经济和社会的可持续发展
361
00:41:01,233 --> 00:41:15,500
00:41:01,233 --> 00:41:15,500
a good resource tax system can strengthen the financial function of natural resources and create better incentives for resource and environmental protection
良好的资源税制度可以加强自然资源的金融功能,并为资源和环境保护创造更好的激励措施
362
00:41:15,500 --> 00:41:21,866
00:41:15,500 --> 00:41:21,866
the global distribution of natural resources is unbalanced
全球自然资源分布不平衡
363
00:41:23,066 --> 00:41:34,933
00:41:23,066 --> 00:41:34,933
each country has established a resource tax system suitable for its own national conditions according to its own resource situation
各国根据本国资源情况,建立了适合本国国情的资源税制
364
00:41:36,000 --> 00:41:49,533
00:41:36,000 --> 00:41:49,533
the following is a brief introduction to resource tax and fee system of China and other countries comparable to China in terms of land area and resource status
以下是中国和其他国家在土地面积和资源状况方面与中国相当的资源税费制度的简要介绍
365
00:41:49,933 --> 00:41:55,600
00:41:49,933 --> 00:41:55,600
since the introduction of resource tax in 1984
自 1984 年引入资源税以来
366
00:41:55,966 --> 00:42:01,966
00:41:55,966 --> 00:42:01,966
China's resource taxes have undergone many reforms and adjustments
中国的资源税经历了许多改革和调整
367
00:42:02,666 --> 00:42:06,566
00:42:02,666 --> 00:42:06,566
and the scope of taxation has been expanding
税收范围不断扩大
368
00:42:06,833 --> 00:42:21,566
00:42:06,833 --> 00:42:21,566
the taxation method has gradually transformed from the method of progressive rates of access rates on value to that of ad quantum and then to ad valorem
征税方法逐渐从按价值计算的累进税率转变为 ad Quantion 和 Ad Valorem 的方法
369
00:42:21,566 --> 00:42:26,566
00:42:21,566 --> 00:42:26,566
the tax system is constantly developing and maturing
税收制度不断发展和成熟
370
00:42:28,066 --> 00:42:31,600
00:42:28,066 --> 00:42:31,600
on September 1st, 2020
on 九月 1st, 2020
371
00:42:32,066 --> 00:42:38,600
00:42:32,066 --> 00:42:38,600
the Resource Tax Law of People's Republic of China was officially implemented
《中华人民共和国资源税法》正式实施
372
00:42:39,366 --> 00:42:51,800
00:42:39,366 --> 00:42:51,800
establishing a resource tax system that is standardized, fair, reasonably regulated and efficient in collection and management
建立规范、公平、合理规范、高效的资源税征管制度
373
00:42:54,333 --> 00:43:10,200
00:42:54,333 --> 00:43:10,200
resource tax is a type of tax levied on taxable natural resources to reflect the paid use of resource consumption and regulate the differential value of resources
资源税是对应税自然资源征收的一种税种,以反映资源消耗的有偿使用并调节资源的差异价值
374
00:43:12,366 --> 00:43:23,733
00:43:12,366 --> 00:43:23,733
the resource tax is levied only once on the entities and individuals who exploit taxable resources within the territory of China
资源税仅对在中国境内开采应税资源的单位和个人征收一次
375
00:43:25,266 --> 00:43:36,633
00:43:25,266 --> 00:43:36,633
the scope of taxation mainly includes mineral products, salt, water resources and other natural resources
征税范围主要包括矿产品、盐类、水资源和其他自然资源
376
00:43:36,633 --> 00:43:43,500
00:43:36,633 --> 00:43:43,500
and differentiated tax rates are implemented by item and region
并按项目和地区实施差异化税率
377
00:43:44,033 --> 00:43:49,866
00:43:44,033 --> 00:43:49,866
with reference to the classification made by competent industry departments
参照行业主管部门分类
378
00:43:50,000 --> 00:43:56,733
00:43:50,000 --> 00:43:56,733
the Resource Tax Law has refined and standardized the tax items
《资源税法》对税项进行了细化和规范
379
00:43:57,433 --> 00:44:13,500
00:43:57,433 --> 00:44:13,500
and lists 164 tax items in 5 categories of energy minerals, metal minerals, Non-metallic minerals, mineral water and gas and salt
并列出了能源矿产、金属矿产、非金属矿产、矿泉水和天然气、盐 5 大类 164 个税目
380
00:44:14,500 --> 00:44:24,233
00:44:14,500 --> 00:44:24,233
these 164 tax items cover all kinds of minerals that have been discovered in China so far
这 164 个税目涵盖了迄今为止在中国发现的各种矿产
381
00:44:26,233 --> 00:44:33,666
00:44:26,233 --> 00:44:33,666
the principle of resource tax collection is ‘Universal Collection and Differential Adjustment’,
资源税征收原则为“普遍征收和差额调整”,
382
00:44:34,366 --> 00:44:41,600
00:44:34,366 --> 00:44:41,600
which means resource tax should be levied on all taxable resources exploited
这意味着应对所有开采的应税资源征收资源税
383
00:44:41,766 --> 00:44:58,666
00:44:41,766 --> 00:44:58,666
the resource tax in China has effectively played a role of collecting revenue, regulating the economy, promoting the conservation and intensive utilization of resources
我国的资源税有效地起到了征税、调节经济、促进资源节约和集约利用的作用
384
00:44:58,666 --> 00:45:02,900
00:44:58,666 --> 00:45:02,900
and protecting the ecological environment
保护生态环境
385
00:45:03,633 --> 00:45:07,300
00:45:03,633 --> 00:45:07,300
now let's look at the United States
现在让我们看看美国
386
00:45:07,833 --> 00:45:15,433
00:45:07,833 --> 00:45:15,433
The United States is one of the countries with the richest resource reserves in the world
美国是世界上资源储量最丰富的国家之一
387
00:45:16,166 --> 00:45:21,933
00:45:16,166 --> 00:45:21,933
according to the statistical review of world energy from BP
根据 BP 对世界能源的统计审查
388
00:45:21,933 --> 00:45:24,300
00:45:21,933 --> 00:45:24,300
by the end of 2018
到 2018 年底
389
00:45:24,833 --> 00:45:31,500
00:45:24,833 --> 00:45:31,500
the proven oil reserves in the United States were 7.3 billion tons
美国已探明的石油储量为 73 亿吨
390
00:45:32,733 --> 00:45:53,600
00:45:32,733 --> 00:45:53,600
25 billion tons of coal and 419 trillion cubic feet of natural gas accounting for 3.5%, 23.7% and 6% of the world's proven resource reserves respectively
250 亿吨煤炭和 419 万亿立方英尺天然气分别占全球已探明资源储量的 3.5%、23.7% 和 6%
391
00:45:53,600 --> 00:46:08,900
00:45:53,600 --> 00:46:08,900
in addition,the output of iron, copper, lead and other metal minerals in the United States also ranks among the top in the world
此外,美国的铁、铜、铅等金属矿物产量也位居世界前列
392
00:46:09,066 --> 00:46:20,233
00:46:09,066 --> 00:46:20,233
the mining industry plays an important role in the national economy of United States and is one of the basic industries
采矿业在美国国民经济中起着重要作用,是基础产业之一
393
00:46:20,233 --> 00:46:29,200
00:46:20,233 --> 00:46:29,200
the United States is both a major resource producer and a major resource consumer
美国既是主要的资源生产国,也是主要的资源消费国
394
00:46:29,200 --> 00:46:37,966
00:46:29,200 --> 00:46:37,966
and its total consumption and per capital consumption of mineral resources are one of the largest in the world
其矿产资源的总消耗量和人均资本消耗量是世界上最大的之一
395
00:46:38,300 --> 00:46:41,333
00:46:38,300 --> 00:46:41,333
according to statistics
据统计
396
00:46:41,333 --> 00:46:53,666
00:46:41,333 --> 00:46:53,666
the total primary energy consumption of US accounted for 15.8% of the global total in 2020
2020 年美国一次能源消费总量占全球总消费量的 15.8%
397
00:46:53,666 --> 00:47:00,466
00:46:53,666 --> 00:47:00,466
the tax system of mineral resources in the United States is relatively complete
美国矿产资源的税收制度比较完备
398
00:47:01,033 --> 00:47:12,733
00:47:01,033 --> 00:47:12,733
its resource tax system is mainly composed of the option price, bonus, mining land rent and severance tax,
其资源税制度主要由期权价格、奖金、采矿地租和遣散税、
399
00:47:14,000 --> 00:47:17,533
00:47:14,000 --> 00:47:17,533
which takes option price as the core
以期权价格为核心
400
00:47:18,066 --> 00:47:20,633
00:47:18,066 --> 00:47:20,633
although there are many categories
虽然有很多类别
401
00:47:21,166 --> 00:47:23,866
00:47:21,166 --> 00:47:23,866
they play different regulatory roles
他们扮演着不同的监管角色
402
00:47:24,466 --> 00:47:30,833
00:47:24,466 --> 00:47:30,833
the option price is a fee paid by the operator to the owner
期权价格是运营商向所有者支付的费用
403
00:47:31,466 --> 00:47:34,100
00:47:31,466 --> 00:47:34,100
after starting producing
开始生产后
404
00:47:34,566 --> 00:47:41,266
00:47:34,566 --> 00:47:41,266
mineral operators generally pay a certain proportion of the sales volume
矿产经营者一般按销售额的一定比例支付
405
00:47:41,633 --> 00:47:47,833
00:47:41,633 --> 00:47:47,833
profits or sales revenue of mineral products to the owner
矿产品向所有者提供的利润或销售收入
406
00:47:48,733 --> 00:47:50,966
00:47:48,733 --> 00:47:50,966
at the end of production
生产结束时
407
00:47:51,400 --> 00:47:57,733
00:47:51,400 --> 00:47:57,733
mineral resource operators pay option prices at corresponding rates
矿产资源经营者按相应的费率支付期权价格
408
00:47:58,033 --> 00:48:12,666
00:47:58,033 --> 00:48:12,666
among them, 12.5% for coal, oil and natural gas, 10% to 15% for geothermal and 5% for other minerals
其中,煤炭、石油和天然气为 12.5%,地热为 10% 至 15%,其他矿物为 5%
409
00:48:14,933 --> 00:48:18,200
00:48:14,933 --> 00:48:18,200
bonus, also known as dividend
Bonus,也称为股息
410
00:48:18,333 --> 00:48:23,966
00:48:18,333 --> 00:48:23,966
is a one time fee paid by mining investors to mineral owners
是矿业投资者向矿产所有者支付的一次性费用
411
00:48:24,800 --> 00:48:43,700
00:48:24,800 --> 00:48:43,700
the purpose is to obtain the mining rights of some mineral lands with good conditions and large expected profits and to reflect the differential income of mineral resources
目的是获得一些条件良好、预期利润较大的矿产地的采矿权,并反映矿产资源的差别收益
412
00:48:45,800 --> 00:48:56,700
00:48:45,800 --> 00:48:56,700
the specific amount of the fee depends on the expected profits of mineral resources and some related external facts
费用的具体金额取决于矿产资源的预期利润和一些相关的外部事实
413
00:48:56,700 --> 00:48:59,500
00:48:56,700 --> 00:48:59,500
such as the location of resources
例如资源的位置
414
00:48:59,866 --> 00:49:02,800
00:48:59,866 --> 00:49:02,800
the convenience of transportation
交通便利
415
00:49:03,466 --> 00:49:06,900
00:49:03,466 --> 00:49:06,900
the occurrence condition and so on
发生条件等
416
00:49:07,900 --> 00:49:25,666
00:49:07,900 --> 00:49:25,666
mineral land rent is the annual rent prepaid by the mineral company to the owner to maintain the validity to the contract for geological exploration, production and other activities
矿产地租金是矿产公司为维护地质勘探、生产和其他活动合同的有效性而向业主预付的年租金
417
00:49:26,233 --> 00:49:37,733
00:49:26,233 --> 00:49:37,733
mineral land rent is the deferred exploration and production lease expense paid to make the mineral resources contract continue to be effective
矿产地租金是为使矿产资源合同继续有效而支付的递延勘探和生产租赁费用
418
00:49:38,700 --> 00:49:42,333
00:49:38,700 --> 00:49:42,333
not the compensation for mineral production
而不是矿产生产的补偿
419
00:49:42,333 --> 00:49:58,366
00:49:42,333 --> 00:49:58,366
the main purpose of collecting mineral land rent is to reduce the behavior of enterprises that occupy more mining land but do not develop it
征收矿产地租的主要目的是减少企业占用较多采矿用地但不开发的行为
420
00:49:58,366 --> 00:50:02,400
00:49:58,366 --> 00:50:02,400
with the rent of mineral land increasing with years
随着矿产地的租金逐年增加
421
00:50:02,700 --> 00:50:03,933
00:50:02,700 --> 00:50:03,933
generally
一般
422
00:50:04,000 --> 00:50:10,633
00:50:04,000 --> 00:50:10,633
it is 2.5 dollars per acre in the 1st to 5th year of mining
采矿的第 1 年至第 5 年为每英亩 2.5 美元
423
00:50:10,866 --> 00:50:17,400
00:50:10,866 --> 00:50:17,400
and 5 dollars per acre in the 6th to the 25th year
第 6 年至第 25 年每英亩 5 美元
424
00:50:17,400 --> 00:50:21,600
00:50:17,400 --> 00:50:21,600
there is a slight difference between different minerals
不同矿物之间略有不同
425
00:50:22,800 --> 00:50:25,533
00:50:22,800 --> 00:50:25,533
and last, the severance tax
最后,遣散税
426
00:50:25,733 --> 00:50:28,033
00:50:25,733 --> 00:50:28,033
also known as mining tax
也称为采矿税
427
00:50:28,233 --> 00:50:43,000
00:50:28,233 --> 00:50:43,000
refers to a tax levied by the state government on the exploitation of oil, coal and other mineral resources, which is similar to the natural resource tax in China
指国家政府对石油、煤炭和其他矿产资源的开采征收的一种税种,类似于中国的自然资源税
428
00:50:44,233 --> 00:50:47,700
00:50:44,233 --> 00:50:47,700
now let's move on to Russia
现在让我们继续讨论俄罗斯
429
00:50:49,800 --> 00:50:55,333
00:50:49,800 --> 00:50:55,333
Russia ranks second in the world in terms of total mineral resources
俄罗斯的矿产资源总量位居世界第二
430
00:50:56,133 --> 00:51:02,666
00:50:56,133 --> 00:51:02,666
making it the largest producer of mineral and energy globally
使其成为全球最大的矿产和能源生产商
431
00:51:03,366 --> 00:51:16,033
00:51:03,366 --> 00:51:16,033
it holds the first position in total reserves of ore, natural gas and forests, while its oil reserve ranks second globally
它在矿石、天然气和森林的总储量中位居第一,而其石油储量在全球排名第二
432
00:51:16,800 --> 00:51:17,800
00:51:16,800 --> 00:51:17,800
besides
此外
433
00:51:17,800 --> 00:51:21,233
00:51:17,800 --> 00:51:21,233
other mineral resources are also abundant
其他矿产资源也很丰富
434
00:51:22,066 --> 00:51:30,433
00:51:22,066 --> 00:51:30,433
making it the only country currently capable of achieving self-sufficiency in natural resources
使其成为目前唯一能够实现自然资源自给自足的国家
435
00:51:32,333 --> 00:51:34,366
00:51:32,333 --> 00:51:34,366
in 2001
2001 年
436
00:51:34,700 --> 00:51:38,133
00:51:34,700 --> 00:51:38,133
Russia reformed the resource tax system
俄罗斯改革资源税制
437
00:51:39,100 --> 00:51:44,566
00:51:39,100 --> 00:51:44,566
the tax system related to natural resources was established
建立与自然资源相关的税收制度
438
00:51:44,633 --> 00:51:55,033
00:51:44,633 --> 00:51:55,033
and mineral resources mining tax, underground resources use tax, water resources tax and forestry tax
矿产资源采矿税、地下资源使用税、水资源税和林业税
439
00:51:55,200 --> 00:52:11,400
00:51:55,200 --> 00:52:11,400
were introduced to replace the original mineral resources exploitation fee, mineral raw material based reproduction commission, and oil and condensate gas consumption tax
被引入以取代原来的矿产资源开采费、矿物原料再生委托和石油凝析油气消费税
440
00:52:12,733 --> 00:52:21,066
00:52:12,733 --> 00:52:21,066
the mining tax on mineral resources has become the main type of resource tax in Russia currently
矿产资源采矿税已成为目前俄罗斯的主要资源税类型
441
00:52:21,233 --> 00:52:26,200
00:52:21,233 --> 00:52:26,200
accounting for 17% of the financial budget
占财务预算的 17%
442
00:52:26,300 --> 00:52:30,600
00:52:26,300 --> 00:52:30,600
ranking third in the total budget of the Russian Federation
在俄罗斯联邦总预算中排名第三
443
00:52:31,533 --> 00:52:35,800
00:52:31,533 --> 00:52:35,800
the Russian resource tax covers a wide range
俄罗斯资源税涵盖范围广泛
444
00:52:35,800 --> 00:52:38,900
00:52:35,800 --> 00:52:38,900
including not only mineral resources
不仅包括矿产资源
445
00:52:38,900 --> 00:52:41,100
00:52:38,900 --> 00:52:41,100
but also natural resources
还有自然资源
446
00:52:41,200 --> 00:52:48,233
00:52:41,200 --> 00:52:48,233
such as forests, Oceans, lands, grasslands and fresh water
如森林、海洋、土地、草原和淡水
447
00:52:49,933 --> 00:52:51,800
00:52:49,933 --> 00:52:51,800
for water resource tax,
水资源税,
448
00:52:52,000 --> 00:52:56,166
00:52:52,000 --> 00:52:56,166
although the revenue of the water resource tax is small
虽然水资源税的收入不多
449
00:52:56,700 --> 00:53:09,400
00:52:56,700 --> 00:53:09,400
it needs to be turned over to the federal treasury and used exclusively for the protection and development of domestic water resources
它需要上缴联邦财政部,专门用于保护和开发国内水资源
450
00:53:10,966 --> 00:53:22,166
00:53:10,966 --> 00:53:22,166
it is conductive to improving the efficiency of water resources utilization and reflects the government's regulatory intention
有利于提高水资源利用效率,体现了政府的监管意图
451
00:53:22,400 --> 00:53:26,833
00:53:22,400 --> 00:53:26,833
the tax includes four types of tax items:
该税项包括四种税项:
452
00:53:26,833 --> 00:53:29,600
00:53:26,833 --> 00:53:29,600
tax on the use of groundwater resources
地下水资源使用税
453
00:53:30,066 --> 00:53:38,266
00:53:30,066 --> 00:53:38,266
tax on the reproduction of mineral raw material basis for the exploiting groundwater
开采地下水的矿物原料再生产税
454
00:53:38,266 --> 00:53:45,800
00:53:38,266 --> 00:53:45,800
tax on industrial enterprises taking water from the water conservancy system
工业企业从水利系统取水的税收
455
00:53:46,433 --> 00:53:51,166
00:53:46,433 --> 00:53:51,166
and tax on discharging pollution to water resources
以及向水资源排放污染税
456
00:53:51,700 --> 00:53:55,800
00:53:51,700 --> 00:53:55,800
and next let's look at transportation tax
接下来,让我们看看运输税
457
00:53:57,300 --> 00:53:58,333
00:53:57,300 --> 00:53:58,333
generally
一般
458
00:53:58,633 --> 00:54:14,766
00:53:58,633 --> 00:54:14,766
transportation tax includes taxes related to motor vehicles, such as vehicle sales tax, registration tax, motor vehicle use tax and congestion tax
运输税包括与机动车辆相关的税费,例如车辆销售税、登记税、机动车使用税和拥堵税
459
00:54:16,333 --> 00:54:26,033
00:54:16,333 --> 00:54:26,033
in OECD countries, transportation tax accounts for about 25% of the environmental tax revenue
在经合组织国家,运输税约占环境税收入的 25%
460
00:54:26,966 --> 00:54:34,200
00:54:26,966 --> 00:54:34,200
in most countries, based on the existing tax system related to motor vehicles,
在大多数国家/地区,根据与机动车相关的现有税收制度,
461
00:54:34,200 --> 00:54:40,466
00:54:34,200 --> 00:54:40,466
the function of environmental protection is added through reasonable adjustments
通过合理调整增加环保功能
462
00:54:40,700 --> 00:54:45,766
00:54:40,700 --> 00:54:45,766
like lowering or raising certain tax rates
例如降低或提高某些税率
463
00:54:45,766 --> 00:54:52,933
00:54:45,766 --> 00:54:52,933
refining the imposition conditions of taxes and modifying tax categories
细化税收的征收条件并修改税种
464
00:54:54,366 --> 00:54:57,600
00:54:54,366 --> 00:54:57,600
now let's look at the United States
现在让我们看看美国
465
00:54:58,000 --> 00:55:07,200
00:54:58,000 --> 00:55:07,200
the United States levies a low proportion of tax on purchase and ownership of motor vehicles
美国对购买和拥有机动车辆征收的税率较低
466
00:55:08,133 --> 00:55:12,900
00:55:08,133 --> 00:55:12,900
while are relatively high proportion of tax on usage
而使用税的比例相对较高
467
00:55:12,900 --> 00:55:16,433
00:55:12,900 --> 00:55:16,433
in the usage phase
在使用阶段
468
00:55:16,533 --> 00:55:25,133
00:55:16,533 --> 00:55:25,133
congestion taxes are imposed for traffic congestion problems caused by the urbanization process
拥堵税是针对城市化进程造成的交通拥堵问题征收的
469
00:55:25,800 --> 00:55:32,233
00:55:25,800 --> 00:55:32,233
California was the first state to introduce congestion taxes
加利福尼亚州是第一个引入拥堵税的州
470
00:55:32,233 --> 00:55:44,000
00:55:32,233 --> 00:55:44,000
where toll roads account for about 33% of the total road capacity and carry more than 48% of the traffic volume
收费公路约占道路总容量的 33%,承载量超过 48%
471
00:55:44,500 --> 00:55:50,366
00:55:44,500 --> 00:55:50,366
this concept is gradually expanded to other states
这个概念逐渐扩展到其他州
472
00:55:51,000 --> 00:55:54,700
00:55:51,000 --> 00:55:54,700
with tax revenue remaining at the state level
税收仍由州一级负责
473
00:55:55,466 --> 00:56:00,700
00:55:55,466 --> 00:56:00,700
which alleviates the traffic congestion problem effectively
有效缓解交通拥堵问题
474
00:56:01,233 --> 00:56:05,200
00:56:01,233 --> 00:56:05,200
now let's move on to the UK
现在让我们继续讨论英国
475
00:56:05,200 --> 00:56:10,600
00:56:05,200 --> 00:56:10,600
the UK government doesn't levy taxes on the purchase phase of vehicles
英国政府不对车辆的购买阶段征税
476
00:56:11,566 --> 00:56:12,533
00:56:11,566 --> 00:56:12,533
instead
相反
477
00:56:12,800 --> 00:56:17,566
00:56:12,800 --> 00:56:17,566
taxes are imposed on the ownership of vehicles
对车辆的所有权征税
478
00:56:18,733 --> 00:56:28,033
00:56:18,733 --> 00:56:28,033
the UK has been leving an environmental tax on vehicles for a long time, called a motor vehicle tax
英国长期以来一直在对车辆征收环境税,称为机动车税
479
00:56:29,566 --> 00:56:34,400
00:56:29,566 --> 00:56:34,400
this tax in the UK was required to be paid annually
在英国,这项税需要每年缴纳一次
480
00:56:34,933 --> 00:56:48,733
00:56:34,933 --> 00:56:48,733
£100 per year for sedans and £100 to £3250 per year for multi purpose vehicles
轿车每年 100 英镑,多用途车每年 100 至 3250 英镑
481
00:56:48,733 --> 00:56:50,366
00:56:48,733 --> 00:56:50,366
later
后
482
00:56:50,366 --> 00:56:59,000
00:56:50,366 --> 00:56:59,000
the Vehicle Excise Duty was levied annually according to the carbon dioxide emissions of vehicles
车辆消费税每年根据车辆的二氧化碳排放量征收
483
00:56:59,733 --> 00:57:02,533
00:56:59,733 --> 00:57:02,533
according to the connotation of the tax
根据税收的内涵
484
00:57:02,966 --> 00:57:09,533
00:57:02,966 --> 00:57:09,533
it is a property tax with the function of energy saving and emission reduction
是一种具有节能减排功能的财产税
485
00:57:10,533 --> 00:57:16,633
00:57:10,533 --> 00:57:16,633
similar to the vehicle and vessel tax in China
类似于中国的车船税
486
00:57:16,633 --> 00:57:17,500
00:57:16,633 --> 00:57:17,500
in the UK
在英国
487
00:57:18,300 --> 00:57:24,300
00:57:18,300 --> 00:57:24,300
private passenger cars registered after March 2001
2001 年 3 月后登记的私家客车
488
00:57:24,333 --> 00:57:32,833
00:57:24,333 --> 00:57:32,833
are classified into 13 tax blankets according to the carbon dioxide emissions
根据二氧化碳排放量分为 13 个税毯
489
00:57:33,466 --> 00:57:38,333
00:57:33,466 --> 00:57:38,333
and are taxed once a year in the car ownership process
并在汽车拥有过程中每年征税一次
490
00:57:40,166 --> 00:57:42,066
00:57:40,166 --> 00:57:42,066
thanks to these measures
得益于这些措施
491
00:57:42,100 --> 00:57:47,266
00:57:42,100 --> 00:57:47,266
the UK has effectively curved exhaust emissions
英国有效地控制了废气排放
492
00:57:48,233 --> 00:57:56,966
00:57:48,233 --> 00:57:56,966
vehicle excise duty rates have increased in line with inflation since 2010
自 2010 年以来,车辆消费税税率随着通货膨胀而增加
493
00:57:57,066 --> 00:58:02,266
00:57:57,066 --> 00:58:02,266
from 1st April 2017
自 2017 年 4 月 1 日起
494
00:58:02,266 --> 00:58:14,066
00:58:02,266 --> 00:58:14,066
a new VED policy was introduced exempting zero emission vehicles from paying VED at first registration
出台了一项新的 VED 政策,免除零排放车辆在首次注册时支付 VED
495
00:58:14,566 --> 00:58:21,733
00:58:14,566 --> 00:58:21,733
while requiring models with the most emission to pay over £2000
同时要求排放量最大的型号支付超过 2000 英镑
496
00:58:22,300 --> 00:58:28,533
00:58:22,300 --> 00:58:28,533
the London area has also introduced a congestion tax
伦敦地区也引入了拥堵税
497
00:58:28,533 --> 00:58:33,000
00:58:28,533 --> 00:58:33,000
as one of the most heavily congested cities in the UK
作为英国最拥堵的城市之一
498
00:58:33,533 --> 00:58:38,033
00:58:33,533 --> 00:58:38,033
despite its comprehensive traffic network coverage
尽管其流量网络覆盖全面
499
00:58:38,700 --> 00:58:45,633
00:58:38,700 --> 00:58:45,633
London is still congested half the time during peak hours
伦敦在高峰时段仍然有一半的时间是拥堵的
500
00:58:45,633 --> 00:58:46,366
00:58:45,633 --> 00:58:46,366
Therefore
因此
501
00:58:46,366 --> 00:58:49,766
00:58:46,366 --> 00:58:49,766
except on weekends and legal holidays
周末和法定节假日除外
502
00:58:50,100 --> 00:59:08,600
00:58:50,100 --> 00:59:08,600
London levies a congestion tax of £8 per vehicle per day on motor vehicles entering specific areas from 7 am to 6 pm every day in a flexible and convenient way of payment
伦敦对每天上午 7 点至下午 6 点以灵活便捷的付款方式进入特定区域的机动车辆征收每辆车每天 8 英镑的拥堵税
503
00:59:09,800 --> 00:59:19,800
00:59:09,800 --> 00:59:19,800
the tax uses price mechanisms to adjust the distribution of motor vehicles in space and time
该税利用价格机制来调整机动车在空间和时间上的分布
504
00:59:20,666 --> 00:59:27,066
00:59:20,666 --> 00:59:27,066
thus realizing rational allocation of transportation resources
从而实现交通资源的合理配置
505
00:59:28,266 --> 00:59:30,400
00:59:28,266 --> 00:59:30,400
now let's look at Japan
现在让我们看看日本
506
00:59:31,000 --> 00:59:40,900
00:59:31,000 --> 00:59:40,900
as a resource constrained country covering extremely small land and abtaining a high rate of urbanization
作为一个资源受限的国家,占地面积极小,城市化率高
507
00:59:41,566 --> 00:59:48,200
00:59:41,566 --> 00:59:48,200
Japan has much for us to learn from its tax system related to motor vehicles
日本可以从其与机动车相关的税收制度中学到很多东西
508
00:59:50,566 --> 01:00:03,566
00:59:50,566 --> 01:00:03,566
Japan has set up corresponding taxes respectively on the purchase and use of motor vehicles to save energy and reduce emissions
日本对汽车的购买和使用分别设立了相应的税收,以节省能源和减少排放
509
01:00:04,066 --> 01:00:11,133
01:00:04,066 --> 01:00:11,133
Japan collects vehicle acquisition tax in the purchase process
日本在购车过程中征收车辆购置税
510
01:00:11,866 --> 01:00:20,600
01:00:11,866 --> 01:00:20,600
which can be exempted if one buys a mini car priced lower than 500000 Japanese yuan
如果购买价格低于 500000 日元的微型车,则可以豁免
511
01:00:22,566 --> 01:00:38,233
01:00:22,566 --> 01:00:38,233
the environment friendly vehicles that government encourages to purchase and use can enjoy a subsidy of 8% to 10% of the car purchase price
政府鼓励购买和使用的环境友好型车辆可享受汽车购买价格的 8% 至 10% 的补贴
512
01:00:40,866 --> 01:00:43,066
01:00:40,866 --> 01:00:43,066
for using motor vehicles
使用机动车辆
513
01:00:43,433 --> 01:00:50,266
01:00:43,433 --> 01:00:50,266
vehicle owners need to pay the vehicle weight fee according to the weight of the vehicle
车主需要根据车辆的重量支付车辆重量费
514
01:00:50,466 --> 01:00:56,833
01:00:50,466 --> 01:00:56,833
and pay the vehicle tax according to the amount of the exhaust volume
并按尾气量量缴纳车辆税
515
01:00:58,233 --> 01:01:04,400
01:00:58,233 --> 01:01:04,400
vehicles with a higher weight and a large exhaust volume will be taxed more
重量较高、排气量大的车辆将被征收更多税
516
01:01:06,333 --> 01:01:10,700
01:01:06,333 --> 01:01:10,700
according to Japanese Economic News
据日本经济新闻报道
517
01:01:10,700 --> 01:01:23,333
01:01:10,700 --> 01:01:23,333
the government of Japan is already discussing the possibility of implementing a tax based on mileage driven by vehicles
日本政府已经在讨论实施基于车辆行驶里程的税的可能性
518
01:01:25,500 --> 01:01:41,233
01:01:25,500 --> 01:01:41,233
the report says the government tax commission has decided to start adjusting the car taxation system since the growing popularity of electric vehicles
报告称,自电动汽车日益普及以来,政府税务委员会已决定开始调整汽车税收制度
519
01:01:41,233 --> 01:01:45,566
01:01:41,233 --> 01:01:45,566
due to the increase in fuel efficiency
由于燃油效率的提高
520
01:01:45,800 --> 01:01:50,866
01:01:45,800 --> 01:01:50,866
Japan's fuel tax revenue has continued to decrease
日本的燃油税收入持续下降
521
01:01:52,600 --> 01:01:59,733
01:01:52,600 --> 01:01:59,733
in order to ensure the source of revenue for road maintenance costs
为了保证道路养护费用的收入来源
522
01:02:00,200 --> 01:02:05,066
01:02:00,200 --> 01:02:05,066
Japan is considering a mileage based taxation system
日本正在考虑基于里程的税收制度
523
01:02:05,566 --> 01:02:21,666
01:02:05,566 --> 01:02:21,666
the 2023 fiscal year tax reform outline of Japan emphasized that rationalizing the burden in line with the use situation in vehicle related tax policies
日本 2023 财年税制改革大纲强调,在车辆相关税收政策中,根据使用情况合理化负担
524
01:02:21,666 --> 01:02:40,133
01:02:21,666 --> 01:02:40,133
maybe the discussion on a specific framework will be promoted before the expiration of tax reduction measures for environmentally friendly vehicles at the end of April 2026
或许会在 2026 年 4 月底环保汽车减税措施到期前推动具体框架的讨论
525
01:02:40,133 --> 01:02:40,933
01:02:40,133 --> 01:02:40,933
and last
和最后
526
01:02:41,066 --> 01:02:44,400
01:02:41,066 --> 01:02:44,400
let's look at energy tax and carbon tax
让我们看看能源税和碳税
527
01:02:44,400 --> 01:02:51,466
01:02:44,400 --> 01:02:51,466
which account for a large propotion of environmental tax revenue in OECD countries
在经合组织国家的环境税收入中占很大比重
528
01:02:51,966 --> 01:02:57,033
01:02:51,966 --> 01:02:57,033
generally between 65% to 70%
通常在 65% 到 70% 之间
529
01:02:57,600 --> 01:03:01,133
01:02:57,600 --> 01:03:01,133
energy tax appeared a long time ago
能源税出现于很久以前
530
01:03:02,100 --> 01:03:09,033
01:03:02,100 --> 01:03:09,033
European countries introduced energy taxes mainly in the 1980s
欧洲国家主要在 1980 年代引入能源税
531
01:03:10,333 --> 01:03:17,866
01:03:10,333 --> 01:03:17,866
the primary purpose was to reduce direct taxes and strengthen indirect taxes
主要目的是减少直接税和加强间接税
532
01:03:19,633 --> 01:03:26,933
01:03:19,633 --> 01:03:26,933
energy taxes are levied on energy consumers in relation to the use of energy
能源税是针对能源使用向能源消费者征收的
533
01:03:27,333 --> 01:03:32,166
01:03:27,333 --> 01:03:32,166
the energy types recommended by the World Energy Council
世界能源理事会推荐的能源类型
534
01:03:32,166 --> 01:03:51,333
01:03:32,166 --> 01:03:51,333
are divided into solid fuel, liquid fuel, gas fuel, hydro energy, electric energy, solar energy, biomass energy, wind energy, nuclear energy and so on
分为固体燃料、液体燃料、气体燃料、水能、电能、太阳能、生物质能、风能、核能等
535
01:03:51,333 --> 01:04:00,000
01:03:51,333 --> 01:04:00,000
the first three types are collectively referred to as fossil fuels or fossil energy
前三种类型统称为化石燃料或化石能源
536
01:04:00,000 --> 01:04:03,433
01:04:00,000 --> 01:04:03,433
energy tax and carbon tax
能源税和碳税
537
01:04:03,433 --> 01:04:14,500
01:04:03,433 --> 01:04:14,500
a carbon tax is generally interpreted as the tax levied on carbon content or carbon dioxide emissions of fossil fuels
碳税通常被解释为对化石燃料的碳含量或二氧化碳排放征收的税
538
01:04:15,333 --> 01:04:18,666
01:04:15,333 --> 01:04:18,666
there are usually two ways of taxation
通常有两种征税方式
539
01:04:19,200 --> 01:04:22,800
01:04:19,200 --> 01:04:22,800
one is based on fuel consumption
一种是基于油耗
540
01:04:22,800 --> 01:04:29,166
01:04:22,800 --> 01:04:29,166
fuel combustion is the main form of carbon dioxide emissions
燃料燃烧是二氧化碳排放的主要形式
541
01:04:29,166 --> 01:04:40,833
01:04:29,166 --> 01:04:40,833
so a tax on carbon dioxide emissions can be indirectly converted to a tax on the carbon content of fossil fuels
因此,对二氧化碳排放征税可以间接转换为对化石燃料碳含量征税
542
01:04:41,800 --> 01:04:47,666
01:04:41,800 --> 01:04:47,666
the consumption of fossil fuels is taken as the tax basis
以化石燃料的消耗量为税基
543
01:04:48,400 --> 01:04:59,633
01:04:48,400 --> 01:04:59,633
which is usually per metric tone of coal, per cubic meter of natural gas, per liter of gasoline and so on
这通常是每公吨煤、每立方米天然气、每升汽油等
544
01:05:01,400 --> 01:05:04,366
01:05:01,400 --> 01:05:04,366
the other one is based on emissions
另一个是基于排放的
545
01:05:05,200 --> 01:05:13,533
01:05:05,200 --> 01:05:13,533
which means carbon dioxide emissions are directly used as tax basis
这意味着二氧化碳排放直接用作税收基础
546
01:05:13,566 --> 01:05:22,266
01:05:13,566 --> 01:05:22,266
such as per tone of carbon dioxide or carbon dioxide equivalent
例如每吨二氧化碳或二氧化碳当量
547
01:05:22,300 --> 01:05:35,333
01:05:22,300 --> 01:05:35,333
carbon taxes have emerged since the 1990s and have developed rapidly with the deepening of international climate negotiations
碳税自 1990 年代以来出现,并随着国际气候谈判的深入而迅速发展
548
01:05:35,866 --> 01:05:47,100
01:05:35,866 --> 01:05:47,100
according to the State and Trends of Carbon Pricing 2022 released by the World Bank by April 2022
根据世界银行截至 2022 年 4 月发布的《2022 年碳定价现状和趋势》
549
01:05:47,466 --> 01:05:53,833
01:05:47,466 --> 01:05:53,833
68 carbon pricing policies have been implemented globally
全球已实施 68 项碳定价政策
550
01:05:54,066 --> 01:06:00,666
01:05:54,066 --> 01:06:00,666
of which 37 countries and regions have introduced carbon taxes
其中 37 个国家和地区已引入碳税
551
01:06:00,900 --> 01:06:06,633
01:06:00,900 --> 01:06:06,633
carbon taxes and energy taxes are closely related
碳税和能源税密切相关
552
01:06:06,633 --> 01:06:08,933
01:06:06,633 --> 01:06:08,933
in the scope of taxation
在征税范围内
553
01:06:09,200 --> 01:06:15,066
01:06:09,200 --> 01:06:15,066
there is a certain overlap between carbon taxes and energy taxes
碳税和能源税之间存在一定的重叠
554
01:06:16,100 --> 01:06:20,233
01:06:16,100 --> 01:06:20,233
both of them leving taxes on fossil fuels
这两个国家都对化石燃料征税
555
01:06:21,933 --> 01:06:24,000
01:06:21,933 --> 01:06:24,000
in effect of collection
收集的效果
556
01:06:24,266 --> 01:06:33,100
01:06:24,266 --> 01:06:33,100
both carbon taxes and energy taxes can reduce fossil fuel consumption and greenhouse gas emissions
碳税和能源税都可以减少化石燃料的消耗和温室气体排放
557
01:06:33,100 --> 01:06:37,633
01:06:33,100 --> 01:06:37,633
in the evolution of tax types
税种的演变
558
01:06:37,733 --> 01:06:43,066
01:06:37,733 --> 01:06:43,066
carbon taxes in some countries are transformed from energy taxes
一些国家的碳税是由能源税转换而来的
559
01:06:45,100 --> 01:06:50,766
01:06:45,100 --> 01:06:50,766
but there are also obvious differences between the two taxes
但这两种税种之间也存在明显的差异
560
01:06:51,766 --> 01:06:52,733
01:06:51,766 --> 01:06:52,733
firstly
首先
561
01:06:52,900 --> 01:06:55,366
01:06:52,900 --> 01:06:55,366
the tax basis are different
税基不同
562
01:06:56,766 --> 01:07:07,266
01:06:56,766 --> 01:07:07,266
as energy taxes are aimed at the energy or heat content while carbon taxes are aimed at carbon content
因为能源税针对的是能源或热量含量,而碳税是针对碳含量的
563
01:07:08,566 --> 01:07:09,766
01:07:08,566 --> 01:07:09,766
secondly
其次
564
01:07:10,000 --> 01:07:13,400
01:07:10,000 --> 01:07:13,400
the purpose of the two are different
两者的目的不同
565
01:07:14,933 --> 01:07:28,200
01:07:14,933 --> 01:07:28,200
as the energy taxes whose initial purpose is to save energy and which is directly caused by the oil crisis appeared earlier than the carbon taxes
因为能源税的最初目的是节约能源,而且是由石油危机直接引起的,比碳税出现得更早
566
01:07:28,200 --> 01:07:40,466
01:07:28,200 --> 01:07:40,466
while the purpose of carbon taxes is to reduce emissions which emerged based on the deepening of human understanding of climate issues
而碳税的目的是减少排放,这是基于人类对气候问题理解的加深而出现的
567
01:07:40,666 --> 01:07:44,000
01:07:40,666 --> 01:07:44,000
especially the greenhouse effect
尤其是温室效应
568
01:07:44,000 --> 01:07:47,100
01:07:44,000 --> 01:07:47,100
thirdly, the scopes are different
第三,范围不同
569
01:07:47,633 --> 01:07:53,800
01:07:47,633 --> 01:07:53,800
the scope of carbon taxes is narrower than that of energy taxes
碳税的范围比能源税的范围窄
570
01:07:54,266 --> 01:08:05,466
01:07:54,266 --> 01:08:05,466
which has a relatively singular focus and targets fossil fuels while the scope of energy taxes is very broad
该法案的重点相对单一,针对化石燃料,而能源税的范围非常广泛
571
01:08:05,900 --> 01:08:12,233
01:08:05,900 --> 01:08:12,233
raging from fossil energy to electricity and renewable energy
从化石能源到电力和可再生能源的肆虐
572
01:08:13,700 --> 01:08:17,766
01:08:13,700 --> 01:08:17,766
carbon taxes and energy taxes are related
碳税和能源税是相关的
573
01:08:18,200 --> 01:08:22,866
01:08:18,200 --> 01:08:22,866
but actually not identical tax types
但实际上并不相同
574
01:08:23,400 --> 01:08:31,133
01:08:23,400 --> 01:08:31,133
so some countries in the world have energy taxes and carbon taxes at the same time
因此,世界上一些国家同时征收能源税和碳税
575
01:08:32,766 --> 01:08:34,000
01:08:32,766 --> 01:08:34,000
in Europe
在欧洲
576
01:08:34,300 --> 01:08:44,200
01:08:34,300 --> 01:08:44,200
the EU has implemented unified energy tax policy that all member countries should levy energy taxes
欧盟实施了统一的能源税政策,所有成员国都应征收能源税
577
01:08:45,666 --> 01:08:46,633
01:08:45,666 --> 01:08:46,633
meanwhile
同时
578
01:08:46,866 --> 01:08:55,866
01:08:46,866 --> 01:08:55,866
19 countries have also imposed carbon taxes according to their own needs for carbon emission reduction
19 个国家也根据本国的碳减排需求征收碳税
579
01:08:56,700 --> 01:09:16,333
01:08:56,700 --> 01:09:16,333
the carbon tax rates of the above countries rage widely from less than €1 per metric ton of carbon emissions in Poland and Ukraine to more than €100 in Sweden and Switzerland
上述国家的碳税率范围广泛,从波兰和乌克兰的每公吨碳排放不到 1 欧元到瑞典和瑞士的每 公吨 100 欧元以上
580
01:09:17,200 --> 01:09:20,000
01:09:17,200 --> 01:09:20,000
now let's look at the last part
现在让我们看看最后一部分
581
01:09:20,366 --> 01:09:26,733
01:09:20,366 --> 01:09:26,733
let's talk about development trends in resource and environmental tax
我们来谈谈资源环境税的发展趋势
582
01:09:28,066 --> 01:09:30,333
01:09:28,066 --> 01:09:30,333
after the epidemic
疫情后
583
01:09:30,666 --> 01:09:39,666
01:09:30,666 --> 01:09:39,666
people reflect on and emphasize the harmonious coexistence between human beings and nature
人们反思并强调人与自然的和谐共存
584
01:09:40,333 --> 01:09:47,633
01:09:40,333 --> 01:09:47,633
and actively promote the green recovery of the economy and low carbon development
积极推动经济绿色复苏和低碳发展
585
01:09:49,033 --> 01:09:54,233
01:09:49,033 --> 01:09:54,233
more countries and regions have introduced environmental taxes
更多国家和地区已推出环境税
586
01:09:54,500 --> 01:09:58,533
01:09:54,500 --> 01:09:58,533
such as carbon tax and plastic tax
如碳税和塑料税
587
01:09:59,133 --> 01:10:00,200
01:09:59,133 --> 01:10:00,200
in the long run
从长远来看
588
01:10:00,200 --> 01:10:03,166
01:10:00,200 --> 01:10:03,166
the following trends can be observed
可以观察到以下趋势
589
01:10:03,266 --> 01:10:08,966
01:10:03,266 --> 01:10:08,966
the first one is continuing the trend of systematic development
一是延续系统化发展的趋势
590
01:10:10,233 --> 01:10:15,966
01:10:10,233 --> 01:10:15,966
with the increased awareness of climate and environmental change globally
随着全球对气候和环境变化的认识不断提高
591
01:10:16,566 --> 01:10:27,600
01:10:16,566 --> 01:10:27,600
more countries and regions are beginning to systematically and comprehensively implement resource and environmental taxes
越来越多的国家和地区开始系统、全面地实施资源和环境税
592
01:10:29,533 --> 01:10:37,633
01:10:29,533 --> 01:10:37,633
resource and environmental taxes have been included in the agendas of many developing countries
资源和环境税已被纳入许多发展中国家的议程
593
01:10:38,866 --> 01:10:46,666
01:10:38,866 --> 01:10:46,666
not only are an increasing number of countries imposing related resource and environmental taxes
不仅越来越多的国家征收相关的资源和环境税
594
01:10:47,366 --> 01:10:50,300
01:10:47,366 --> 01:10:50,300
but within individual countries
但在个别国家/地区
595
01:10:50,533 --> 01:10:58,800
01:10:50,533 --> 01:10:58,800
resource and environmental taxes also continue to follow a trend of systematical development
资源和环境税也继续遵循系统化发展的趋势
596
01:10:59,266 --> 01:11:06,900
01:10:59,266 --> 01:11:06,900
the scope of resource taxes in various countries is getting wider and wider
各国的资源税范围越来越广
597
01:11:07,033 --> 01:11:11,500
01:11:07,033 --> 01:11:11,500
and gradually covers a variety of natural resources
并逐渐覆盖各种自然资源
598
01:11:12,066 --> 01:11:20,800
01:11:12,066 --> 01:11:20,800
such as mineral resources, biological resources, water resources and so on
如矿产资源、生物资源、水资源等
599
01:11:21,200 --> 01:11:32,500
01:11:21,200 --> 01:11:32,500
more and more polluting behaviors including air pollution, solid waste pollution, water pollution and noise pollution emissions
越来越多的污染行为,包括空气污染、固体废物污染、水污染和噪声污染排放
600
01:11:32,566 --> 01:11:37,466
01:11:32,566 --> 01:11:37,466
begin to be included in the scope of environmental tax
开始纳入环境税范围
601
01:11:38,133 --> 01:11:47,733
01:11:38,133 --> 01:11:47,733
more and more environmentally harmful products including polluting products and resource consuming products
越来越多的环境有害产品,包括污染产品和资源消耗产品
602
01:11:47,733 --> 01:12:02,066
01:11:47,733 --> 01:12:02,066
such as pesticides, fertilizers, packaging, tires, batteries, various electronic products and one time consumption tax
如农药、化肥、包装、轮胎、电池、各种电子产品及一次性消费税
603
01:12:02,066 --> 01:12:07,000
01:12:02,066 --> 01:12:07,000
have also been included in the scope of environmental taxes
也被纳入环境税范围
604
01:12:08,833 --> 01:12:19,266
01:12:08,833 --> 01:12:19,266
resource and environmental taxes have basically covered resource extraction, product consumption and sewage disposal
资源环境税基本涵盖了资源开采、产品消费和污水处理
605
01:12:19,533 --> 01:12:27,100
01:12:19,533 --> 01:12:27,100
and the other trend is that the greening trend of traditional tax systems is evident
另一个趋势是传统税收制度的绿色化趋势很明显
606
01:12:27,400 --> 01:12:34,900
01:12:27,400 --> 01:12:34,900
looking at the development trends of resource and environmental tax systems in various countries
各国资源环境税制发展趋势分析
607
01:12:35,333 --> 01:12:48,433
01:12:35,333 --> 01:12:48,433
it has become a common pursuit among all countries to give full play to the role of the tax system for the protection of resources and the environment
充分发挥税制对保护资源和环境的作用已成为各国的共同追求
608
01:12:48,433 --> 01:12:52,600
01:12:48,433 --> 01:12:52,600
and to highlight its green tax function
并突出其绿色税收功能
609
01:12:52,600 --> 01:13:06,033
01:12:52,600 --> 01:13:06,033
many countries have started to comprehensively adjust their tax systems to reflect the overall ‘greening’ of taxes
许多国家已经开始全面调整其税收制度,以反映税收的整体“绿色化”
610
01:13:06,933 --> 01:13:10,966
01:13:06,933 --> 01:13:10,966
which mainly included two aspects
主要包括两个方面
611
01:13:10,966 --> 01:13:26,566
01:13:10,966 --> 01:13:26,566
one is to cancel regulations in the original tax system that do not meet the requirements of environmental protection or are not conductive to sustainable development,
一是取消原税制中不符合环保要求或不利于可持续发展的规定,
612
01:13:27,533 --> 01:13:35,000
01:13:27,533 --> 01:13:35,000
such as the cancellation of tax incentives for coal and other polluting energy sources
例如取消对煤炭和其他污染性能源的税收优惠
613
01:13:35,000 --> 01:13:50,133
01:13:35,000 --> 01:13:50,133
the other is to reform and green the original taxes and adopt new tax measures for the original taxes that are favorable to environmental protection
二是改革绿化原有税种,对有利于环境保护的原有税种采取新的税收措施
614
01:13:50,933 --> 01:13:55,033
01:13:50,933 --> 01:13:55,033
so that will be my presentation today
这就是我今天的演讲
615
01:13:55,033 --> 01:14:02,633
01:13:55,033 --> 01:14:02,633
thank you for your listening and I hope it will help you to understand resource and environmental taxes
感谢您的聆听,我希望它能帮助您了解资源和环境税
616
01:14:02,766 --> 01:14:08,133
01:14:02,766 --> 01:14:08,133
including the definition and basic theory of environmental tax
包括环境税的定义和基本理论
617
01:14:08,133 --> 01:14:17,466
01:14:08,133 --> 01:14:17,466
and know more information about international practice of environmental tax, and also the practice in China
并了解有关环境税的国际惯例以及中国惯例的更多信息
618
01:14:17,800 --> 01:14:20,466
01:14:17,800 --> 01:14:20,466
thank you for your time
感谢您抽出时间接受采访