沉浸式翻译

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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

100

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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

101

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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

102

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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

103

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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

104

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now let's look at the second theory:
现在让我们看看第二个理论：

105

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Polluter Pays Principle
污染者付费原则

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due to the socioeconomic environment
由于社会经济环境

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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

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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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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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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

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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

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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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that is the Polluter Pays Principle
这就是污染者付费原则

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PPP
PPP （购买力平价）

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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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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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since then
从那时起

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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

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expanding the connotation of the principle
拓展原则内涵

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as a general principle
作为一般原则

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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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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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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

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reflecting the fairness of competition in the market economy
体现市场经济中竞争的公平性

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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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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

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for example, in 1972
例如，在 1972 年

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the United States took the lead in collecting air pollution charges
美国率先征收空气污染税

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and then Sweden
然后是瑞典

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00：16：12,833 --> 00：16：13,833

Italy
意大利

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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

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since 1994
自 1994 年以来

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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

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for the first time
第一次

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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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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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that is
那是

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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

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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

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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

according to the UPP
根据 UPP

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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

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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

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now let's look at the third theory:
现在让我们看看第三个理论：

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Double Dividend Theory
双倍股息理论

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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

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environment and employment are vital to every society
环境和就业对每个社会都至关重要

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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

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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

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00：18：16,833 --> 00：18：19,000

in the early 1990s
在 1990 年代初期

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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

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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

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00：18：37,133 --> 00：18：40,133

according to the Double Dividend Theory
根据双重股息理论

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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

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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

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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

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also called Green Dividend
也称为 Green Dividend

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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

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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

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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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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

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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

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00：19：45,433 --> 00：19：48,433

according to the Double Dividend Theory
根据双重股息理论

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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

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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

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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

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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

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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

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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

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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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due to the different definitions and scopes of environmental tax
由于环境税的定义和范围不同

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the classifications are also very different
分类也大不相同

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generally speaking
一般而言

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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

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00：21：01,000 --> 00：21：03,233

according to the Tax Base
根据税基

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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：

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00：21：10,000 --> 00：21：13,233

pollution tax, Resource tax
污染税、资源税

179

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00：21：13,733 --> 00：21：17,033

Transport tax and Energy tax
运输税和能源税

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00：21：17,433 --> 00：21：19,866

we look at the Pollution tax first
我们先看污染税

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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

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00：21：33,533 --> 00：21：35,166

and resource tax
和资源税

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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in the latest OECD Environmental Policy Database
在最新的经合组织环境政策数据库中

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detailed environmental tax categories or charges are also given
还给出了详细的环境税类别或费用

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currently
现在

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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

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such as water pollution
如水污染

202

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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

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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：

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Practice of resource and environmental tax in representative countries
代表国的资源环境税实践

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first
第一

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let's look at the development of environmental tax
让我们看看环境税的发展

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00：24：21,366 --> 00：24：23,600

since the 1970s
自 1970 年代以来

214

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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

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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

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00：24：48,033 --> 00：24：50,433

in terms of the implementation
在实施方面

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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