China and Australia's Responses to Environmental Challenge: A Comparative Analysis - Environmental Tax Reforms
中国和澳大利亚应对环境挑战的措施：比较分析 - 环境税改革

Abstract 摘要

This article critically analyses and compares the responses of China and Australia to the issues of environmental degradation and climate change that confront the two countries. In this respect, the recent environmental tax reforms in the two countries are set out, discussed and contrasted, and overall conclusions advanced.
本文批判性地分析并比较了中国和澳大利亚应对两国面临的环境退化和气候变化问题的措施。在这方面，文章对两国近期的环境税改革进行了阐述、讨论和对比，并提出了总体结论。

1. Introduction 1.导言

China

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and Australia, two major economies in the AsiaPacific region, are both ecologically fragile countries confronted by significant environmental degradation and climate change issues. In many ways, the responses of China and Australia to these threats have been similar, i.e. both have joined the Asia-Pacific Partnership on Clean Development and Climate (the AP6)

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and both are signatories to the Kyoto Protocol. In common with many countries around the world, China and Australia have employed market mechanisms and tax reforms as the primary means of fulfilling their commitments under the Protocol. Nonetheless, the great contrasts between the economies, cultures, legal systems and politics of China and Australia have resulted in considerable differences between the reforms regarding environment-related market systems and environmental taxes in the two countries.
中国

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和澳大利亚这两个亚太地区的主要经济体都是生态脆弱的国家，面临着严重的环境退化和气候变化问题。在许多方面，中国和澳大利亚对这些威胁的反应是相似的，即都加入了亚太清洁发展与气候伙伴计划（AP6）

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，并且都签署了《京都议定书》。与世界上许多国家一样，中国和澳大利亚将市场机制和税收改革作为履行《京都议定书》承诺的主要手段。然而，由于中澳两国在经济、文化、法律制度和政治方面的巨大差异，两国在与环境相关的市场制度和环境税改革方面也存在着相当大的差异。
Developments in market-based reforms focusing on the environment continue apace in both countries. In China, several pilot carbon trading exchanges covering several major cities and provinces have opened very recently, while the central government has indicated that its ultimate aim is to establish a national carbon trading system. In addition, since the government’s endorsement of the
以环境为重点的市场化改革在这两个国家继续快速发展。在中国，覆盖几个主要省市的试点碳交易市场已于近期开业，而中央政府已表示其最终目标是建立一个全国性的碳交易系统。此外，自从中国政府批准了

Colledges Accountants and Advisors, Melbourne, Australia. The author recently graduated with a Master of Taxation degree from the University of Melbourne. He can be contacted at bennyhu.au@gmail. com.
澳大利亚墨尔本 Colledges Accountants and Advisors。作者最近刚从墨尔本大学毕业，获得税务硕士学位。联系方式：bennyhu.au@gmail.com。
** Associate Professor, Department of Accountancy, Lingnan University, Hong Kong. The author is a fellow of the Institute of Chartered Accountants in England and Wales, having qualified in London with KPMG. He has specialized in taxation since 1987, earning his PhD in Taxation from the University of London in 2002. The author can be contacted at simmons@In.edu.hk.
** 香港岭南大学会计系副教授。作者是英格兰及威尔士特许会计师协会的资深会员，曾在伦敦毕马威会计师事务所获得资格。自 1987 年以来，他一直专注于税务领域，并于 2002 年获得伦敦大学税务博士学位。作者联系方式：simmons@In.edu.hk。

In this article, “China” means the People’s Republic of China (PRC), excluding the Hong Kong and Macau Special Administrative Regions and Taiwan on account of their separate legal and tax systems.
在本条中，"中国 "指中华人民共和国（PRC），但不包括香港、澳门特别行政区和台湾（因其法律和税制不同）。
Australia, China, India, Japan, Korea (Rep.) and the United States are the parties to the AP6. Funded on a voluntary basis, its objectives are to help achieve the goals of the United National Framework Convention on Climate Change (UNFCCC). The AP6 has established no targets and uses a “bottom-up” approach by investing in the development of technology through industries and businesses.
澳大利亚、中国、印度、日本、韩国和美国是第六号议定书的缔约方。该计划以自愿为基础，目标是帮助实现《联合国气候变化框架公约》（UNFCCC）的目标。AP6 没有制定任何目标，而是采用 "自下而上 "的方法，通过行业和企业投资于技术开发。
Clean Development Mechanism (CDM), one of three major market mechanisms recognized by the Kyoto Protocol, China has become the world’s predominant supplier of CDM carbon credits. $^{3} A$ small but growing voluntary carbon market is also developing in China, governed by the country’s Voluntary Carbon Emission Reduction Standard.
清洁发展机制（CDM）是《京都议定书》认可的三大市场机制之一，中国已成为全球清洁发展机制碳信用额的主要供应国。 $^{3} A$ 中国的自愿碳市场规模虽小，但也在不断发展壮大。
Australia, one of the world’s largest emitters of carbon dioxide $({CO}_{2})$ per capita, $^{4}$ is committed under the Kyoto Protocol agreement to a reduction in its greenhouse gases (GHG) emissions to a target of $95 %$ of its 1990 level by 2020. Following a lengthy and intense debate over the choice of either a carbon tax or a system of emissions trading to achieve this target, the government eventually opted for the latter. $^{5}$ Australia’s emissions trading system, commonly misleadingly referred to as a “carbon tax”, was established by the Clean Energy Bill 2011 and has adopted a two-stage approach. $^{6}$ The first stage commenced in the 2012-13 financial year with an initial carbon emission price of AUD 23 per tonne, gradually rising at $2.5 %$ annually until the end of 2014-15. From then on, in the second stage, the carbon price will make its transition to the fully flexible emissions trading scheme. $^{7}$ However, although the number of potentially affected enterprises has been reduced from over 500 to $351,^{8}$ the recently elected Liberal Coalition Government has promised to repeal the Bill. In addition to this system, there is a small scale CDM market in Australia, and a growing voluntary carbon market, governed by the National Carbon Offset Standard.
澳大利亚是世界上人均二氧化碳排放量 $({CO}_{2})$ 最大的国家之一， $^{4}$ 根据《京都议定书》协议，澳大利亚承诺到2020年将温室气体排放量减少到1990年水平的 $95 %$ 。为实现这一目标，澳大利亚政府就选择征收碳税还是建立排放交易体系进行了长时间的激烈辩论，最终选择了后者。 $^{5}$ 澳大利亚的排放交易系统通常被误称为 "碳税"，该系统由 2011 年《清洁能源法案》建立，采用两阶段方法。 $^{6}$ 第一阶段从 2012-13 财年开始，最初的碳排放价格为每吨 23 澳元，并以每年 $2.5 %$ 的速度逐步上涨，直至 2014-15 财年结束。从那时起，在第二阶段，碳价格将过渡到完全灵活的排放交易计划。 $^{7}$ 然而，尽管可能受影响的企业数量已从 500 多家减少到 $351,^{8}$ ，但最近当选的自由党联合政府已承诺废除该法案。除该系统外，澳大利亚还有一个小规模的清洁发展机制市场，以及一个由国家碳抵消标准管理的日益增长的自愿碳市场。
As well as these market-based reforms, tax reforms targeting the environment have developed rapidly in China and Australia. As with the market-based reforms, the differences between the approaches of China and Australia are
除了这些基于市场的改革，针对环境的税收改革也在中国和澳大利亚迅速发展。与基于市场的改革一样，中国和澳大利亚在方法上的区别在于
United Nations Development Programme (UNDP), UNDP: Risoe’s CDM Pipeline (Feb. 2012). Recent data reveals that China’s market share of CDM carbon credits constitutes over $40 %$ of global credits. See www.cdmpipe line.org.
联合国开发计划署（UNDP），UNDP：Risoe's CDM Pipeline (Feb. 2012)。最近的数据显示，中国的清洁发展机制碳信用额占全球信用额的 $40 %$ 以上。参见 www.cdmpipe line.org。
Id. The report shows Australia as the second largest emitter of ${CO}_{2}$ at 18.77 tonnes of emission per capita, second only to Luxembourg’s $21^{2} .75$ tonnes per capita.
同上。报告显示，澳大利亚是 ${CO}_{2}$ 的第二大排放国，人均排放量为 18.77 吨，仅次于卢森堡的 $21^{2} .75$ 吨。
C. Fitzsimmons, Three reasons that Abbott should ditch the carbon tax and move to an emission trading scheme, Bus. Rev. Weekly (8 Oct. 2013).
C.Fitzsimmons, Three reasons that Abbott should ditch the carbon tax and move to an emission trading scheme, Bus.Rev. Weekly（2013 年 10 月 8 日）。
See both AU: Clean Energy Bill Explanatory Memorandum 2011 and AU: Clean Energy Bill 2011.
参见《2011 年清洁能源法案解释性备忘录》和《2011 年清洁能源法案》。
Sec 111(5)(iii) Clean Energy Bill 2011.
2011 年清洁能源法案》第 111(5)(iii)条。
AU: Australia Government Clean Energy Regulator: Carbon Pricing Mechanism - Liable Entities Public Information Database, available at www.cleanenergyregulator.gov.au/Carbon-Pricing-Mechanism/LiableEntities-Public-Information-Database/Pages/default.aspx. According to the database, most potentially liable entities are based in the mining states of Queensland and New South Wales, and the Australian Capital Territory.
AU：澳大利亚政府清洁能源监管机构：碳定价机制--责任实体公共信息数据库，见www.cleanenergyregulator.gov.au/Carbon-Pricing-Mechanism/LiableEntities-Public-Information-Database/Pages/default.aspx。根据该数据库，大多数潜在责任实体位于昆士兰州、新南威尔士州和澳大利亚首都领地的矿业州。
worthy of study so as to appraise their respective appropriateness and importance and to assist policymakers elsewhere in deciding on the direction of their own reforms. Accordingly, this article undertakes a critical evaluation and comparative analysis of the most significant environment-related tax reforms that China and Australia have introduced in recent years. In particular, the article focuses on reforms in the following two areas of taxation that are crucial to the environment: (1) fossil fuels and transport; and (2) natural resources. These are areas in which both China and Australia have established concrete and detailed tax systems.
中国和澳大利亚的环境税改革值得研究，以评估其各自的适当性和重要性，并帮助其他国家的政策制定者决定本国的改革方向。因此，本文对中国和澳大利亚近年来推出的最重要的环境相关税制改革进行了批判性评估和比较分析。文章特别关注了以下两个对环境至关重要的税收领域的改革：(1) 化石燃料和运输；(2) 自然资源。在这些领域，中国和澳大利亚都建立了具体而详细的税收制度。

This article is arranged in the following three further sections. In sections 2. and 3., the tax reforms in China and Australia, on fossil fuels consumption and transport and on natural resources respectively, are explained. Section 4. concludes the article by comparing and contrasting the environment-related tax reforms and commenting on China’s and Australia’s overall response to their environmental challenges.
本文分为以下三个部分。第 2 节和第 3 节分别介绍了中国和澳大利亚针对化石燃料消费和运输以及自然资源的税制改革。第 4 节通过对与环境相关的税制改革进行比较和对比，并对中国和澳大利亚应对环境挑战的整体措施进行评论，对本文进行总结。

2. Tax Reform on Fossil Fuels Consumption and Transport
2.化石燃料消费和运输税改革

2.1. China 2.1.中国

2.1.1. Background to the reform
2.1.1.改革的背景

The severity of the decline in air quality in China has been one of the most noticeable problems in the country over the last decade.

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Carbon emissions from the industrial sector have been increasing dramatically due to rapid growth in industrial output and relatively low energy consumption efficiency in that sector.

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Emissions from automobiles and motorcycles have also surpassed industrial and domestic sources to become the biggest threat to air quality in many larger metropolitan areas. At the same time, due to rapid economic growth and urbanization,

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car ownership in China is predicted to exceed 150 million by 2015 . This, along with the increased urban population, will further exacerbate air pollution problems. In Beijing alone, currently

63 %

of carbon monoxide (CO),

74 %

of hydrocarbon gas (HC) and

22 %

of nitrogen oxide (NOx), are caused by vehicular emissions, on average about seven to eight times, eight to ten times and three to four times, respectively, the pollution levels of developed countries in the 1990s.

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In order to curb such a rapidly deteriorating trend, the Chinese government’s future emission reduction strategies encompass incentives, compulsory taxes, and levies and penalties.
在过去十年中，中国空气质量下降的严重程度一直是最引人注目的问题之一。

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由于工业产值的快速增长和能耗效率相对较低，工业部门的碳排放量急剧增加。

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汽车和摩托车的排放也超过了工业和家庭排放，成为许多大都市空气质量的最大威胁。同时，由于经济的快速增长和城市化进程的加快，

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预计到 2015 年，中国的汽车保有量将超过 1.5 亿辆。随着城市人口的增加，空气污染问题将进一步加剧。目前，仅在北京，由汽车尾气排放造成的一氧化碳 (CO)、碳氢化合物 (HC) 和氮氧化物 (NOx) 分别是发达国家 20 世纪 90 年代污染水平的 7 至 8 倍、8 至 10 倍和 3 至 4 倍。

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为了遏制这种迅速恶化的趋势，中国政府未来的减排战略包括激励措施、强制征税以及征收和处罚。

Since 1994, China has undertaken a series of major tax reforms, consistent with the needs of the largest transi-
自 1994 年以来，中国根据最大规模转型的需要，进行了一系列重大税制改革。
9. J. VanderWolk, Green Taxation in China: The Case for Consolidated Transport Fuel Taxation, pp. 12-13, Conference Paper, Chinese U. Hong Kong (29 Jan. 2010).
9.J. VanderWolk, Green Taxation in China：12-13, Conference Paper, Chinese U. Hong Kong (29 Jan. 2010).
10. See CN: Ministry of Environmental Protection, Annual Report on the National Environmental Statistics from 1999 to 2007 (2009).
10.见 CN：环境保护部，《1999-2007 年全国环境统计年报》（2009 年）。
11. Wan Lu et al., To Meet the Challenges of Urbanization in China, McKinsey Quar. (July 2008).
11.Wan Lu 等人，《迎接中国城市化的挑战》，麦肯锡季刊（2008 年 7 月）。(2008 年 7 月）。
12. Deng Shunxi et al., Monitoring Vehicular Emission level of CO, HC and NOx in China’s Urban Motorways, (China Environmental Science Publishing Co. 2000). tional market-based economy.

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The changes and revisions to the related legislation encompass: resource tax, consumption tax, vehicle tax, urban construction and maintenance tax, and land use tax. The use of carbon-related taxes and levies in China is still at an exploratory stage and most of these tax mechanisms are still undergoing major review in preparation for implementation.

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The government has also recently revealed a series of tax reforms for improving energy efficiency and environmental protection outcomes, including tax breaks on VAT for renewable energies.

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As the world’s largest emitter of

GHG,^{16}

China’s environmental tax policy development has been closely monitored by the international community.
12.Deng Shunxi 等，《中国城市机动车道一氧化碳、碳氢化合物和氮氧化物排放水平监测》，（中国环境科学出版社，2000 年）。

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相关立法的修改和修订包括：资源税、消费税、车辆税、城市建设维护税和土地使用税。在中国，与碳有关的税费的使用仍处于探索阶段，这些税收机制中的大多数仍在进行重大审查，为实施做准备。

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政府最近还透露了一系列提高能源效率和环保成果的税制改革，包括对可再生能源增值税的减税。

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作为世界上最大的

GHG,^{16}

排放国，中国的环境税收政策发展一直受到国际社会的密切关注。

2.1.2. Consumption tax and tax on purchase of new vehicles
2.1.2.消费税和新车购置税

Article 1 of the Provisional Regulations of China on Consumption Tax (the Regulation), which became effective on 1 January 1994, states that “all units and individuals engaged in the production, the subcontracting for processing, or the imposition of items referred to as taxable consumer goods” (unofficial translation) within China are payers of consumption tax. In 2008, the Regulation was subsequently amended in an attempt to modify consumer behaviour and to provide a steady approach to raising public revenue.

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In general, 14 categories of taxable items currently exist and they can be divided into three clusters. The first cluster consists of luxury goods, such as golf-related products, yachts, high-end timepieces, cosmetics and jewellery, the second contains more environment-related products, such as automobiles, motorcycles, petrol, diesel and aviation kerosene, disposable wooden chopsticks and timber flooring, while the third is made up of hazardous-to-health products, such as tobacco, wine and liquor.
1994 年 1 月 1 日生效的《中国消费税暂行条例》（以下简称《条例》）第 1 条规定，"凡在中国境内从事生产、承揽加工、征收消费税应税消费品的单位和个人"（非官方译文），均为消费税的纳税人。2008 年，为了改变消费者的消费行为，并以稳健的方式增加公共收入，该条例随后进行了修订。

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总体而言，目前有 14 类应税物品，可分为三类。第一类是奢侈品，如高尔夫球相关产品、游艇、高档钟表、化妆品和珠宝；第二类是与环境相关的产品，如汽车、摩托车、汽油、柴油和航空煤油、一次性木筷和木地板；第三类是有害健康的产品，如烟草、葡萄酒和酒类。
Under the current tax system, consumption tax applies directly to the daily consumption of petrol and diesel and
在现行税制下，消费税直接适用于汽油和柴油的日常消耗量，而非汽油和柴油。
13. Jinnan Wang, Chazhong Ge & Jintian Yang, Taxation and the Environment in China: Practice and Perspectives, in OECD, Recent Developments in China and OECD Countries pp. 83-84 (OECD 1999)
13.Jinnan Wang, Chazhong Ge & Jintian Yang, Taxation and the Environment in China：经合组织，《中国和经合组织国家的最新发展》，第 83-84 页（经合组织，1999 年）。
14. Chinas proposed direct or indirect environment-related taxes and levies are generally conceptually comparable to their OECD counterparts. They consist of a sulphur dioxide

({SO}_{2})

tax, a water-pollution tax/levy, a NOx or air pollution tax/levy and a CO tax. In general, the theory and proposed monitoring of the first two taxes are more developed than for the latter two in China. See Gao Pin, Major System Design for the Environmental Taxes, in China Environmental Tax Research pp. 173-188 (Liu Meiying & Yu Ling, China Taxation Publishing House 2010).
14.中国提议的与环境有关的直接或间接税种和征税在概念上一般与经合组织的对应税种和征税相当。它们包括二氧化硫

({SO}_{2})

税、水污染税/税、氮氧化物或空气污染税/税和二氧化碳税。总体而言，在中国，前两个税种的理论和监测建议比后两个税种更为完善。参见高频，《环境税的主要制度设计》，载于《中国环境税研究》第 173-188 页（刘美英和于玲，中国税务出版社，2010 年）。
15. CN: State Council of People’s Republic of China, China’s 12th Five-YearPlan on Environmental and Energy Saving Industrial Development Plan, (16 June 2012). The Industrial Development Plan has illustrated the proposal on reform on the environmental and energy related taxes.
15.CN：中华人民共和国国务院，《中国 "十二五 "环保节能产业发展规划》，（2012 年 6 月 16 日）。工业发展规划》说明了环境和能源相关税收的改革方案。
16. European Commission, Joint Research Centre (JRC)/PBL Netherlands Environmental Assessment Agency, Emission Database for Global Atmospheric Research (EDGAR), release 4.2. Data in the Report reveals that China’s

{CO}_{2}

, emission represents

28.5 %

of the world’s total emissions.
16.欧盟委员会、联合研究中心 (JRC)/PBL 荷兰环境评估局，全球大气研究排放数据库 (EDGAR)，第 4.2 版。报告数据显示，中国的

{CO}_{2}

排放量占世界总排放量的

28.5 %

。
17. Gao Ping, Other Environmental-related Taxes and Improvements of Fiscal Policy, in China Environmental Tax Research pp. 189-196 (Liu Meiying & Yu Ling eds., China Taxation Publishing House 2010). According to Gao Ping, five notices and two interim regulations were issued by China’s State Administration of Taxation (SAT) and various administrative departments during 2008. The number of categories of taxable items was increased from 11 to 14 , while the skincare and hair care products category was abolished and the original taxable products therein were included in the cosmetics category.
17.高平，《与环境相关的其他税种及财政政策的完善》，载于《中国环境税研究》，第 189-196 页（刘美英和于玲主编，中国税务出版社，2010 年）。据高萍介绍，2008 年期间，中国国家税务总局（SAT）和各管理部门共发布了 5 项通知和 2 项暂行规定。应税品目由 11 类增加到 14 类，同时取消了护肤品和护发品类，将其中的原应税产品纳入化妆品类。
indirectly affects the operational poufis of enterprises. It is levied in addition to VAT

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From 1 lanary 2009, the tax applied to leaded petrol has increased from RMB 0.2 per litre to RMB 0.28 per litre, while unleaded petrol has remained at RMB 0.2 per litre " The rationale belind this cascading of taxes is that fossil foel firt thansport is a nonrenewable resource, and it would be beterer to add to the price to constrain consumption, conserve resources and. in turn, protect the environment eppecialls in the Chinese metropolitan areas.
间接影响企业的运营。

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从 2009 年 1 月 1 日起，含铅汽油的税率从每升 0.2 元提高到每升 0.28 元，而无铅汽油的税率仍为每升 0.2 元。层层加税的理由是，化石燃料是不可再生资源，最好通过提高价格来限制消费、节约资源，进而保护环境，特别是在中国的大都市地区。
In addition to consumption tar on fossil fatk, the Chinese government has also listed, in State Counail Nutice Na 539. revised tax rates on the purchase of new motor wehicles, from

3 %

for cars with a 1.5 litre engine capacitr or below to

40 %

for those with a 4.0 litre capacity or oner

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This emphasizes the government’s intertion to cuirtal petrol and diesel consumption to promoteair quality and dearer skies in the cities. However, while some academics have argued that such policy change has geathy encouraged the purchase and sale of cars with a capacitr ofless than 1.0 litre, as the tax discriminates againsta andobiles with high engine capacities,

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the policy has angubly proved to be of rather limited economic and enminonental effectiveness.
除化石燃料消费税外，中国政府还在国家税务总局第539号文件中列出了修订后的新汽车购置税税率，从1.5升及以下排量的汽车的

3 %

税率调整为4.0升及以上排量的汽车的

40 %

税率。

^{31}

这强调了政府为促进空气质量和城市天空的清新而抑制汽油和柴油消费的意图。

^{21}

然而，尽管一些学者认为这种政策变化在经济上鼓励了 1.0 升以下排量汽车的购买和销售，因为税收歧视了高排量汽车，

^{21}

但事实证明，这项政策的经济和环境效益相当有限。

According to Shiwei Lin, the marketing manager of Volvo Hainan Changda Co., sales for their wehtides with an engine capacity of 3.0 litres or more have generally been stable and their customers were largely indifferent to the tar changes after they were introduced

=

Honseves the sales price for “small vehicles” with a capacity of 10 lives or less has not declined significantly due to the excalating cost of labour and raw materials. For instance, the price increase due to the introduction of the new automobile consumption tax rates for a BMW 3.0 Litre is roughty RMB 100000 out of its total cost of RMB 1 million, whereas the reduced tax on a “small vehicle” would only represent RMB 1.000 out of its cost of RMB 50,000 . Although the tar effect on the price differentials is significant, theend result is nevertheless unexpected. As consumption tax is dedactible before taxable income, many auto dealers absorb such increases
据沃尔沃海南昌达公司市场部经理林世伟介绍，3.0升以上排量的小型车销量基本保持稳定，关税调整后，客户基本无动于衷

=

由于劳动力和原材料成本不断上涨，10人以下排量的 "小型车 "销售价格并没有明显下降。例如，一辆 3.0 升的宝马汽车因新的汽车消费税税率的实施，在其 100 万元的总成本中，价格上涨了大约 10 万元，而一辆 "小型汽车 "在其 5 万元的成本中，税率的降低仅占 1000 元。尽管关税对价格差异的影响很大，但最终结果还是出乎意料。由于消费税可在应纳税所得额前扣除，许多汽车经销商会消化这些增加的税额。
18. Ruohong Zhou, The Petrol Price lh ivile Badution Surthige Bering Youth Daily (Nov. 2011). Consu puin tar in Chima sieviat on particular taxable activities, which indlaik manufaturing ountrat processing and certain retail merchandise and imponed gowis The car is generally levied on taxable activities and menthandisc on an ad malurem basis and includes various surcharges. The uhan mainenance and construction taxes and educational levy, which werconginally derged squaraly have been absorbed into consumption tal, whith is hest on a percentage of the total lump sum of sales. Consurgtion tur is an alliowable expense in calculating taxable income
18.Ruohong Zhou, The Petrol Price lh ivile Badution Surthige Bering Youth Daily (Nov. 2011).在 Chima，Consu puin tar 对特定应税活动征收税款，包括制造、加工和某些零售商品，并征收附加税。原本按平方征收的维护和建筑税以及教育税已被纳入消费税，按销售总额的一定百分比征收。在计算应税收入时，消费税是一项可分配的支出。
19. See CN: State Council, Provisional Regulatims on the Consunption Tax and Provisional Regulations on Valbe-alded Tex. Otaler Ni 538 and No. 539, art. 1 and app. (Nov. 2008)
19.见 CN：国务院，《消费税暂行条例》和《增值税暂行条例》。Otaler Ni 538 和 No.1 and app.(Nov. 2008)
20. Consumption tax, as an indirect las is burc by the ali-nate consumers of the taxable products. Other business transativins sath as second-hand sales, do not usually attract consumpion tar in Chima
20.消费税是一种间接税，由应税产品的消费者承担。在奇马，二手销售等其他商业交易通常不征收消费税。
21. See Wan Lu et al., supran. 11, at p. 15 .
21.见 Wan Lu 等人，Supran.11, 第 15 页。
22. Hu Qingling, New consumption tar hos minum dfout on lergecombustion vehicles (SUVs), Sohu Auto Chand. 1 Sept 2088. The Chinese version is available at http://autosohucom 200si901 - 239306166 shtml. The market for large vehicles ( 3.0 litres or abouc) would be affected in the short term. However, the easy affordability of these vehicles and their continuing outdoor life-style appeal to oyvical bueyers would likely mean that the long-term effect is minimal in operating cost, while potential buyers in the high-end market segment are generally insensitive to the price increase, being more concerned with other factors. On the other hand, potential buyers in the middle or low-end market segments mainly prefer automobiles with capacities between 1.3 to 1.8 litres, rather than those below 1.0 litre. Accordingly, the consumption tax increase is not likely to change consumer spending patterns significantly, even though consumers targeted within this price range could be more sensitive to price cuts for automobiles.

^{23}

22.胡庆玲，《内燃机车（SUV）新消费税率》，搜狐汽车。1 September 2088.中文版见 http://autosohucom 200si901 - 239306166 shtml。短期内，大型汽车（3.0 升或 3.0 升左右）市场将受到影响。不过，由于这些车辆价格低廉，而且对户外运动爱好者仍有吸引力，因此，从长远来看，对运营成本的影响可能微乎其微。另一方面，中低端市场的潜在买家主要青睐 1.3 至 1.8 升的汽车，而不是 1.0 升以下的汽车。因此，消费税的增加不太可能显著改变消费者的消费模式，尽管这一价格区间的目标消费者可能对汽车降价更为敏感。

^{23}

2.1.3. National economic development perspective
2.1.3.国家经济发展视角

From the national economic development perspective, the central government wants to transform the country into the world’s leading clean-energy vehicle manufacturing country and has allocated RMB 10 billion in financial assistance to strategic emerging industries, such as cleanenergy motor vehicle manufacturers.

^{24}

Each consumer is subsidized by an allowance amounting to a maximum of RMB 120,000 for each electric car sold in the country. For instance, the BYD E6 Four-Wheeled Vehicle, from the manufacturer BYD, which is partially owned by Warren Buffet’s Berkshire Hathaway, was originally priced at RMB 369,800. The price can be reduced to RMB 249,800 or RMB 309,800 after the subsidy of RMB 120,000 or RMB 60,000 , respectively.

^{25}

Nevertheless, the scarcity of recharging facilities in China, along with the high price of electric cars, continues to frustrate potential buyers. The country’s “green car” strategy has been undermined by only single-digit growth of conventional car sales during

2011,^{26}

compared to its record sales increase of

32 %

in 2010. This was largely due to the withdrawal of the government’s tax incentives and subsidies on private purchases of environment-friendly vehicles.

^{27}

According to the Ministry of Finance, only vehicles with capacities of 1.6 litres or below plus petrol efficiency of 6.3 litre/ 100 km or more can qualify for the subsidies, and around

70 %

of the “small cars” in the market fail to do so.

^{28}

从国民经济发展的角度来看，中央政府希望将我国打造成世界领先的清洁能源汽车制造国，并向清洁能源汽车制造商等战略性新兴产业提供了 100 亿元人民币的财政援助。

^{24}

在国内销售每辆电动汽车，每位消费者可获得最高 12 万元人民币的补贴。例如，由沃伦-巴菲特（Warren Buffet）的伯克希尔-哈撒韦公司（Berkshire Hathaway）部分控股的比亚迪制造商生产的比亚迪 E6 四轮汽车原价为 36.98 万元人民币。在分别获得 12 万元或 6 万元补贴后，售价可降至 24.98 万元或 30.98 万元。

^{25}

尽管如此，中国充电设施的稀缺和电动汽车的高昂价格仍然令潜在买家望而却步。与 2010 年创纪录的

32 %

销量增长相比，

2011,^{26}

年的传统汽车销量增长仅为个位数，这削弱了中国的 "绿色汽车 "战略。这主要是由于政府取消了对私人购买环保汽车的税收优惠和补贴。

^{27}

根据财政部的规定，只有排量在 1.6 升或以下、汽油效率在 6.3 升/百公里或以上的汽车才有资格获得补贴，而市场上约有

70 %

的 "小型汽车 "无法获得补贴。

^{28}

23. The People’s Government of Hainan Province [Hainan Sheng Ren Min Zheng Fu], Life Observer: How effective is the automobile consumption tax reform? (Aug. 2008).
23.海南省人民政府《生活观察》：汽车消费税改革成效如何？(2008 年 8 月）。
24. APCO Worldwide: China’s 12 th Five-Year Plan: How it actually works and what is in store for the next five years pp. 3-8 (10 Dec. 2010). The plan is intended to produce 1 million electric vehicles by 2015 .
24.APCO Worldwide：中国的十二五规划：3-8 (2010 年 12 月 10 日)。3-8（2010 年 12 月 10 日）。该计划旨在到 2015 年生产 100 万辆电动汽车。
25. Young-Sam Cho, BYD Starts Sales of E6 Electric Car to Individuals in China, Bloomberg News (26 Oct. 2011). According to China’s Ministry of Science and Technology and the National Development Reform Commission, the government aims to have 1 million electric-powered vehicles on China’s roads by 2015. Buyers in Shanghai and four other cities will receive up to RMB 60,000 in subsidies for each electric car purchased, while buyers of the BYD E6 in Shenzhen will receive an additional RMB 60,000 each.
25.Young-Sam Cho，《比亚迪开始在中国向个人销售 E6 电动汽车》，彭博新闻社（2011 年 10 月 26 日）。据中国科技部和国家发展和改革委员会称，中国政府的目标是到 2015 年在中国道路上行驶 100 万辆电动汽车。上海和其他四个城市的购买者每购买一辆电动汽车将获得最高 6 万元人民币的补贴，而深圳的比亚迪 E6 购买者每辆将额外获得 6 万元人民币的补贴。
26. V. Cheung, Doubts greet tax break for “green” cars, The Standard (3 Jan. 2011).
26.V. Cheung，《对 "绿色 "汽车减税的质疑》，《英文虎报》（2011 年 1 月 3 日）。
27. See CN: Ministry of Finance, Notice on Adjustment of Policy on Subsidy of Purchase of Energy-efficient Motor Vehicles [2011 Cai Jian Notice 754] (Sept. 2011). The Notice has put a limit on subsidised vehicle with combustion efficiency on

6.71 / 100 km

. The subsidy has also been reduced to USD 3,000 per vehicle.
27.参见 CN：财政部，《关于调整节能汽车购置补贴政策的通知》[2011 财建 754 号通知]（2011 年 9 月）。通知》对

6.71 / 100 km

燃烧效率的补贴车辆进行了限制。同时，每辆车的补贴额也降至3000美元。
28. Id. 28.同上。

2.1.4. Vehicle and vessel tax and the vehicle acquisition $tax$
2.1.4.车船税和车辆购置 $tax$ .

Two further taxes apply to motor vehicles in China: (1) the vehicle and vessel tax; and (2) the vehicle acquisition tax.

^{29}

In China, new privately used vehicles are typically taxed at a uniform acquisition tax rate of

10 %

(on the price before VAT), while the province where the car is registered charges a registration fee, for example, USD 480 in the Beijing Capital Region. The tax rate for the vehicle and vessel tax is charged initially and annually, and it is based on the net-weight capacity and the number of vehicles the taxpayer owns.

^{30}

However, the nexus between the tax and the actual usage of the motor vehicles of taxpayers, for example, kilometres driven or litres of petrol consumed, is unclear. It is, therefore, likely that these two registration taxes have played only a minor role in the purchasing decisions of Chinese drivers in relation to environmentalfriendly vehicles and their motor vehicle usage.
在中国，机动车还需缴纳两种税：(1) 车船税；(2) 车辆购置税。

^{29}

在中国，新的私人二手车通常按

10 %

（增值税前价格）的统一购置税税率征税，而汽车登记所在省份则收取登记费，例如在北京首都地区收取 480 美元。车船税的税率按年征收，根据纳税人拥有的车辆净载重量和数量确定。

^{30}

然而，该税种与纳税人机动车辆的实际使用情况（如行驶公里数或消耗汽油升数）之间的关系并不明确。因此，这两项登记税很可能只在中国驾驶者购买环保车辆的决策和机动车使用方面发挥了微不足道的作用。

2.1.5. Reforms 1994 to 2008
2.1.5.1994 年至 2008 年的改革

VAT has been levied in China since 1984, initially on 24 taxable items, and many reforms have taken place over the years.

^{31}

The standard VAT rate is

17 %

, although the sale or importation of LPG attracts a preferred rate of

13 %

based on the sales value of petrol and diesel.

^{32}

Consumption tax, on the other hand, is imposed on 11 different categories of specified consumable goods at rates from

1 %

45 %

. From 2008, the consumption tax reform abolished six transport levies and increased the per unit tax amount for fossil fuels.

^{33}

Especially for fossil fuels consumption, prior to the consumption tax reforms in 2008, petrol was taxed on RMB 0.2 per litre as noted in the Provisional Regulations on the Consumption Tax (PRC) State Council [1994], Appendix (Tax Table), Section 7, whether leaded or unleaded. Following the reforms, the more polluting leaded petrol has been taxed at RMB 0.28
中国从 1984 年开始征收增值税，最初对 24 个应税项目征收，多年来进行了多次改革。

^{31}

增值税的标准税率为

17 %

，但液化石油气的销售或进口根据汽油和柴油的销售价值享受

13 %

的优惠税率。

^{32}

消费税则对 11 种不同类别的指定消费品征收，税率从

1 %

到

45 %

不等。从 2008 年起，消费税改革取消了六项运输税，并提高了化石燃料的单位税额。

^{33}

尤其是化石燃料消费，在 2008 年消费税改革之前，《中华人民共和国消费税暂行条例》（国务院[1994]）附录（税目税率表）第 7 条规定，无论是含铅汽油还是无铅汽油，每升汽油的税额均为 0.2 元。改革后，污染更严重的含铅汽油的税率为每升 0.28 元人民币。
29. Subject to certain variations in conditions, these taxes are similar to the Motor Vehicle Registration Authority’s motor vehicle registration renewal and initial registration fee in the Australian State of Victoria. See State Government of Victoria, Common Registration Fees, available at www. vicroads.vic.gov.au/Home.
29.除某些条件上的差异外，这些税费与澳大利亚维多利亚州机动车辆登记管理局的机动车辆登记续期费和首次登记费类似。参见维多利亚州政府，《普通登记费》，网址：www. vicroads.vic.gov.au/Home。
30. CN: State Administration of Taxation (SAT), Administrative Measures for the Imposition of Vehicle Acquisition Tax (2011) and CN: SAT [2005] Order No. 15 ( 15 Nov. 2005).
30.CN: 国家税务总局，《车辆购置税征收管理办法》（2011 年）和 CN: 国家税务总局[2005]第 15 号令（2005 年 11 月 15 日）。
31. Gao Ping & Fan Yong, The necessity of establishing China’s pollution emission taxes and system design, Tax Research, 4th ed. (School of Taxation, Central University of Finance and Economics 2009). According to Gao Ping & Fan Yong, there have been major reforms to the VAT system affecting the domestic consumption of petrol and diesel over the years, primarily the 1994 reform through “unification of taxation management, equity of tax burden, simplification of the tax system, rationalization of revenue distribution relations and guarantee of the financial revenue” and the reform in 2008 via CN: Notice of the Ministry of Finance and the SAT on the VAT Policies on Renewable Resources.
31.高平、范勇，《中国建立污染排放税的必要性及制度设计》，《税务研究》，第四版（中央财经大学税务学院，2009 年）。高平、范勇认为，多年来，影响国内汽油和柴油消费的增值税制度进行了重大改革，主要包括 1994 年通过 "统一税收管理、公平税负、简化税制、理顺收入分配关系、保证财政收入 "进行的改革，以及 2008 年通过 CN：《财政部、国家税务总局关于再生资源增值税政策的通知》进行的改革。
32. See CN: Provisional Regulations on the Consumption Tax and Provisional Regulations on Value-added Tax, art. 2, secs. 1 & 2. See also Ruohong Zhou, supran. 18.
32.见 CN：《消费税暂行条例》和《增值税暂行条例》，第 2 条第 2 款。2, secs.1 & 2.另见 Ruohong Zhou, supran.18.
33. Finance and Tax Authorities proposed consumption tax reform, while local governments are expecting new source of revenue, First Business Daily (23 July 2013). Except for the increase of taxes on fossil fuels to make up for the loss of revenue from the levy on transport, the Ministry of Finance and the SAT are proposing to tax products that pollute the environment and consume excessive natural resources. See also Working paper on the key points of reform and proposal on intensifying economic system reform (2013). per litre, while unleaded petrol remains taxed at RMB 0.2 per litre. In addition to these moderate changes, as part of the reforms the following new energy product items were added to the consumption tax dutiable list: aviation kerosene, naphtha, solvents, fuel oil, and lubricants, at rates varying from RMB 0.1 to RMB 1.0 per litre.
33.财政和税务部门提出消费税改革，地方政府期待新的收入来源，《第一财经日报》（2013 年 7 月 23 日）。除了增加化石燃料税以弥补交通税的收入损失外，财政部和国家税务总局还提议对污染环境和过度消耗自然资源的产品征税。另见《改革要点工作文件》和《关于深化经济体制改革的建议》（2013 年）。无铅汽油的税率仍为每升 0.2 元人民币。除了这些温和的变化外，作为改革的一部分，消费税应税清单中还增加了以下新的能源产品项目：航空煤油、石脑油、溶剂、燃料油和润滑油，税率从每升 0.1 元人民币到 1.0 元人民币不等。

2.1.6. Reforms post-2008 2.1.6.2008 年后的改革

The 2008 reforms were followed a year later by further modifications that increased the consumption tax payable on oil products seven-to-eight-fold.

^{34}

The Notice of Implementation for these changes

^{35}

explicitly states that consumption tax on petrol would be raised by RMB 0.8 per litre to RMB 1.0 per litre, while the tax on diesel would be increased by RMB 0.7 to RMB 0.8 per litre. Naphtha, solvents and lubricants were added to the list and taxed at RMB 1.0 per litre, and aviation kerosene and fuel oil at RMB 0.8 per litre. The fuel consumption tax would be collected at the domestic production or importation stage. Section 2 of the Notice further describes the pricing of the oil refiners or importers, while a focus remains on the guidance “price range” of the petrol and diesel.

^{36}

The tax revenue collected belongs to the central government although such income is distributed through subsidy to the secondary highway systems and to local government expenditures and by a series of formal procedures of transfer.

^{37}

2008 年的改革一年后又进行了进一步修改，将成品油消费税提高了七至八倍。

^{34}

这些改革的《实施通知》

^{35}

明确规定，汽油的消费税将由每升 0.8 元人民币提高到每升 1.0 元人民币，柴油的消费税将由每升 0.7 元人民币提高到每升 0.8 元人民币。石脑油、溶剂和润滑油的税率为每升 1.0 元人民币，航空煤油和燃料油的税率为每升 0.8 元人民币。燃油消费税将在国内生产或进口阶段征收。通知》第 2 部分进一步说明了炼油厂或进口商的定价，而重点仍然是汽油和柴油的指导 "价格区间"。

^{36}

征收的税收归中央政府所有，但这些收入通过对二级公路系统和地方政府支出的补贴以及一系列正式的转让程序进行分配。

^{37}

The reform was introduced against the background of high crude oil prices. These rose more than USD 147 per barrel in July 2008, before dramatically falling back to USD 30.28 per barrel by the end of that year.

^{38}

It is believed that the reform was introduced to provide a cushion for China to implement the long-awaited energy tax reforms of more than ten years ago.

^{39}

Specifically, the interpretation of subsection (1)(6) of section II of the Notice was that the policy was designed to allocate the excess tax revenue from transport fuel to an array of government expenditures. By incorporating the urban infrastructure maintenance levy and educational surcharge into the consumption tax on oil products (“cheng pin you xiao fei shui”), the revenue collected could then supplement the loss of revenue from road maintenance fees, highway transport administration fees and other relevant transport fees.

^{40}

As a way of simplifying the tax system, these surcharges would be eventually
改革是在原油价格高企的背景下进行的。2008 年 7 月，原油价格每桶上涨超过 147 美元，但到当年年底又急剧回落到每桶 30.28 美元。

^{38}

人们认为，引入这项改革是为了给中国实施十多年前期待已久的能源税改革提供缓冲。

^{39}

具体而言，对《通知》第二部分第（1）（6）小节的解释是，该政策旨在将运输燃油的超额税收分配给一系列政府支出。通过将城市基础设施维护费和教育费附加纳入成品油消费税（"征收成品油消费税"），所征收的收入可以补充公路养路费、公路运输管理费和其他相关交通规费的收入损失。

^{40}

作为简化税制的一种方式，这些附加费最终将
34. CN: State Council’s Notice of Implementation of the Reform on Fuel Taxation and Pricing, State Council [2008] Order No. 37 art. 2, sec. 3 ( 18 Dec. 2008).
34.中国：《国务院关于实施燃油税费和价格改革的通知》，国务院[2008]第 37 号令第 2 条第 2 款。2, sec.3 ( 2008 年 12 月 18 日)。
35. Id., at art. 3, sec. 2. The consumption tax of fossil fuels is imposed on all oil products for transport, including petrol, diesel, lubricant oil, aviation fuel, etc.
35.同上，第 3 条第 2 款。第 3 条第 2 款。化石燃料消费税对所有运输用石油产品征收，包括汽油、柴油、润滑油、航空燃料等。
36. Eric Ng, Beijing increases petrol and diesel prices, South China Morning Post (19 July 2012). According to the author, the Chinese government implemented a guidance price range for the domestic retail price of petrol, while a new pricing system was implemented to give refiners unspecified “reasonable” profit margins.
36.Eric Ng，《北京上调汽油和柴油价格》，《南华早报》（2012 年 7 月 19 日）。据作者称，中国政府对国内汽油零售价实施了指导价格区间，同时实施了新的定价体系，以给予炼油厂不明确的 "合理 "利润空间。
37. State Council’s Notice of Implementation of the Reform on Fuel Taxation and Pricing, supra n. 34 , at sec. 3 .
37.国务院关于实施燃油税费和价格改革的通知》，前注 34，第 3 节。3 .
38. J. Leigh, Crude Oil Price Retreat: Sunrise or a Lull before the Storm, Energy Bull, Post Carbon Inst. (12 Aug. 2008).
38.J. Leigh, Crude Oil Price Retreat：Sunrise or a Lull before the Storm，Energy Bull，Post Carbon Inst.（2008 年 8 月 12 日）。
39. E. Crooks, Oil Groups Face up to Lower Prices, Fin. Times, p. 14 (27 July 2009).
39.E. Crooks, Oil Groups Face up to Lower Prices, Fin.Times, p. 14 (27 July 2009).
40. Ruohong Zhou, supran. 18 .
40.Ruohong Zhou, supran.18 .
abolished and the increase in fuel tax revenue would compensate local revenue authorities for the loss of revenue on these items. Governmental secondary road fees also support such redistribution, as a certain amount of this fee collection would be redistributed each year for the specific purposes of debt-repayment, payment for the redundancy of employees at transport checkpoints, road maintenance management, and construction.
燃油税取消后，燃油税收入的增加将补偿地方税收当局在这些项目上的收入损失。政府收取的二级公路费也支持这种再分配，因为每年将收取一定数额的二级公路费，用于偿还债务、支付交通检查站冗员、公路养护管理和建设等特定用途。
In addition, as the increase in consumption tax on oil products per unit would have caused hardship to certain rural residents and not-for-profit industries,

^{41}

the central government committed itself to providing subsidies to grain-producing peasants,

^{42}

to public transport in urban and rural areas, including railways, buses, ferries and taxis, and to forestry and fishery workers. In particular, the central government seemed to take this opportunity to change the fuel pricing mechanism from the original controlled system to one linked to global prices under government guidance. Aviation and railway companies would be required to absorb

20 %

of the oil price fluctuation in their operations, while all others would pass it on to customers in their fuel surcharge and ticket pricing strategies, subject to relevant government approval.

^{13}

此外，由于提高成品油单位消费税会给部分农村居民和非营利性行业带来困难，

^{41}

中央政府承诺对种粮农民、

^{42}

城乡公共交通（包括铁路、公交、轮渡和出租车）以及林业和渔业工人提供补贴。特别是，中央政府似乎想借此机会改变燃料定价机制，从原来的管制制度改为在政府指导下与全球价格挂钩的机制。

20 %

航空和铁路公司将被要求在其运营中吸收油价波动的影响，而所有其他公司将在其燃油附加费和机票定价策略中将油价波动转嫁给客户，但须经政府相关部门批准。

^{13}

The reform was crucial to help balance the supply and demand of the Chinese domestic oil market under an extremely volatile global oil market. One of the government’s core purposes behind this reform was to implement a “polluter pays” philosophy to strengthen the role of taxation in fostering energy efficiency and pollution abatement, while at the same time fairly distributing public revenue among various parties and maintaining and improving the standard of the national transport systems.

^{44}

在全球石油市场极度动荡的情况下，这项改革对于帮助平衡中国国内石油市场的供求关系至关重要。政府进行这项改革的核心目的之一是贯彻 "谁污染谁付费 "的理念，加强税收在提高能源效率和减少污染方面的作用，同时在各方之间公平分配公共收入，保持和提高国家交通系统的水平。

^{44}

2.2. Australia 2.2.澳大利亚

2.2.1. In general 2.2.1.一般情况下

Transport emissions are one of the main sources of carbon emissions growth in Australia, and represent

14.6 %

of the country’s greenhouse inventory, with a

1.5 %

average annual increase in recent years.

^{45}

Passenger car transport
交通排放是澳大利亚碳排放增长的主要来源之一，占该国温室气体排放总量的

14.6 %

，近年来年均增长

1.5 %

。

^{45}

客车运输
41. State Council’s Notice of Implementation of the Reform on Fuel Taxation and Pricing, supran. 34, at sec. 2(1)VI
41.国务院关于实施燃油税费和价格改革的通知》，上接第 34 号，第 2(1)六节。34, at sec.
42. Id., at art. 3, sec. 3. According to the Notice, the improvement of the supporting measures for refined oil price, including the mechanism to subsidize grain farmers by increasing expenditures in grain planting to farmers from the provision of general direct subsidies for purchasing agricultural supplies, should be provided on an overall consideration. The general direct subsidies to grain farmers can, therefore, only be increased rather than decreased.
42.同上，第 3 条第 1 款。第 3 条第 3 款。3.根据《通知》，完善成品油价格配套措施，包括从农资综合直补资金中增加对种粮农民的种粮支出补贴机制，要统筹考虑。因此，对种粮农民的一般性直接补贴只能增加，不能减少。
43. State Council’s Notice of Implementation of the Reform on Fuel Taxation and Pricing, supra n. 34, at sec. 3 (2) I & II.
43.国务院关于实施燃油税费和价格改革的通知》，前注 34，第 3 (2) I 和 II 节。3 (2) I & II.
44. Id., at Preamble. 44.同上，序言部分。
45. AU: Commonwealth of Australia, Department of Climate Change, Australian National Greenhouse Gas Accounts: National Greenhouse Gas Inventory 2009 - Accounting for the Kyoto Target, (May 2009). Under the Kyoto Protocol, national greenhouse gas inventories are prepared in accordance with the Intergovernmental Panel on Climate Change (IPCC), Revised 1996 Guidelines for National Greenhouse Gas Inventories and other IPCC documents. Inventories consist of four sources of emissions: Energy, Industrial Processes, Agriculture, and Waste (Annex A sectors). Countries must also account for Land Use, Land Use Change and Forestry activities, for example, deforestation, afforestation and reforestation, under article 3(3) of the Protocol. emissions ranked highest of all transport emissions, followed by light commercial vehicles and heavy and medium trucks.

^{46}

While the future trend of global oil prices is difficult to predict, the introduction of the emissions trading scheme in Australia is likely to increase the price of petroleum-based fuels, potentially lowering demand for these products.

^{47}

45.澳大利亚：澳大利亚联邦气候变化部，《澳大利亚国家温室气体账户》：AU: Commonwealth Australia, Department of Climate Change, Australian National Greenhouse Gas Accounts: National Greenhouse Gas Inventory 2009 - Accounting for the Kyoto Target, (May 2009).根据《京都议定书》，国家温室气体清单是按照政府间气候变化专门委员会 (IPCC) 的《1996 年国家温室气体清单修订指南》和 IPCC 的其他文件编制的。清单包括四个排放源：能源、工业加工、农业和废物（附件 A 部门）。根据《议定书》第 3（3）条，各国还必须考虑土地利用、土地利用变化和林业活动，例如毁林、植树造林和重新造林。

^{46}

虽然全球石油价格的未来趋势难以预测，但在澳大利亚实行排放交易计划可能会提高石油基燃料的价格，从而可能降低对这些产品的需求。

^{47}

A combination of rising oil prices and the introduction of an emissions price have been seen as likely to encourage market demand for greater fuel-efficient vehicles.

^{48}

This has already been reflected in the current Australian automobile market through the sale of hybrid petrol-electric vehicles, “smaller vehicles” and fuel substitution. A recent automobile sales report (Garnaut (2008))

^{49}

further underlines the stability of light and small vehicle sales in Australia, compared to a general decline in sales of medium and large capacity vehicles. Garnaut (2008) also notes a differentiation effect between rural and/or outer suburban dwellers and their inner-city counterparts caused by carbon pricing. Specifically, rural and outer suburban dwellers will tend to particularly feel the adverse effect of rising fuel prices partly caused by the emission trading scheme,

^{50}

thereby resulting in their preference for fuelefficient vehicles.

^{51}

人们认为，油价上涨和排放价格的引入有可能鼓励市场对更节能车辆的需求。

^{48}

通过销售油电混合动力汽车、"小型汽车 "和燃料替代品，这已经反映在当前的澳大利亚汽车市场上。最近的一份汽车销售报告（Garnaut (2008)）

^{49}

进一步强调了澳大利亚轻型和小型车辆销售的稳定性，而中型和大型车辆的销售则普遍下降。Garnaut（2008）还指出，碳定价对农村和/或郊区外围居民与城市内居民产生了分化效应。具体而言，农村和外郊居民往往会特别感受到部分由排放交易计划引起的燃料价格上涨所带来的不利影响，

^{50}

从而导致他们偏好节能汽车。

^{51}

The Australian fuel tax system is sometimes referred to as a “double dipping” system, whereby the goods and services tax (GST) is applied on top of the normal duty on petroleum products, similar to the system in China. Unleaded petrol, including standard, blended E10 and premium grades, and ultra-low diesel fuel are currently taxed at AUD 0.38143 per litre, while GST at

10 %

is charged on top of these fuel duties.

^{52}

In order to discourage high carbon emissions, conventional diesel fuel is charged at a higher duty of AUD 0.40143 per litre, while, at the other end of the spectrum, petrol used for aviation and to produce LPG are taxed minimally or tax free to provide incentives for the commercial transport and the aviation industries. However, the following two major tax concession mechanisms must be considered in the current Australian tax system: (1) fuel tax credits (see section 2.2.2.); and (2) the fringe benefit tax (FBT) car concessions (see section 2.2.3.).
澳大利亚的燃油税制度有时被称为 "双浸 "制度，即在石油产品的正常关税之外再征收商品和服务税（GST），这与中国的制度类似。目前，无铅汽油（包括标准汽油、混合 E10 汽油和优质汽油）和超低柴油的税率为每升 0.38143 澳元，而商品及服务税

10 %

是在这些燃油税的基础上征收的。

^{52}

为了抑制高碳排放，传统柴油的税率较高，为每升 0.40143 澳元，而在另一端，用于航空和生产液化石油气的汽油则被征收最低税率或免税，以鼓励商业运输和航空业的发展。不过，在澳大利亚现行税制中，必须考虑以下两大税收优惠机制：(1) 燃料税抵免（见第 2.2.2 节）；(2) 附带福利税（FBT）汽车优惠（见第 2.2.3 节）。
46. Id., arts. 5-7. 46.同上，第 5-7 条。5-7.
47. R. Garnaut, Garnaut Climate Change Review: Final Report ch. 21, para. 2.5, p. 508 (Cambridge U Press 2008).
47.R. Garnaut, Garnaut Climate Change Review：最后报告》，第 21 章，第 2.5 段，第 508 页（剑桥大学出版社，2008 年）。
48. Id. 48.同上。
49. Federal Chamber of Automobile Industries, Environment and Fuels:

{CO}_{2}

Emissions and Climate Change (Apr. 2013). The Australian market shows trends towards improvements in vehicle technology and changes in consumer buying preferences toward lower emission vehicles.
49.联邦汽车工业、环境和燃料商会：

{CO}_{2}

排放与气候变化（2013 年 4 月）。澳大利亚市场呈现出汽车技术改进和消费者购买偏好向低排放汽车转变的趋势。
50. See Garnaut, supra n. 47, at ch. 16, para. 16.1.2. Due to the high representation of lower-income family groups in rural and outer suburban areas, the dwellers in these areas are particularly reliant on driving as their main transport mode, in comparison to inner city dwellers who have better access to public transport to access services and education. See also B. Randolph & D. Holloway, Social Disadvantage, Tenure and Location: An Analysis of Sydney and Melbourne, 23 Urban Policy & Research, pp. 173-201 (2005).
50.见 Garnaut，前注 47，第 16 章，第 16.1.2 段。16.1.2.由于低收入家庭群体在农村和外围郊区所占比例较高，这些地区的居民特别依赖驾车作为主要交通方式，相比之下，城市内的居民可以更好地利用公共交通获取服务和教育。另见 B. Randolph & D. Holloway, Social Disadvantage, Tenure and Location：对悉尼和墨尔本的分析》，23 《城市政策与研究》，第 173-201 页（2005 年）。
51. On the assumption that all households are affected by pricing carbon, equity in the tax system can be achieved by allocating carbon tax revenue to reduce personal income tax rates of lower income households, which would also alleviate labour shortages and inflationary pressures. See Garnaut, supran. 47, at ch. 21, para. 2.6, pp. 510-511.
51.假设所有家庭都会受到碳定价的影响，那么可以通过分配碳税收来降低低收入家庭的个人所得税税率，从而实现税收制度的公平，这也将缓解劳动力短缺和通货膨胀压力。见 Garnaut, supran.47, at ch. 21, para.
52. AU: Commonwealth of Australia, Fuel Exercise Reform (2004).
52.AU：Commonwealth of Australia, Fuel Exercise Reform (2004).

2.2.2. Fuel tax credits 2.2.2.燃料税减免

The fuel tax credit programme (the “Programme”) provides eligible taxpayers registered for GST to claim the fuel tax credits embedded in the full price of petroleum products. These tax credits are obtained through the inclusion of such amounts reported on business taxpayers’ Business Activities Statements (referred to as a “GST Return” elsewhere).

^{53}

燃料税抵免计划（以下简称 "计划"）为符合条件的商品及服务税登记纳税人提供了申请石油产品全价中包含的燃料税抵免的机会。这些税收抵免是通过将这些金额纳入商业纳税人的《商业活动报表》（在其他地方称为 "商品及服务税申报表"）而获得的。

^{53}

Australia`s fuel taxes are still amongst the lowest of all OECD member countries.

^{54}

While the Australian Federal Government collected AUD 14.5 billion in petrol, diesel and other fuel product excise duties in 2008,

^{55}

nearly

50 %

of fuel excise duties paid in Australia by taxpayers is reimbursed through the Programme, while the GST liability based on the consumption of petroleum products is largely passed onto the consumer by business proprietors. A subsidy of some AUD 5.1 billion has been distributed through the Programme, which originally proposed to reduce the tax burden for certain off-road fuel consumption for businesses, such as enterprises consuming large amounts of fuel in the course of business, including manufacturing, construction and plant operation which are eligible for fuel tax credits,

^{56}

business transport, and the importation of fuels for on-road use by heavy commercial vehicles.

^{57}

The Rudd government’s Carbon Pollution Reduction Scheme (CPRS)

^{58}

even included a proposal to offset the effect of fuel price hikes for households and heavy vehicles operators by extending this anomaly through reducing the fuel exercise. Gumley and Stoianoff (2011) argue that as a result the Programme “represents a fundamental contradiction in greenhouse policy” and should be abolished in due course.

^{59}

在所有经合组织成员国中，澳大利亚的燃油税仍然是最低的。

^{54}

虽然澳大利亚联邦政府在 2008 年征收了 145 亿澳元的汽油、柴油和其他燃料产品消费税，但

^{55}

纳税人在澳大利亚支付的近

50 %

部分燃料消费税是通过该计划偿还的，而基于石油产品消费的商品及服务税负债则主要由企业经营者转嫁给消费者。该计划最初建议减轻企业某些非道路燃料消耗的税收负担，如在业务过程中消耗大量燃料的企业，包括有资格获得燃料税减免的制造业、建筑业和工厂运营、

^{56}

商业运输以及重型商用车辆道路使用燃料的进口。

^{57}

陆克文政府的 "碳污染减排计划"（CPRS）

^{58}

甚至包括一项建议，即通过减少燃料行使量来扩大这一异常现象，从而抵消家庭和重型车辆运营商燃料价格上涨的影响。Gumley 和 Stoianoff（2011 年）认为，因此，该方案 "代表了温室政策中的根本矛盾"，应在适当的时候予以废除。

^{59}

As most businesses would be eligible to claim a certain amount of tax credits from taxable fuels used in transport or other business activities,

^{60}

this would clearly have
由于大多数企业都有资格从运输或其他商业活动中使用的应税燃料中申请一定数额的税收抵免，

^{60}

这显然会产生以下影响
53. AU: Australian Taxation Office (ATO), Fuel Tax Credit for Business: Information about who can receive fuel tax credits and how to claim them, Guide for businesses that use fuel, pp. 3-4 (Oct. 2013).
53.澳大利亚：澳大利亚税务局（ATO），《企业燃料税抵免》：关于谁可以获得燃料税抵免以及如何申请的信息，使用燃料的企业指南，第 3-4 页（2013 年 10 月）。
54. AU: Commonwealth of Australia, Architecture of Australia’s Tax and Transfer System, chart 5.12 at p. 212 (2008).
54.澳大利亚：澳大利亚联邦，《澳大利亚税收和转让体系结构》，第 212 页图 5.12（2008 年）。
55. See AU: 2008 Federal Budget, Statement 5 Revenue, tab. 6, pp. 5-20.
55.见 AU：2008 年联邦预算，报表 5 收入，第 6 页，第 5-20 页。6, pp.
56. Taxpayer Australia, Small Business: Expenses and Deductions: Fuel Tax Credits (2 Aug. 2013). The eligible taxpayers are also subject to the GST registration requirement.
56.澳大利亚纳税人，小型企业：Expenses and Deductions：燃料税抵免（2013 年 8 月 2 日）。符合条件的纳税人还须遵守商品及服务税登记要求。
57. The Programme was originally designed for road hypothecation purposes before 1959 and off-road fuel consumers were exempted and, therefore, offered concessions. However, the concessions have continued and were expanded under various similar schemes in 1982, 2000 and 2006.
57.该计划最初是为 1959 年前的公路抵押目的而设计的，非公路燃料消费者被豁免，因此获得了优惠。然而，在 1982 年、2000 年和 2006 年的各种类似计划中，优惠政策一直延续并扩大。
58. AU: Carbon Pollution Reduction Scheme 2009. This proposed cap-andtrade emissions trading scheme was passed by the House of Representatives, but not the Senate. Its aim was to introduce the design and operation of the carbon pricing scheme and was considered as a main element in Australia’s efforts to reduce its greenhouse gas emissions.
58.非盟：2009 年碳污染减排计划。这项拟议的上限与交易排放交易计划在众议院获得通过，但未在参议院获得通过。其目的是介绍碳定价计划的设计和运作，并被视为澳大利亚努力减少温室气体排放的主要因素。
59. W. Gumley & N. Stoianoff, Behavior Modifying Taxes, Emission Trading and Tax Expenditure Reform: Market Based Responses to Climate Change in Australia, in Green Taxation in East Asia p. 209, sec. 4.2. (R. Cullen, J. VanderWolk & Yan Xu eds., Edward Elgar 2011). The CPRS would provide shelter for certain sectors from the full effect of the scheme, in that motorists would be initially compensated for fuel price increases by a cent-forcent decrease in fuel excise duties
59.W. Gumley & N. Stoianoff, Behavior Modifying Taxes, Emission Trading and Tax Expenditure Reform：澳大利亚基于市场的气候变化应对措施》，《东亚的绿色税收》，第 209 页，第 4.2 节。4.2. (R. Cullen, J. VanderWolk & Yan Xu eds., Edward Elgar 2011)。CPRS 将为某些行业提供庇护，使其免受该计划全部影响的影响，因为驾驶者最初将因燃料价格上涨而得到补偿，即燃料消费税按百分比减少。
60. AU: ATO, Fuel Tax Credits for Business (Dec. 2011). In order to obtain the fuel tax credits, the tax payer should use the fuel, on which the duty has already been paid, by heavy vehicles ( 4.5 tonne gross mass or above) to engage in certain business activities including those involving machinery, plant and equipment. a detrimental effect on the environment. Even when there is a non-compliance cost for the enterprises that breach the regulations, the affected enterprises may still opt to suffer this cost rather than capping their carbon emissions or paying a higher margin cost for the purpose of compliance.

^{61}

Nevertheless, fiscal policy on the environment through offering recompensation, such as fuel tax credits, is not unique to Australia. According to an OECD study of 2007, governments of the OECD member countries have provided more than 1,150 tax exemptions or reliefs to certain industry sectors, and hundreds of refund schemes to compensate the consumers and industries.

^{62}

The environment under these fiscal incentives has consequently been the victim, together with governments who have lost revenue. This “inconvenient truth” of such fiscal mechanisms, which impose taxes to pass environmental costs onto society but that offer incentives to certain players to pollute, casts serious doubt on the equity of these environmental taxes.
60.澳大利亚：澳大利亚税务局，《企业燃料税抵免》（2011 年 12 月）。为获得燃料税抵免，纳税人应使用已缴纳税款的燃料，通过重型车辆（总质量 4.5 吨或以上）从事某些商业活动，包括涉及机械、厂房和设备的活动。即使违规企业要付出违规成本，受影响的企业仍可能选择承受这一成本，而不是为达标设定碳排放上限或支付更高的边际成本。

^{61}

然而，通过提供再补偿（如燃料税减免）来保护环境的财政政策并非澳大利亚独有。根据经合组织 2007 年的一项研究，经合组织成员国政府已为某些行业部门提供了 1150 多项免税或减税措施，并制定了数百项退税计划，以补偿消费者和行业。

^{62}

在这些财政激励措施下，环境和政府都成了受害者，政府的财政收入也因此而减少。这些财政机制征收税款，将环境成本转嫁给社会，但却鼓励某些参与者进行污染，这种 "不方便的事实 "使人对这些环境税的公平性产生严重怀疑。

2.2.3. FBT car concessions
2.2.3.FBT 汽车优惠

The Australian FBT provides distinct rules as a concession for the private use of employer-provided cars. The concession consists of favourable valuation rules, referred to as “salary sacrifice” arrangements, whereby employers can take advantage of a statutory formula to reduce the FBT payable as the level of employee vehicle usage increases. In consequence, car benefits ranked as the most common of all fringe benefits in Australia during 2005-06, with 52,570 of such benefits being provided in this period.
澳大利亚的 FBT 规定了独特的规则，作为对私人使用雇主提供的汽车的优惠。这种优惠包括有利的估价规则，即 "工资牺牲 "安排，根据这种安排，雇主可以利用法定公式，随着雇员车辆使用量的增加而减少应支付的 FBT。因此，2005-2006 年期间，汽车福利是澳大利亚所有附带福利中最常见的福利，在此期间共提供了 52 570 项此类福利。
The intention behind the rules of the Fringe Benefits Assessment Act (1986) was to reduce compliance costs, on the assumption that the more kilometres employees drove, the higher the percentage of business travel during the FBT financial year.

^{63}

However, an anomaly created by the Act provided a tax incentive to drive more, regardless of the employees’ purpose. The taxable value of the car fringe benefits can be derived by using either of two preferred methods. The first of these is the logbook method, whereby drivers record odometer travel mileage in their logbooks. The second uses the statutory formula method.

^{64}

The philosophy behind this method is that if employees drive more kilometres in total, their “business use” percentages would consequently be higher.

^{65}

As the deemed “business use” percentage of calculating fringe benefits provided by
附带福利评估法》（1986 年）规则背后的意图是降低合规成本，其假定是，员工驾车行驶的公里数越多，则在 FBT 财政年度内出差的比例就越高。

^{63}

然而，该法造成的一个反常现象是，无论雇员的目的是什么，都为多开车提供了税收激励。汽车附带福利的应税价值可通过两种首选方法中的任何一种得出。第一种是行车日志法，即驾驶员在行车日志中记录里程表上的旅行里程。第二种是法定公式法。

^{64}

这种方法背后的理念是，如果员工驾驶的总公里数越多，他们的 "业务使用 "百分比就会越高。

^{65}

由于在计算下列人员提供的附带福利时，认定的 "业务使用 "百分比为
61. S.-A. Joseph, Why should there always be a loser in Environmental Taxation in Environmental Taxation and Climate Change: Achieving Environmental Sustainability through Fiscal Policy ch. 5, p. 66(L. Kreiser et al. eds., Edward Elgar Publishing 2012).
61.S.-A. Joseph, Why should the always be a loser in Environmental Taxation in Environmental Taxation and Climate Change: A number of countries.Joseph, Why should there always be a loser in Environmental Taxation in Environmental Taxation and Climate Change：第 5 章，第 66 页（L. Kreiser 等编，Edward Elgar 出版社，2012 年）。
62. OECD, The Political Economy of Environmentally Related Taxes, OECD Observer (OECD 2007). See also Joseph, supra n. 61.
63. See AU: Tax Laws Amendment (2011 Measures No. 5) Bill 2011 Explanatory Memorandum, paras. 5.10 and 5.12. The regressive “statutory rate” method under the previous AU: Fringe Benefits Tax Assessment Act 1986, sec. 9 (1) was repealed, to be replaced by the flat rate of

20 %

under AU: Tax Laws Amendment (2011 Measures No. 5) Act 2011 sch. 5.
63.见 AU：《2011 年税法修正案（2011 年第 5 号措施）法案》解释性备忘录，第 5.10 和 5.12 段。5.10 和 5.12 段。以前的《澳大利亚：1986 年附带福利税评估法》第 9（1）条规定的递减 "法定税率 "方法被废除，取而代之的是 "法定税率"。根据《澳大利亚：税法修正案（2011 年第 5 号措施）2011 年法案》第 5 节，以前的《澳大利亚：1986 年附带福利税评估法》第 9 (1) 条规定的累退 "法定税率 "方法被废除，取而代之的是

20 %

统一税率。
64. This method is often preferred in practice as it does not require the employees to maintain a logbook record of their business travel to determine the business travel percentage applicable to the cars provided.
64.在实践中，这种方法往往更受欢迎，因为它不要求雇员保留出差日志记录，以确定适用于所提供汽车的出差百分比。
65. D. Kraal, P.W. Senarath Yapa & D. Harvey, The impact of Australia’s Fringe Benefits Tax for cars on petrol consumption and greenhouse emissions, 23 Australia. Tax Forum, p. 193 (2008).
65.D. Kraal, P.W. Senarath Yapa & D. Harvey, The impact of Australia's Fringe Benefits Tax for cars on petrol consumption and greenhouse emissions, 23 Australia.税务论坛》，第 193 页（2008 年）。
the employer decreases when the motor vehicle’s driven mileage increases, the employer could save tax by allowing employees to travel extra kilometres to minimize the taxable fringe benefits.

^{66}

当机动车的行驶里程增加时，雇主的应纳税福利就会减少，雇主可以通过允许雇员多行驶几公里来节省税款，从而将应纳税福利降至最低。

^{66}

Notwithstanding considerable concessions to taxpayers under the existing rules,

^{67}

in May 2011, the government announced changes to the statutory formula method of calculating the FBT on car fringe benefits, gradually moving from four-tiered rates ranging from

26 %

7 %

, to a flat statutory rate of

20 %

on the deemed business travel usage of motor vehicles for employment contracts entered after 10 May 2011, and finally to a system not related to the number of kilometres driven by employees. In addition to the negation of the previously noted unintended tax effect,

^{68}

the change of policy should also minimize the GHG emissions previously encouraged by the regressive FBT “statutory rates”. Using the “statutory formula” method, the employer could have typically saved from AUD 2,000 to AUD 4,000 per employee,

^{69}

but the FBT tax reform has now closed this loophole.
尽管在现行规则下对纳税人给予了相当大的优惠，

^{67}

2011 年 5 月，政府宣布修改计算汽车附带福利的 FBT 的法定公式方法，从

26 %

到

7 %

的四级税率逐步过渡到对 2011 年 5 月 10 日之后签订的雇佣合同中视为商务旅行使用的机动车采用

20 %

的统一法定税率，并最终过渡到与雇员驾驶公里数无关的制度。

^{68}

除了否定之前提到的意外税收效应之外，政策的改变还应最大限度地减少之前由累退性的财务和预算税 "法定税率 "所鼓励的温室气体排放。使用 "法定公式 "方法，雇主通常可以为每名雇员节省 2,000 至 4,000 澳元，

^{69}

但是，FBT 税制改革现已堵塞了这一漏洞。
This reform can be seen as showing the determination of the Australian government to create a sustainable economy, whereby greater carbon emission reductions are obtained from the smarter usage of cars, demand for transport oil is reduced and roads become less congested. A major concern, expressed by Garnaut (2008),

^{70}

is that the current FBT reform will change the economic landscape of the previously heavily subsidized Australian automobile industry.

^{71}

Although the Australian government has provided incentives to an automobile funding and assistance programme,

^{72}

recent decisions by the major car makers to terminate production facilities in Australia

^{73}

may compel the government to reconsider further investment in the industry.
这项改革表明了澳大利亚政府创建可持续经济的决心，即通过更明智地使用汽车来减少碳排放，降低对运输石油的需求，减少道路拥堵。

^{70}

Garnaut（2008 年）所表达的一个主要担忧是，当前的联邦税改革将改变之前获得大量补贴的澳大利亚汽车行业的经济格局。

^{71}

虽然澳大利亚政府为汽车资助和援助计划提供了激励措施，但

^{72}

最近主要汽车制造商决定终止在澳大利亚的生产设施

^{73}

可能会迫使政府重新考虑对该行业的进一步投资。

3. Resources Tax Reforms 3.资源税改革

3.1. China 3.1.中国

Resources taxes, though not necessarily linked to environmental protection, are considered in China, as elsewhere,
与其他地方一样，中国也考虑征收资源税，尽管这与环境保护没有必然联系、
66. Id., at p. 205.
66.同上，第 205 页。
67. Commonwealth of Australia, Tax Expenditures Statement D26, p. 150 (2007), stated that such concessions cost AUD 1,050 million in forgone revenues during the 2007 financial year.
67.澳大利亚联邦，《税收支出报表》D26，第 150 页（2007 年）指出，2007 财政年度，此类优惠造成 10.5 亿澳元的收入损失。
68. Kraal, Senarath Yapa & Harvey, supra n. 65, at p. 193. The Statutory Rate method of the FBT calculation was designed initially for its simplicity and as an indirect way of helping the ailing Australian domestic motor vehicle industry. It was developed out of a policy called the “Button Plan”, named after the then Federal Minister of Industry and Commerce, John Button.
68.Kraal, Senarath Yapa & Harvey，前注 65，第 193 页。采用法定税率法计算澳大利亚联邦税，最初是为了简单起见，同时也是为了间接帮助濒临倒闭的澳大利亚国内汽车工业。它是根据一项名为 "巴顿计划 "的政策制定的，该计划以当时的联邦工商部长约翰-巴顿的名字命名。
69. Id, at tab. 6.1.
69.同上，第 6.1 页。6.1.
70. Garnaut, supran. 47 , at ch. 16.1 .3, p. 392.
70.Garnaut, supran.47, at ch. 16.1 .3, p. 392.
71. Kraal, Senarath Yapa & Harvey, supran. 65 , at p. 216.
71.Kraal, Senarath Yapa & Harvey, supran.65, at p. 216.
72. AU: Australian Department of Industry, Automobile Program, 2011. Since 2011, the Australian government has provided initiatives and assistance through four separate programmes to sustain the country’s struggling auto-making industries.
72.澳大利亚：澳大利亚工业部，汽车计划，2011 年。自 2011 年以来，澳大利亚政府已通过四项独立计划提供倡议和援助，以维持该国陷入困境的汽车制造行业。
73. ABC News (Australia), Ford Australia to Close Broadmeadows and Geelong Plants, 1,200 Jobs to Go (23 May 2013). Since Ford Australia s announcement in May 2013, Holden and Toyota, as the other two major car manufacturers, have both decided to terminate the production facilities in Australia in the next few years. Although the government has reached out to provide the assistance programme, not every manufacturer has applied for assistance and business decisions were made on the basis of the strong Australian dollar, high production costs and relatively small markets, to come under the broad definition of environmental taxes.

^{74}

Following 37 years of essentially tax-free exploitation of mineral resources, the first mining resources tax in China was enacted in 1986 in that article 5 of the Mineral Resources Law stated that “the State implements a system that is levied on mineral resources exploration” (unofficial translation).

^{75}

This law stated that any enterprise exploring and extracting natural resources should pay compensation to the state due to losing such scarce resources. Any mineral resource exploration or prospecting activities were subject to both resources taxes and “resource compensation”.
73.ABC News（澳大利亚），Ford Australia to Close Broadmeadows and Geelong Plants, 1,200 Jobs to Go（2013 年 5 月 23 日）。自福特澳大利亚公司于 2013 年 5 月宣布关闭工厂以来，霍顿和丰田作为另外两大汽车制造商，也都决定在未来几年内关闭在澳大利亚的生产设施。虽然政府已伸出援手，提供了援助计划，但并非每家制造商都申请了援助，而且企业决定的依据是澳元坚挺、生产成本高和市场相对较小，属于广义环境税的范畴。

^{74}

在矿产资源开发基本免税 37 年之后，中国于 1986 年首次开征矿产资源税，《矿产资源法》第 5 条规定 "国家实行矿产资源勘查征收制度"（非官方译文）。

^{75}

该法规定，任何勘探和开采自然资源的企业都应向国家缴纳因失去稀缺资源而产生的补偿费。任何矿产资源勘探或探矿活动都必须缴纳资源税和 "资源补偿费"。
Resource taxes were levied on mineral resources, including oil and gas produced onshore and offshore. For oil and gas, taxes were levied based on the volume of oil or natural gas produced. However, further reforms in 2011 first applied in a pilot scheme to Xinjiang Province effective from June 2010, then extending to additional 11 western provinces from December 2010, and finally applying to all of China from November 2011, based taxes on sales value, at rates of between 5% to

10 % .^{76}

Production royalties are also levied in China on oil and gas, at rates ranging from

2 %

12.5 %

, based on annual gross production volumes.
对矿产资源征收资源税，包括陆上和海上生产的石油和天然气。对于石油和天然气，根据石油或天然气产量征税。然而，2011 年的进一步改革首先在新疆省进行试点，自 2010 年 6 月起生效，随后自 2010 年 12 月起扩展至西部其他 11 个省份，最后自 2011 年 11 月起适用于整个中国，根据销售额征税，税率在 5%至

10 % .^{76}

之间。
The November 2011 reforms also encompassed mined resources, such as coal, iron ore and rare earths. These were taxed according to sales volumes, but the rates were raised to reflect their scarcity and the level of demand, at RMB 0.4 to RMB 60 per tonne for rare earths, RMB 8 to RMB 20 for coking coal, RMB 0.3 to RMB 5 for other coals and RMB 2 to RMB 30 for iron ore. In 2013, a Tax Notice jointly promulgated by both the Ministry of Finance and the State Administration of Taxation (SAT) established a tax system based on the categorization of products from 280 mines nationwide by classifying these mineral products into seven different bands, and taxing their products on different rates from RMB 3.0 (Band 7) to RMB 10.0 (Band 1) per metric ton of mineral product.

^{77} A

tax base change to sales value has been proposed on several occasions in the past, but has been postponed on various occasions due to fears of inflation, a downturn in the economy and severe losses amongst the big local coal-producers. The Ministry of Finance has, however, indicated that this reform may go through in the near future as a part of significant environmental tax reforms.

^{78}

2011 年 11 月的改革还包括煤炭、铁矿石和稀土等矿产资源。这些资源按销售量征税，但税率提高以反映其稀缺性和需求水平：稀土为每吨 0.4 至 60 元人民币，炼焦煤为每吨 8 至 20 元人民币，其他煤炭为每吨 0.3 至 5 元人民币，铁矿石为每吨 2 至 30 元人民币。2013 年，财政部和国家税务总局联合发布《税收公告》，建立了以全国 280 个矿山产品分类为基础的税收制度，将这些矿产品划分为七个不同的税目，按每吨矿产品 3.0 元（第 7 税目）至 10.0 元（第 1 税目）的不同税率征税。

^{77} A

过去曾多次提议将税基改为销售价值，但由于担心通货膨胀、经济下滑和当地大型煤炭生产商严重亏损，多次被推迟。不过，财政部表示，作为重大环境税改革的一部分，这项改革可能会在不久的将来通过。

^{78}

74. See Vocabulary of International Revenue (2nd ed.). In a broad sense, “environmental taxes” refer to all kinds of taxes and duties that relate to the use of natural resources and environmental protection and ecological conservation, including resources tax, pollution emission duties, pollution products tax (or its input taxed credit), or any modification of taxes due to environmental considerations.
74.见《国际税收词汇》（第二版）。从广义上讲，"环境税 "是指与自然资源利用、环境保护和生态保护有关的各种税收和关税，包括资源税、污染排放税、污染产品税（或其进项税抵免），或因环境因素而对税收进行的任何修改。
75. CN: Standing Committee of the National People’s Congress, Mineral Resources Law in the PRC, art. 5 (1 Oct. 1986).
75.中国：全国人民代表大会常务委员会，《中华人民共和国矿产资源法》，第 5 条（1986 年 10 月 1 日）。5 （1986 年 10 月 1 日）。
76. CN: Ministry of Finance and SAT, Detailed Rules for the Implementation of the Provisional Regulation of People’s Republic of China on Resource Tax, Order No. 66 ( 1 Nov. 2011).
76.CN：财政部和国家税务总局，《中华人民共和国资源税暂行条例实施细则》，第 66 号令（2011 年 11 月 1 日）。
77. CN: Ministry of Finance and SAT, Notice of Ministry of Finance and SAT on Adjustments on Resources Tax Rates and Standards of Ore Mineral Products, Order No. [2013], 109.
77.中国：财政部、国家税务总局，《财政部、国家税务总局关于调整矿产品资源税税率和税额标准的通知》，财税[2013]109 号令。
78. For instance, according to Lou Jiwei, Head of Ministry of Finance, at the fifth US-China Strategic and Economic Dialogue (July 2013), as reported by Li Xin & C. Shek, China to Extend Resource Tax Reforms to Cover Coal, Interfax, Natural Gas Daily (23 July 2013). Similar comments have also recently been made by several other top Ministry of Finance officials.
78.例如，财政部部长楼继伟在第五次中美战略与经济对话（2013 年 7 月）上表示，Li Xin & C. Shek 报道，《中国将扩大资源税改革范围以涵盖煤炭》，国际文传电讯社，《天然气日报》（2013 年 7 月 23 日）。财政部其他几位高官最近也发表了类似评论。
“Resource compensation” in article 5 of China’s Mineral Resources Law refers to compensation to the state as the owner of all mining property from mining operators for the right to conduct such mining exploration and prospecting. In 1993, the 6th Standing Committee of the State Council promulgated the Provisions on Administration of Collection of Mineral Resources Compensation Fees, which came into effect in 1994. The key change from the 1986 legislation was that the fee would no longer be based on “super profits”, i.e. only profits of mining enterprises above a certain level of profitability were taxed by the government, but on the categorization on sale of the particular mineral products,

^{79}

at a specific rate levied on the turnover of each mine.

^{80}

中国《矿产资源法》第 5 条中的 "资源补偿费"，是指国家作为矿业权人对矿业权人勘查、探矿权的补偿。1993 年，第六届国务院常务会议颁布了《矿产资源补偿费征收管理规定》，并于 1994 年开始实施。与 1986 年的法律相比，《规定》的主要变化是不再以 "超额利润 "为征收依据，即只有超过一定盈利水平的矿山企业的利润才由政府征税，而是以特定矿产品的销售分类为征收依据，

^{79}

按每个矿山的营业额征收特定的税率。

^{80}

In spite of the apparent fairness of this ad valorem compensation system

^{81}

compared to taxing somewhat arbitrary super-profits, the 1994 provision contains two main features that have undermined the environmental effectiveness of the compensation fee regime. First, the purpose of the revenue collected through the fees, be it incomebased or ad valorem, does not reflect China’s sovereignty over the mineral resources being explored or prospected. In particular, article 3 of the Administrative Measures for the Use of Mineral Resources (1996) states that:
尽管这种从价补偿制度

^{81}

与任意征收超额利润税相比具有明显的公平性，但1994年的规定包含两个主要特点，损害了补偿费制度的环境效益。首先，无论是从量还是从价征收，补偿费的征收目的都没有体现中国对所勘探或开采矿产资源的主权。特别是《矿产资源利用管理办法》（1996 年）第三条规定：
such compensation collected is mainly for the purposes of exploration or systematic search expenditure for mineral resources (no less than

70 %

of the annual budget of the compensation fees). (Unofficial translation)

^{82}

收取的补偿费主要用于矿产资源的勘探或系统搜索支出（不少于补偿费年度预算的

70 %

）。(非官方翻译）

^{82}

The rest of the annual budget would be allocated to mineral resources conservation and relevant administrative costs. The compensation system does not, therefore, constitute a “royalty” charge by a government as a compensation for it giving up its sovereign rights on its mineral resources in line with international practice,

^{83}

and, in channelling such mining revenue back to the mining enterprises, it fails to provide for the common good of the country’s citizens.
年度预算的其余部分将用于矿产资源保护和相关行政费用。

^{83}

因此，根据国际惯例，补偿制度并不构成政府因放弃对矿产资源的主权权利而收取的 "特许权使用费"，而且在将这些采矿收入返还给采矿企业的过程中，也未能为该国公民的共同利益做出规定。
Second, the average rate of return on the “economic rent” by the mining enterprises assessed by the government for the compensation fee has been extremely low at

1.18 %

per annum between 1994 and 2006.

^{84}

Accordingly, in itself the
其次，1994 年至 2006 年间，政府评估的矿山企业补偿费 "经济租金 "的平均回报率极低，仅为每年

1.18 %

。

^{84}

因此，就其本身而言
79. CN: State Council, Provisions on Administration of Collection of Mineral Resources Compensation Fees, Decree No. 150, art. 3 (1 Apr. 1994).
79.中国：国务院，《矿产资源补偿费征收管理规定》，第 150 号令，第 3 条（1994 年 4 月 1 日）。3 （1994 年 4 月 1 日）。
80. Id., at arts. 5 to 7.
80.同上，第 5 至 7 条。同上，第 5 至 7 条。
81. Id., art. 3. According to the provision, “Mineral resources compensation fees shall be computed and collected at a certain ratio of the sales income of mineral products. The mineral resources compensation fees paid by enterprises shall be included in their management expense” (unofficial translation)
81.同上，第 3 条。3.根据该条款，"矿产资源补偿费按矿产品销售收入的一定比例计算和收取。企业缴纳的矿产资源补偿费计入企业管理费用"（非正式译文）。
82. CN: Ministry of Finance and Ministry of Land and Resources, Administrative Temporary Measures for Mineral Resources Compensation Fees, art. 3 (Order No. Cai Ji 1996 [1076]). Although these measures were replaced by Order No. Cai Jian [Finance Ministry] 2001 [807], without mention of the

70 %

stipulation, the essential main purpose of such compensation fees, i.e. for exploration, remained unchanged.
82.中国：财政部、国土资源部，《矿产资源补偿费管理暂行办法》，第 3 条（1996 年财基[1076]号令）。中国：财政部、国土资源部，《矿产资源补偿费管理暂行办法》，第 3 条（1996 年[1076]财政令）。尽管这些办法被 2001 年[财政部]财建[807]号令所取代，但并未提及

70 %

规定，此类补偿费的基本主要用途（即用于勘探）保持不变。
83. P. Mitchell et al., Advancing the EITI in the Mining Sector: A Consultation with Stakeholders, Extractive Industries Transparency Institute (EITI), pp. 4-28 (2009), available at http://eiti.org/files/MINING Compressed. pdf.
83.P. Mitchell 等人，《在采矿业推进采掘业透明度行动倡议》：A Consultation with Stakeholders, Extractive Industries Transparency Institute (EITI), pp. 4-28 (2009), available at http://eiti.org/files/MINING Compressed. pdf.
84. Wang Meng, Resources Tax Research, Econ. Science Press, pp. 114-128 (2010). Prior to 1994, under the country’s planned economic system, China did not collect any “resources rent” or mineral resources tax on mining enterprises. The rate of return refers to the contribution of mining enterprises to the country, representing compensation for loss of sovereignty of these resources from the country. See also Beijing Bureau of compensation fee regime is unlikely to have any significant effect in maintaining the sustainable development of the Chinese mining industry.

^{85}

84.王猛，《资源税研究》，经济科学出版社，第 114-128 页（2010 年）。王猛，《资源税研究》，经济科学出版社，第 114-128 页（2010 年）。1994 年之前，在中国的计划经济体制下，中国没有向矿业企业征收 "资源租金 "或矿产资源税。回报率是指矿业企业对国家的贡献，是对国家丧失这些资源主权的补偿。另见北京局的补偿费制度不可能对保持中国矿业的可持续发展产生任何重大影响。

^{85}

3.2. Australia 3.2.澳大利亚

The Australian government has raised revenue from the extraction of certain natural resources through specific resources taxes and royalties since the enactment of the Petroleum Resource Rent Tax (PRRT) Assessment Act 1987, which originally applied to oil and gas production profits derived from Australian territorial waters outside the coastal limit.

^{86}

From 2012, the tax was extended to onshore as well as offshore projects. The PRRT tax rate is applied to

40 %

of the profits of a petroleum project after deduction of exploration, development and operating costs. In addition, costs that are allowed to be carried forward to offset future income can be uplifted at the longterm bond rate (LTBR) plus 15% for exploration expenditure and LTBR plus 5% for development and operating expenditures.

^{87}

This favourable treatment for petroleum project investors has, however, been viewed as encouraging prospective oil and/or gas extractors to commit to substantial sunk costs at the initial planning stage, but to run the risk of being subject to the “normal tax treatment” later, i.e. the “obsolescing bargain” issue in the resource literature.

^{88}

This is of crucial importance in the sense that prospective extractors may encounter fluctuating after-tax profits due to the government’s introduction and subsequent withdrawal of favourable tax treatment (the “hold up” problem).

^{89}

自1987年颁布《石油资源租税（PRRT）评估法》以来，澳大利亚政府一直通过征收特定资源税和特许权使用费来提高某些自然资源的开采收入。

^{86}

从2012年起，该税种扩展至陆上和近海项目。PRRT税率适用于石油项目扣除勘探、开发和运营成本后的

40 %

利润。此外，允许结转以抵消未来收入的成本可按长期债券税率（LTBR）上调，勘探支出加 15%，开发和运营支出加 5%。

^{87}

然而，这种对石油项目投资者的优惠待遇被认为是鼓励潜在的石油和/或天然气开采者在最初的规划阶段投入大量的沉没成本，但却冒着日后受到 "正常税务处理 "的风险，即资源文献中的 "陈旧交易 "问题。

^{88}

这一点至关重要，因为未来的开采者可能会遇到由于政府引入和随后撤销优惠税收待遇而导致税后利润波动的问题（"搁置 "问题）。

^{89}

This problem has also caused much debate with regard to taxes introduced to cover the mining of minerals, i.e. first, the resource super profit

tax

(RSPT), and then its replacement: the mineral resource rent tax (MRRT). The RSPT represented one of the Australian government’s most important tax proposals following the Henry Review,

^{90}

这个问题也引起了人们对矿产开采税（即先是资源超额利润

tax

（RSPT），然后是其替代税：矿产资源租金税（MRRT））的广泛讨论。资源超额利润税是澳大利亚政府在《亨利评论》

^{90}

之后提出的最重要的税收建议之一。

Land and Resources, Mineral Resources Exploration Compensation System, 19 Sept. 2010, available at www.mlr.gov.cn/bsfw/cjwtjd/yw/201009/ t20100919_769438.htm#.
国土资源部，《矿产资源勘查补偿制度》，2010 年 9 月 19 日，见 www.mlr.gov.cn/bsfw/cjwtjd/yw/201009/ t20100919_769438.htm#。
85. Zhang Weibo, Can there be more traps in Resources Economics? 4th ed. (Journalist Observation 2006). According to research data from the Shanxi Province Environmental Science Research Institute, the provincial economy has lost RMB 100 billion since the 1970s due to the coal mining industry. Environmental conservation expenditures from the same period were only RMB 1.385 billion, less than

3.5 %

of the RMB 40 billion compensation fee collected, highlighting the deficiencies of the resource tax system.
85.张伟波，《资源经济学还能有更多陷阱吗？第 4 版（记者观察 2006 年）。根据山西省环境科学研究院的研究数据，自 20 世纪 70 年代以来，该省因煤炭开采业造成的经济损失达 1000 亿元人民币。同期的环境保护支出仅为 13.85 亿元，还不到 400 亿元补偿费的

3.5 %

，资源税制度的缺陷凸显。
86. AU: Commonwealth of Australia, Architecture of Australia’s Tax and Transfer System, pp. 27-31 and 127-140 (Aug. 2008). Exceptions to the coastal limit are the North West Shelf exploration permit area and the Joint Petroleum Development Area in the Timor Sea.
86.澳大利亚：澳大利亚联邦，《澳大利亚税收和转让体系结构》，第 27-31 页和第 127-140 页（2008 年 8 月）。西北大陆架勘探许可区和帝汶海联合石油开发区是沿海限制的例外。
87. AU: Petroleum Resource Rent Tax (PRRT) Assessment Act 1987, arts.

34 A (4)

and 36 C .
87.AU：《1987 年石油资源租税评估法》，

34 A (4)

和 36 C .

34 A (4)

和 36 C .
88. R. Boadway & M. Keen, Theoretical perspectives on resource tax design in The Taxation of Petroleum and Minerals: Principles, Problems and Practice pp. 14-17 (P. Daniel, M. Keen & C. McPherson eds., Routledge 2010).
88.R. Boadway & M. Keen, Theoretical perspectives on resource tax design in The Taxation of Petroleum and Minerals. Principles, Problems and Practice pp：原则、问题与实践》，第 14-17 页（P. Daniel、M. Keen 和 C. McPherson 编辑，Routledge 2010 年）。
89. Id., at p. 15. The government has an incentive to offer relatively generous treatment at the planning stage of a prospective mining project, but much less generous treatment once it is in place. Accordingly, the “hold up” problem, i.e. for ward-looking miners recognize the changed incentive that the government encounters ex post, in other words to renege on its commitments, and are, therefore, reluctant to invest despite the promised generous treatment.
89.同上，第 15 页。政府的动机是在预期采矿项目的规划阶段提供相对优厚的待遇，但一旦项目实施，待遇就会大打折扣。因此，就出现了 "搁置 "问题，即有意向的矿工认识到政府在事后改变的动机，换句话说，就是违背承诺，因此，尽管政府承诺提供优厚待遇，他们还是不愿意投资。
90. AU: Commonwealth of Australia, A New Resource Taxation Regime (21 Mar. 2012).
90.澳：澳大利亚联邦，《新资源税制度》（2012 年 3 月 21 日）。
and was proposed not only to raise revenue but also to enable a “more balanced development of non-renewable resources” in the country.

^{91}

It would have allowed the government to take a

40 %

stake in all resource projects, sharing any “super profits”, which are defined as revenues less cost above ten-year-government bond rates,

^{92}

and raising an estimated AUD 4 billion in its first four years.

^{93}

^{91}

40 %

该建议不仅是为了增加收入，也是为了使该国的 "不可再生资源得到更均衡的发展"。

^{91}

它允许政府在所有资源项目中参股，分享任何 "超额利润"，"超额利润 "的定义是收入减去高于十年期政府债券利率的成本，

^{92}

并在头四年筹集约 40 亿澳元的资金。

^{93}

Unsurprisingly, the multinational mining giants with significant Australian operations did not want to bear these extra costs.

^{94}

Partly as a result of their complaints, the proposed RSPT (and the Rudd government itself) was struck down less than two months after the proposal was put forward.

^{95}

The incoming Prime Minister, Julia Gillard, announced an “improved tax arrangement”,* reducing the marginal tax rate from

40 %

22.5 %, 57

restricting the charging scope of the new, more “polite-sounding”, MRRT to coal and iron ore, and offering more generous tax concessions to the mining giants.

^{5}

According to Treasury modelling, this will result in these multinationals being taxed at an average rate of

36.4 %

on their industry-wide gross operating profits, on par with or lower than their current tax levels on their profits across all industries, 99 largely due to a significant tax concession allowing them to calculate depreciation allowances based on market value rather than book value of their assets, while smallor medium-sized projects will suffer tax at an average rate of

48.9 %^{100}

This clearly creates a non-level playing field, disadvantaging the Australia-based smaller-scale miners, while, at the same time, making life easier for the multinational mining conglomerates.
不出所料，在澳大利亚拥有大量业务的跨国矿业巨头并不想承担这些额外费用。

^{94}

部分由于他们的抱怨，拟议的 RSPT（以及陆克文政府本身）在提出不到两个月后就被否决了。

^{95}

继任总理朱莉娅-吉拉德（Julia Gillard）宣布了一项 "改进后的税收安排"，* 将边际税率从

40 %

降至

22.5 %, 57

，将新的、听起来更加 "礼貌 "的矿业资源税的征收范围限制在煤炭和铁矿石上，并为矿业巨头提供更加慷慨的税收优惠。

^{5}

根据财政部的建模，这将使这些跨国公司的全行业经营毛利润的平均税率为

36.4 %

，与他们目前对所有行业利润的征税水平相当或更低，99 主要是因为一项重大的税收优惠政策允许他们根据资产的市场价值而不是账面价值计算折旧免税额、而中小型项目的平均税率为

48.9 %^{100}

这显然造成了不公平的竞争环境，使澳大利亚的小型矿商处于不利地位，同时也为跨国矿业集团提供了便利。
The royalty system, operated by the individual states, also represents a source of discrimination. According to the
各州实行的特许权使用费制度也是歧视的一个根源。根据
91. P. Cleary, Too Much Luck: The Mining Boom and Australia’s Future p. 75 (Black Inc. 2011).
91.P. Cleary, Too Much Luck: The Mining Boom and Australia's Future 第 75 页（Black Inc.）
92. R. Valenzuela, RSPT to MRRT: Are we better off? The Age (12 July 2010).
92.R. Valenzuela, RSPT to MRRT: Are we better off?时代》（2010 年 7 月 12 日）。
93. P. Ker, Mining Tax Embarrassment as Rio Funds Returned, The Sydney Morning Herald (9 Aug. 2013). The Rudd’s government pre-election financial forecast predicted that the mining tax would raise only AUD 4 billion over the first four years, much less than the original estimate of AUD 22.5 billion.
93.P. Ker, Mining Tax Embarrassment as Rio Funds Returned, The Sydney Morning Herald (9 Aug. 2013)。陆克文政府在大选前的财政预测中预计，矿业税在头四年仅能筹集 40 亿澳元，远低于最初估计的 225 亿澳元。
94. Id. Examples of these multinational mining conglomerates include: Rio Tinto (London-based), BHP (Melbourne-based but London-listed) and Xstrata (Swiss-based).
94.同上。这些跨国矿业集团包括：力拓（总部设在伦敦）、必和必拓（总部设在墨尔本，但在伦敦上市）和 Xstrata（总部设在瑞士）：力拓（总部设在伦敦）、必和必拓（总部设在墨尔本，但在伦敦上市）和 Xstrata（总部设在瑞士）。
95. J. Macky, Timeline: Evolution of the proposed tax regime: MRRT (KPMG Australia 2011).
95.J. Macky, Timeline：J. Macky, Timeline: Evolution of the proposed tax regime：MRRT (KPMG Australia 2011)。
96. Commonwealth of Australia, supran. 90.
96.澳大利亚联邦90.
97. Valenzuela, supra n . 92. The official tax rate of MRRT will be levied on

30 %

of MRRT assessable profit, which is defined as assessable receipts minus deductible expenditure, including an MRRT allowance. The MRRT allowance is proposed to be set at the long-term government bond rate plus

7 %

( 700 basis points). Projects will also be eligible for a

25 %

extraction allowance, which reduces the effective statutory tax rate to

22.5 %

.
97.Valenzuela, supra n .92.MRRT 的正式税率将按 MRRT 应税利润的

30 %

征收，应税利润的定义是应税收入减去可扣除支出，包括 MRRT 免税额。建议将 MRRT 津贴定为长期政府债券利率加

7 %

（700 个基点）。项目还有资格获得

25 %

提取免税额，从而将实际法定税率降至

22.5 %

。
98. Cleary, supran. 91. 98.Cleary, supran.91.
99. Australian Council of Trades Unions (ACTU), Submission to the Senate Select Committee on the Scrutiny of New Taxes D No. 41/2010, Inquiry into the Minerals Resource Rent Tax and Expanded Petroleum Resource Trend Tax, p. 7 (29 Oct. 2010 ). According to the submission, the scale of windfall gains for the industry has increased significantly during the past decade. It argued that, according to economic rent theory, the resources tax should be levied differently from corporate income tax, in that the resources tax should represent a charge imposed by the resources’ owner, the Australian citizenry, on mining production.
99.澳大利亚工会理事会(ACTU)，向参议院审查新税种特设委员会提交的材料，D 41/2010 号，《矿产资源租赁税和扩大的石油资源趋势税调查》，第 7 页(2010 年 10 月 29 日)。根据提交的材料，在过去十年中，该行业的暴利规模大幅增加。意见书认为，根据经济租金理论，资源税的征收应有别于企业所得税，因为资源税应代表资源所有者--澳大利亚公民对采矿生产征收的费用。
100. Cleary, supra n. 91 . See also ACTU, supran. 99. The

48.9 %

is an estimated effective tax rate for small-scale miners: although the MRRT excludes miners with MRRT-assessable profits of less than AUD 75 million, it also excludes such small-scale miners from the benefit of instant write-off of their up-front mining investment cost.
100.Cleary, supra n. 91 .另见 ACTU, supran.

48.9 %

是对小规模矿工的估计有效税率：虽然市场RRT 将市场RRT 可评估利润低于 7 500 万澳元的矿工排除在外，但它也将这些小规模矿工排除在外，使其无法享受即时注销其前期采矿投资成本的好处。
Henry Review, under the current output-based royalties regime, the “calculation of royalties does not take production costs into account; this leads to less exploration, lower industry output, and earlier closure of projects”,

^{101}

due to the fact that the impost is paid as soon as production commences, rather than when the company actually makes a profit.

^{102}

Generally, small-scale miners are mainly involved in the exploration of the low-value, but comparatively high quantity non-metallic mining products

^{103}

and, therefore, suffer high royalties on production, while the mining giants primarily dedicate their resources to exploration of high-value, metallic mining products that are taxed ad valorem with decreasing royalty rates for downstream processing of marketable products.

^{104}

These decreasing royalty rates were purposely designed to "stimulate investment in relevant downstream processing facilities

China and Australia's Responses to Environmental Challenge: A Comparative Analysis - Environmental Tax Reforms 中国和澳大利亚应对环境挑战的措施：比较分析 - 环境税改革