The COVID-19 pandemic has raised awareness of the urgency of reforming our economy to achieve a global recovery. This endeavour will require the implementation of various strategies aiming for a system reset, at the core of which is the sustainable recovery model. In 2009, the United Nations General Assembly proclaimed 22 April as International Mother Earth Day. It was a brave act of acknowledgement that the Earth and its ecosystems are our typical home. At the same time, it is a tangible expression of the global conviction that humankind must be in Harmony with Nature to achieve a just balance among the economic, social and environmental needs of present and future generations. While the global community is actively searching for new ways to achieve sustainable development, resolved to perform an economic system reset, determined to a green recovery, why don't we try to reform the taxing system? A right taxation system could help recover quickly and achieve a green recovery of the global economy. While everyone has to pay tax, the truth is that some more prominent companies go to extreme measures to minimise their contribution where they are based and where they sell. The new thinking that this article puts forward is that instead of taxing the companies for what they produce and sell, we should tally the amount of CO₂ a company emits while making the goods and recycling them to tax them accordingly.

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可持续发展与改革碳税的必要性

COVID-19 大流行提高了人们对改革经济以实现全球复苏的紧迫性的认识。这项努力将需要实施旨在重置系统的各种战略，其核心是可持续恢复模式。2009年，联合国大会宣布4月22日为国际地球母亲日。这是承认地球及其生态系统是我们典型家园的勇敢行为。与此同时，它具体体现了全球信念，即人类必须与自然和谐相处，才能在今世后代的经济、社会和环境需求之间取得公正的平衡。在国际社会积极寻找实现可持续发展的新途径、决心进行经济体制重置的同时，决心绿色复苏，我们为什么不尝试改革税收制度呢？正确的税收制度可以帮助快速恢复并实现全球经济的绿色复苏。虽然每个人都必须纳税，但事实是，一些更知名的公司采取极端措施，以尽量减少他们在总部和销售地的贡献。本文提出的新思路是，与其对生产销售的企业征税，不如统计二氧化碳排放量。₂一家公司在制造商品并回收它们的过程中排放，以对其征税。