![\"\"\/](\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfnTcsM-gLfPyRjAWN5LniZOOJHDkmuCxNHIW-dPYJA1KbI0VwBGIt-_-kyiTyZ7plBDE4XMvf8ISqALL5lyBqZ1XhiGvO7I0YHKzUPwQjFB8qO2U77dlF0a-Qez7d-x6t8Yec0_fZ1eYN4fMP3Z3cTjRMc?key=1Gnr3ckMeeadUQI-vwR3-w\")
<\/figure>\n\n\n\n(Ngu\u1ed3n: vietnam.vn)<\/em><\/p>\n\n\n\n \u1ede Vi\u1ec7t Nam hi\u1ec7n v\u1eabn ch\u01b0a c\u00f3 l\u1ed9 tr\u00ecnh thu\u1ebf carbon. M\u1eb7c d\u00f9 v\u1eady tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 gi\u1ea3m nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a con ng\u01b0\u1eddi t\u1edbi m\u00f4i tr\u01b0\u1eddng, Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p ban h\u00e0nh thu\u1ebf, ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0 sau:<\/p>\n\n\n\n Theo quy \u0111\u1ecbnh Kho\u1ea3n 1, \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf B\u1ea3o v\u1ec7 M\u00f4i tr\u01b0\u1eddng n\u0103m 2010, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, thu v\u00e0o s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u00e0ng h\u00f3a) khi s\u1eed d\u1ee5ng g\u00e2y t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng. \u0110\u00e1nh thu\u1ebf m\u00f4i tr\u01b0\u1eddng l\u00e0 h\u00ecnh th\u1ee9c h\u1ea1n ch\u1ebf m\u1ed9t s\u1ea3n ph\u1ea9m hay ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 l\u1ee3i cho m\u00f4i tr\u01b0\u1eddng. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf g\u1ed3m 08 nh\u00f3m h\u00e0ng h\u00f3a sau: X\u0103ng d\u1ea7u, than \u0111\u00e1, dung d\u1ecbch hydro-chloro-fluoro-carbon (dung d\u1ecbch HCFC), t\u00fai ni l\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, thu\u1ed1c tr\u1eeb c\u1ecf, thu\u1ed1c b\u1ea3o qu\u1ea3n l\u00e2m s\u1ea3n, thu\u1ed1c kh\u1eed tr\u00f9ng kho, thu\u1ed1c tr\u1eeb m\u1ed1i thu\u1ed9c lo\u1ea1i h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng.<\/p>\n\n\n\n Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 136, Lu\u1eadt B\u1ea3o v\u1ec7 M\u00f4i tr\u01b0\u1eddng n\u0103m 2020, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a m\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng g\u00e2y t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng ho\u1eb7c ch\u1ea5t \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng. M\u1ee9c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 g\u00e2y t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng. Vi\u1ec7c ban h\u00e0nh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n C\u00f3 th\u1ec3 th\u1ea5y, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u00f9ng v\u1edbi ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m t\u01b0\u01a1ng th\u00edch v\u1edbi thu\u1ebf c\u00e1c-bon. T\u1ea1i h\u1ed9i th\u1ea3o \u201c\u0110\u1ec1 xu\u1ea5t thu\u1ebf carbon nh\u1eb1m gi\u1ea3m nh\u1eb9 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh bi\u00ean gi\u1edbi carbon c\u1ee7a EU \u0111\u1ed1i v\u1edbi Vi\u1ec7t Nam\u201d do B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng t\u1ed5 ch\u1ee9c, c\u00e1c chuy\u00ean gia \u0111\u00e3 \u0111\u01b0a ra hai ph\u01b0\u01a1ng \u00e1n ch\u00ednh \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf carbon, \u0111\u00f3 l\u00e0 t\u00edch h\u1ee3p v\u00e0o thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c t\u00edch h\u1ee3p v\u00e0o ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n\n\n\n Nghi\u00ean c\u1ee9u \u00e1p d\u1ee5ng thu\u1ebf bi\u00ean gi\u1edbi carbon t\u1ea1i Vi\u1ec7t Nam nh\u1eb1m mang l\u1ea1i c\u00e1c l\u1ee3i \u00edch nh\u01b0: Gi\u00fap t\u0103ng c\u01b0\u1eddng c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, gi\u1ea3m thi\u1ec3u \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 l\u1ea1c h\u1eadu v\u00e0o s\u1ea3n xu\u1ea5t, nh\u1ea5t l\u00e0 trong c\u00e1c ng\u00e0nh h\u00f3a d\u1ea7u, h\u00f3a ch\u1ea5t, th\u00e9p, than, nhi\u1ec7t \u0111i\u1ec7n…; T\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 ngu\u1ed3n t\u0103ng thu \u0111\u01b0\u1ee3c xem l\u00e0 ngu\u1ed3n l\u1ef1c quan tr\u1ecdng \u0111\u1ec3 chi ng\u00e2n s\u00e1ch cho c\u00e1c nhi\u1ec7m v\u1ee5 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, ch\u1ed1ng bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu h\u1eb1ng n\u0103m; Vi\u1ec7c \u00e1p thu\u1ebf bi\u00ean gi\u1edbi carbon c\u0169ng n\u00e2ng cao ti\u00eau chu\u1ea9n v\u1ec1 gi\u1ea3m kh\u00ed th\u1ea3i carbon trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00e0m ph\u00e1n th\u01b0\u01a1ng m\u1ea1i v\u1ec1 thu\u1ebf su\u1ea5t carbon \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u m\u00e0 EU d\u1ef1 \u0111\u1ecbnh \u00e1p d\u1ee5ng; Gi\u1ea3m thi\u1ec3u s\u1ef1 d\u1ecbch chuy\u1ec3n c\u00e1c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t g\u00e2y \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng t\u1eeb c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n sang n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n nh\u01b0 Vi\u1ec7t Nam. <\/p>\n\n\n\n Tuy nhi\u00ean c\u0169ng theo c\u00e1c chuy\u00ean gia, vi\u1ec7c ban h\u00e0nh thu\u1ebf carbon m\u1edbi c\u00f3 th\u1ec3 g\u00e2y nguy c\u01a1 ch\u1ed3ng ch\u00e9o v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i do hai thu\u1ebf n\u00e0y c\u00f3 m\u1ed9t s\u1ed1 m\u1ee5c ti\u00eau chung, \u0111i\u1ec1u n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, theo c\u00e1c chuy\u00ean gia, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf carbon theo c\u1ea7n c\u00f3 m\u1ed9t l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3, nh\u1eb1m \u0111\u1ea3m b\u1ea3o h\u00e0i h\u00f2a \u0111\u01b0\u1ee3c l\u1ee3i \u00edch c\u1ee7a nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. Ngo\u00e0i ra, thu\u1ebf carbon c\u0169ng c\u1ea7n r\u00f5 r\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c tham v\u1ea5n m\u1ed9t c\u00e1ch r\u1ed9ng r\u00e3i, \u0111\u1ea7y \u0111\u1ee7, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng thu\u1ebf carbon c\u0169ng nh\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u1eeb thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh thay v\u00ec vi\u1ec7c s\u1eed d\u1ee5ng d\u00f2ng thu\u1ebf n\u00e0y \u0111\u01b0a v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n C\u00e1c chuy\u00ean gia khuy\u1ebfn ngh\u1ecb c\u1ea7n b\u1ea3o \u0111\u1ea3m ti\u1ebfp c\u1eadn li\u00ean ng\u00e0nh v\u00e0 \u0111i\u1ec1u ph\u1ed1i gi\u1eefa c\u00e1c c\u01a1 quan li\u00ean quan, tham v\u1ea5n v\u1ec1 c\u00e1c ph\u01b0\u01a1ng \u00e1n ch\u1ee7 ch\u1ed1t v\u00e0 ph\u1ea1m vi c\u1ee7a thu\u1ebf carbon trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch gi\u1ea3m ph\u00e1t th\u1ea3i qu\u1ed1c gia. T\u0103ng c\u01b0\u1eddng h\u1ee3p t\u00e1c to\u00e0n di\u1ec7n gi\u1eefa c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd; th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u v\u1ec1 vi\u1ec7c t\u00e1i s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u1eeb thu\u1ebf carbon \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u01b0\u01a1ng \u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o khuy\u1ebfn kh\u00edch gi\u1ea3m ph\u00e1t th\u1ea3i. Th\u00ed \u0111i\u1ec3m \u0111\u1ec3 x\u00e2y d\u1ef1ng kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1ec1 thu thu\u1ebf carbon v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o cho c\u00e1c doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u0169ng nh\u01b0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; x\u00e1c \u0111\u1ecbnh nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 r\u00e0o c\u1ea3n \u0111\u1ed1i v\u1edbi vi\u1ec7c tri\u1ec3n khai thu thu\u1ebf carbon\u2026<\/p>\n\n\n\n Vi\u1ec7c x\u00e2y d\u1ef1ng thu\u1ebf carbon t\u1ea1i Vi\u1ec7t Nam s\u1ebd gi\u00fap gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n ngu\u1ed3n thu ph\u1ea3i tr\u1ea3 trong d\u00e0i h\u1ea1n, gi\u1ea3m t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh bi\u00ean gi\u1edbi carbon (CBAM) l\u00ean c\u00e1c m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam v\u00e0 t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh trong th\u1eddi gian t\u1edbi.<\/p>\n\n\n\n —————————–o0o—————————<\/p>\n\n\n\n Vietnam with the development of carbon tax<\/strong><\/p>\n\n\n\n Vietnam is not out of the general trend in the world, forced to make efforts to implement measures to reduce greenhouse gas emissions towards the goal of achieving net zero emissions by 2050.<\/p>\n\n\n\n (Source: vietnam.vn)<\/em><\/p>\n\n\n\n In Vietnam, there is currently no carbon tax roadmap. However, previously to reduce human impacts on the environment, the Government has taken measures to issue taxes and environmental protection fees as follows:<\/p>\n\n\n\n According to the provisions of Clause 1, Article 2 of the Law on Environmental Protection Tax 2010, an environmental protection tax is an indirect tax, collected on products and goods (known as goods) when used to cause impacts bad for the environment. Environmental taxation is a form of restricting a product or activity that is not beneficial to the environment. According to the provisions of the Law on Environmental Protection Tax, taxable objects include the following 08 groups of goods: Petroleum, coal, hydro-chloro-fluoro-carbon solution (HCFC solution), taxable plastic bags, herbicides, forest product preservatives, warehouse disinfectants, and termiticides are restricted in use.<\/p>\n\n\n\n According to the provisions of Article 136, Law on Environmental Protection 2020, environmental protection tax applies to products and goods whose use causes negative impacts on the environment or environmental pollutants. The environmental protection tax rate is determined based on the level of negative impact on the environment. The promulgation and organization of implementation of regulations on environmental protection tax are carried out by the provisions of tax law.<\/p>\n\n\n\n It can be seen that the environmental protection tax and environmental protection fee have compatible characteristics with the carbon tax. At the workshop “Proposed carbon tax to mitigate the impact of the EU’s carbon border adjustment mechanism on Vietnam<\/em>” organized by the Ministry of Natural Resources and Environment, experts proposed two main options to apply carbon tax, which is integrated into environmental protection tax or integrated into environmental protection fee.<\/p>\n\n\n\n Researching the application of a carbon border tax in Vietnam aims to bring benefits such as: Helping strengthen environmental protection activities, minimizing the application of outdated technologies in production, especially in the petrochemical industry, chemicals, steel, coal, thermal power… and increasing revenue for the national budget and increasing revenue is considered an important resource to spend the budget on annual environmental protection and climate change tasks; The imposition of a carbon border tax also raises standards for reducing carbon emissions during the production process in Vietnam and this is the basis for trade negotiations on carbon tax rates for imported goods that the EU plans to apply. ; Minimize the movement of factories causing environmental pollution from developed countries to developing countries like Vietnam.<\/p>\n\n\n\n However, according to experts, the promulgation of a new carbon tax may pose a risk of overlap with the current environmental protection tax because these two taxes have some common goals, which could potentially lead to a situation of overcharging double tax on the same taxable object. However, according to experts, the application of carbon tax requires a specific roadmap, to ensure harmony between the interests of the nation and the interests of businesses and tax subjects. In addition, the carbon tax also needs to be clear and consulted widely and fully, to ensure transparency and effectiveness in using the carbon tax as well as using tax revenue to serve activities for protecting the environment and greenhouse gas emissions reduction instead of using this tax line to put it into the state budget.<\/p>\n\n\n\n Experts recommend ensuring cross-sectoral approaches and coordination between relevant agencies, consultation on key options, and the scope of a carbon tax in the context of national emissions reduction policies. Strengthen comprehensive cooperation between management agencies; Research repurposing carbon tax revenues to identify options to ensure incentives to reduce emissions. Pilot to build practical experience on carbon tax collection and reporting systems for affected businesses as well as state agencies; Identify challenges and barriers to implementing carbon tax collection…<\/p>\n\n\n\n Establishing a carbon tax in Vietnam will help retain part of the revenue payable in the long term, reduce the impact of the Carbon Border Adjustment Mechanism (CBAM) on Vietnam’s exports, and enhance the ability to compete shortly.<\/p>\n\n\n\n References<\/strong><\/p>\n\n\n\n <\/p>","protected":false},"excerpt":{"rendered":" \u1ede Vi\u1ec7t Nam hi\u1ec7n v\u1eabn ch\u01b0a c\u00f3 l\u1ed9 tr\u00ecnh thu\u1ebf carbon. M\u1eb7c d\u00f9 v\u1eady tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 gi\u1ea3m nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a con ng\u01b0\u1eddi t\u1edbi m\u00f4i tr\u01b0\u1eddng, Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p ban h\u00e0nh thu\u1ebf, ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng <English below> Vi\u1ec7t Nam kh\u00f4ng n\u1eb1m ngo\u00e0i xu th\u1ebf chung tr\u00ean th\u1ebf gi\u1edbi, […]<\/p>\n","protected":false},"author":2,"featured_media":3258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[66,59,64,43],"class_list":["post-3257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-blog","tag-carbontax","tag-chuyen-doi-sinh-thai-xa-hoi","tag-netzero","tag-setycamp"],"_links":{"self":[{"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/posts\/3257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/comments?post=3257"}],"version-history":[{"count":1,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/posts\/3257\/revisions"}],"predecessor-version":[{"id":3259,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/posts\/3257\/revisions\/3259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/media\/3258"}],"wp:attachment":[{"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/media?parent=3257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/categories?post=3257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/setycamp.vn\/en\/wp-json\/wp\/v2\/tags?post=3257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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