59、我们注意到金砖国家海关部门在《金砖国家海关行政互助协定》草案磋商上取得的进展，并指示相关部门努力争取协定早日签署和生效。我们欢迎金砖国家海关合作战略框架落实工作取得的重大进展，特别是在经认证经营者项目方面。该项目包括监管互认和经营者互认，应于2022年底开始运作。我们注意到建立金砖国家海关培训中心的积极做法，并指示有关部门今后继续开展此类合作。我们认识到金砖国家海关合作委员会的潜力，要求金砖国家在相关多边框架下加强贸易便利化、执法、先进信息技术应用和能力建设等领域合作。

60、我们支持促进贸易的努力，认识到低开发票等行为对贸易和产业政策以及征税产生负面影响，应予解决。

59. We note the progress achieved by the BRICS Customs Administrations regarding the draft BRICS Customs Mutual Administrative Assistance Agreement and direct our respective appropriate authorities to work towards its early conclusion and entry into force. We also welcome the substantial progress made in the implementation of the Strategic Framework of BRICS Customs Cooperation, especially with regard to the BRICS Authorized Economic Operator Program, which should be functional by the end of 2022, including the mutual recognition of controls and economic operators. We also acknowledge the positive practice of establishing BRICS Custom Training Centres and direct the pertinent authorities to continue this approach in the future. We recognize the potential of the BRICS Customs Cooperation Committee and call for enhanced intra-BRICS cooperation at relevant multilateral fora, including in trade facilitation, law enforcement, use of advanced information technologies and capacity building.

60. We support efforts to increase trade and recognize that actions such as under-invoicing have a negative impact on trade and industrial policy and tax collection, and need to be addressed.

61、我们赞赏金砖国家税务部门支持落实税收透明度和信息全球交换标准，以及防止税基侵蚀和利润转移行动计划最低标准。我们始终致力于解决经济数字化带来的税收挑战。我们期待对税基侵蚀和利润转移包容性框架所制定的双支柱方案的讨论取得进一步进展。我们欢迎最近在税收透明度方面取得的成就，包括在税收情报自动交换方面取得的进展。我们呼吁各方签署和批准《多边税收征管互助公约》。我们将继续加大努力，防止税基侵蚀和利润转移，加强税收情报交换，并根据发展中国家需要开展能力建设。我们致力于更深入地交流和分享经验和最佳实践，并在税收征管方面相互学习。

61. We acknowledge the continued support provided by the BRICS Revenue Authorities towards the implementation of the global standards on transparency and exchange of information and the minimum standards against Base Erosion and Profit Shifting (BEPS). We remain committed to addressing the tax challenges of the digitalization of the economy. We look forward to further progress in the discussion of the two-pillar approach developed by the Inclusive Framework on BEPS. We welcome the recent achievement on tax transparency including the progress on automatic exchange of information for tax purposes. We call on all jurisdictions to sign and ratify the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. We remain committed to enhancing our efforts on the prevention of base erosion and profit shifting, exchange of tax information, and needs-based capacity building for developing countries. We commit to deeper exchanges and sharing of experiences and best practices, as well as to mutual learning in taxation matters.

62、我们赞赏第九次金砖国家经贸部长会在经贸联络组支持下所取得的积极成果，以及它们为深化金砖国家投资、电子商务、中小微企业等领域合作，以及会同金砖各国知识产权主管部门在知识产权领域所作努力。我们也欢迎《金砖国家贸易投资促进机构合作谅解备忘录》的签署。

63、我们支持金砖国家经贸部长关于必须采取果断、协调的全球行动以促进经济增长的共识。促进贸易有利于全球经济增长，但是全球经济需求不足，需要更多增长点，例如对包括数字基础设施在内的基础设施投资、针对青年人等的技能培训、可持续投资、对地方基本公共服务投资和对包括非洲大陆在内的高增长潜力地区投资。

62. We appreciate the positive results of the 9th BRICS Trade Ministers Meeting, supported by the work of the BRICS Contact Group on Economic and Trade Issues (CGETI) and their efforts to further our cooperation on topics such as investment, e-commerce, micro, small and medium enterprises (MSMEs) and intellectual property rights in cooperation with specialized BRICS IP Offices. We also welcome the signing of the Memorandum of Understanding among BRICS Trade and Investment Promotion Agencies (TIPAs)/Trade Promotion Organizations (TPOs).

63. We support the conclusion of the BRICS Trade Ministers that bold, coordinated international action is required to increase economic growth and sustainability. Increased trade can help with global growth, but the demand deficit in the global economy requires additional sources of growth, which could include infrastructure investment, including in digital infrastructure, skills development, particularly for young people, sustainable investment, investment in local basic services, and outward investment to areas of high potential growth, including on the African continent.

64、我们重申反腐败决心，特别是通过适当完善国内法律更有效地查处腐败案件。我们致力于采取公共领域廉洁标准，推行私营企业廉洁标准，从而在全球范围营造更强烈的对腐败零容忍的氛围。我们将继续开展反腐败执法合作、在通过民事和行政等手段返还资产等领域进行努力。我们将充分利用金砖国家资产返还专家网络会议，在金砖国家间就资产返还加强经验交流和个案合作。我们将加强在《联合国反腐败公约》、二十国集团反腐工作组等多边框架下的交流，携手拒绝为腐败人员和资产提供避风港，从而促进犯罪所得的归还。

65、我们认可第五次金砖国家环境部长会成果，此次会议主题为“城市环境管理对提高城市生活质量的贡献”。我们强调金砖国家环境合作倡议对改善我们城市生活质量的重要性，包括在废物管理、循环经济、可持续消费和生产、卫生和水质、城市空气质量和城市绿地等重要议题上分享知识和经验。我们欢迎俄罗斯关于将应对海洋垃圾纳入金砖国家清洁河流项目的提议。

64. We reaffirm our commitment to fight corruption, inter alia, through the strengthening of domestic legal frameworks, as appropriate, to more effectively address cases of corruption. We remain committed to adopting integrity measures in the public sector and promoting integrity standards in private enterprises and to build a stronger global commitment to a culture of intolerance towards corruption. We will maintain our ongoing efforts on anti-corruption law enforcement cooperation and returning of assets, including on civil and administrative proceedings. We will make full use of the BRICS Meeting on Asset Recovery and strengthen experience-sharing and case-cooperation on asset recovery among BRICS countries. We will enhance our exchange of views within multilateral frameworks such as UNCAC and the G20 Anti-Corruption Working Group, with the aim of joining efforts in denying safe haven to economic and corruption offenders and to facilitate the repatriation of proceeds of crime.

65. We recognize the outcomes of the 5th BRICS Ministerial Meeting on Environment, held under the theme "Contribution of urban environmental management to improving the quality of life in cities". We underline the importance of BRICS environmental cooperation initiatives that contribute to the quality of life in our cities, through the sharing of knowledge and experience on important issues such as waste management, circular economy, in the context of sustainable consumption and production, sanitation and water quality, urban air quality and urban green areas. We welcome the proposal of the Russian Federation on the new dimension of the Clean Rivers of BRICS Program on combining our efforts on combating marine litter.