英譯中：請將下面這段英文譯成正確、流暢的中文。（30 分）
“Net zero emissions” is a global trend, and many countries are implementing
carbon fees to reduce carbon dioxide emissions. Taiwan plans to begin
collecting carbon fees in 2026, marking the official start of a “carbon-cost
era.” The fee structure will include a standard rate and a discounted rate. To
qualify for the discounted rate, companies must create a “reduction plan” that
outlines their strategies for lowering carbon emissions. Such strategies could
involve switching to low-carbon fuels, improving energy efficiency, or using
renewable energy sources. The introduction of carbon fees is an important step
for Taiwan toward a low-carbon society and is a necessary response to the
global climate crisis.
英文作文：請根據下面的說明寫一篇約250～300 字的英文作文。（40 分）
Topic: The Role of Offshore Islands in Regional Economic Development
In an essay of 250-300 words, explore ⑴how offshore islands contribute to
the economic development of their regions, particularly through tourism,
fishing, and resource extraction, and ⑵the potential economic challenges
they face. Discuss the balance between economic growth and preserving
natural and cultural heritage, and suggest sustainable development practices
that could benefit both the local economy and environment. It is suggested
that your essay use one offshore island as an example to present ideas.