Research On The Construction Of The Earmarking Systems Of Environmental Tax In China

In China's tax law system,most of the contents of tax collection and management(such as the main body of tax collection,taxation targets,tax rate tax base),there are few rules on how to use tax revenue.However,the importance of using taxes is as important as taxation.It involves not only the legitimacy of taxation,but also the taxpayer's use of tax supervision.The promulgation of the "Environmental Protection Tax Law" has a milestone significance for China's environmental protection and governance,but has not made specific provisions on how to use environmental protection tax revenue.The environmental protection tax shifted from the sewage charges will transform the special nature of the sewage charges into the general public budget.This change is likely to bring many drawbacks,such as: it is difficult to reflect the purpose of the environmental tax law;it is not conducive to the stability of taxpayers.Expected;there is uncertainty in the overall use of environmental protection funds.Based on this,this paper analyzes the theory of tax revenue and expenditure unification,tax contract theory and taxpayer's tax supervision power.On this basis,through the establishment of special-purpose progressive progressive legislative provisions,optimization of special-purpose path selection,perfect special funds Measures such as budget management and supervision mechanisms to improve the use of environmental protection tax revenue.In addition to the introduction and conclusion,this paper is divided into five parts.The first part puts forward the legislative changes and doctrines contention of environmental protection tax revenue.Based on the analysis of the existing two viewpoints of "special fund for special purpose" and "integrated use in general public budget",this paper points out the changes and contradictions of the regulations on income use before and after the "translation legislation" of pollution discharge fees into taxes.The second part explains "the dilemma of the current environmental protection tax revenue system".It is pointed out that the current environmental protection tax revenue is difficult to reflect the legislative purpose of environmental protection tax law,is notconducive to stabilize the taxpayer's expectations,and weaken the stability and transparency of the use of environmental protection tax revenue.The third part explains "the principle of tax law and its implementation value of environmental protection tax".Based on the principle of unified tax law,this paper points out that the establishment of the special fund system for environmental protection tax is conducive to improving the political acceptability of environmental protection tax and guaranteeing the right of taxpayers to supervise with tax.The fourth part discusses "the practical basis of the environmental protection tax earmarking system--from the perspective of OECD countries",and proposes that the environmental protection tax earmarking system should be used in OECD countries and incorporated into the general public budget,and that the overall trend of environmental taxes is downward in recent years.Combined with the current situation of China's tax system and environmental pollution control,the author suggests that in the early stage,China's environmental protection tax revenue should still be used for special funds.When the environmental pollution situation is significantly improved,environmental protection tax revenue can be considered into the general public budget.The fifth part puts forward the concrete ideas of constructing the special fund system for environmental protection tax in China.First of all,in terms of legislation,we should add progressive legislation clauses for special funds;second,we should clarify the specific application areas for special funds;third,we should establish environmental protection funds,special funds for environmental protection and tax refund in terms of specific use;finally,we should improve the budget management and audit supervision mechanism for special funds.