| The Environmental Protection Tax Law,as the first new tax to implement statutory taxation after the new revision of the Legislation Law,has gone through more than ten years of debate,public soliciting of opinions,two rounds of deliberation and its final promulgation,which has not been ignored by legislators.At the same time,as a product of the "shifting of taxes and fees" of the sewage charge system,environmental protection tax does not shift the use mode of the sewage charge special fund,but does "blank" the specific use mode of tax.Use environmental protection tax revenues are supposed to be one of the environmental protection tax law focus on the content of,because of the different ways of using not only relates to one of the anticipated effect of environmental protection tax levy,namely to promote environmental protection and improve the environmental quality can be fulfilled,also related to the acceptability of environmental protection tax problems.Because of these reasons,although the revenue usage of environmental protection tax belongs to the content of the budget law,it should still be regarded as a problem to be paid attention to and solved in the construction of the legal system of the Environmental Protection Tax Law.If according to the current "budget law" relevant provision,need to incorporate the environmental protection tax general public budget is used as a whole,this clearly is not in conformity with the legislative purpose and function of environmental protection tax,bring substantial legitimacy crisis,also reflects the quantity can taxation principle in the failure of the environmental protection tax law field,therefore introducing the principle of profit tax amount as structural principle of environmental protection tax.Profit tax amount principle requires tax subject obligations to pay taxes to benefit is measured,taxes through the way of special fund is special to fill the cost of the countries to provide public services,it not only with highly agree with environmental protection tax legislation purpose,and with the environmental protection tax included "imputation-should benefit" dual mechanism,covers both the imputation aspect of environmental protection tax,Further radiation should be beneficial to the level.In addition,the amount of profit tax principle also has operational implementation,from the principle of mechanism determines the tax on the way of special fund is special,based on the theory of establishing the system of our country environmental protection tax,special fund is special,set environmental protection tax revenues and a bridge between tax expenditures,achieve the social correction function of environmental pollution,to achieve the purpose of the prevention and control of environmental.There are four chapters in this paper,and the main contents of each chapter are as follows:The first chapter is the proof and application of the principle of quantitative interest taxation in environmental protection tax.The first section of this part combs the theoretical evolution of the principle of volume benefit taxation and clarifies its concept and theoretical connotation.The second section defines the concept of the principle of quantitative interest taxation as the basic principle of a specific tax law field and the definition of the relationship between the principle and the principle of quantitative energy taxation,and puts forward that the two are not complete opposition,but mutual progress to achieve tax fairness;The third section demonstrates that the principle of quantitative benefit taxation can be used as its structural principle from the legislative purpose and tax mechanism of environmental protection tax.The fourth section puts forward the specific application path of the principle of volume benefit taxation,namely the special fund special system of environmental protection tax,which provides the theoretical basis for the elaboration and improvement of the system in the following sections.The second chapter is the current situation and predicament of China’s environmental protection tax use system.The first section discusses the theoretical classification of the use system of environmental protection tax,which mainly includes the use mode and use purpose,and makes clear the concept of the special fund special system.In the second section,by analyzing the different status quo of the sewage charge era and the use of environmental protection tax in China,the author discusses that the special fund in the sewage charge period has the legal nature of "quasi-purpose tax",and the legislative blank of the use of the revenue after the change of environmental protection "fee to tax" causes the change of the use of overall use.The third section points out that the current environmental protection tax into the overall use of the existing difficulties are not conducive to the public acceptability,difficult to ensure adequate investment in pollution control,low transparency and taxpayer supervision difficulty;The fourth section discusses the implementation value of constructing the special fund system for environmental protection tax in China,and puts forward that the special fund system can uphold the principle of quantitative benefit taxation to realize the legal purpose and function of the environmental protection tax law,and also deepen the content of the principle of quantitative benefit taxation and improve the operation of the environmental protection tax system.It can also overcome the negative influence of asymmetric information theory,reflect the requirement of efficiency value in jurisprudence,and improve the recognition degree of new tax.Chapter three is the extraterritorial practice of environmental protection tax.The first section analyzes the specific content of the Super fund system in the United States,including the legal nature of the super fund,the source of tax revenue and the scope of use,and analyzes the experience and deficiency of the system.The second section analyzes the operation system of special environmental restoration funds in Chinese Taiwan,and introduces the legal basis,management organization,source of income and scope of use of the three main funds,namely,air pollution,soil and groundwater and water pollution prevention and control funds,and analyzes their experience and shortcomings.The third section puts forward the enlightenment to China’s construction of environmental protection tax use system,mainly including the adoption of special fund special system,the establishment of special management institutions to form a normative system,the construction of information sharing platform to carry out socialized service cooperation,to ensure public participation and the openness and transparency of the use of tax.The fourth chapter is our country constructs the environmental protection tax special fund special suggestion.The first section defines the guiding principles and ideas for the construction of China’s special fund system;The second section puts forward specific suggestions on the construction of special fund system,including clarifying the legal status of special fund system,setting up special fund for environmental protection and establishing environmental protection fund,etc.The third section puts forward environmental protection tax system of special fund is special Suggestions about the design of supporting system,to improve the environmental protection department responsibilities configuration,power cooperation collection and management,improve the supervision of environmental protection tax levy management,improve the environmental protection tax auditing mechanism,construction of environmental protection tax expenditure performance evaluation index system and coordinate the operation of the system of special fund is special. |
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