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税收收入应当如何使用是开征环境税需要重点关注的内容,目前学界对这一问题的研究处于被忽视的状况。环境税的收入使用存在着不同的制度安排,方式上主要分为专款专用、纳入公共财政一般预算和税收返还等三种方式。我国应当兼采三种方式,并以专款专用为主,合理设计环境税的收入使用法律制度,以充分实现环境税制度的价值功能。
How tax revenue should be used is the key issue of levying environmental taxes. At present, the academic research on this issue is neglected. There are different institutional arrangements for the use of revenue from environmental taxes, which are mainly divided into three types: special funds for special purposes and general budget for public finance and tax return. Our country should adopt three kinds of ways at the same time, and mainly use the earmarked funds only, rationally design the legal system of income usage of environment tax, in order to fully realize the value function of the environment tax system.