Liu Jiaqi, Law School            

Abstract：The Environmental Protection Tax Law implied the legislative attitude that the environmental protection tax revenue should be integrated into the general public budget. However, the overall use of tax revenue is not only difficult to ensure that the environmental protection tax can realize the social correction function of "polluter's burden", but also can not provide legal guarantee for the raising of environmental protection funds after the "clean fee tax". Through the progressive legislative arrangement of principle clause, compulsory clause and prohibition clause, it should be clear that the environmental protection tax revenue is dedicated to improving environmental quality. In this way, the actual legitimacy crisis that may be brought about by the overall use of the system can be resolved, and the resistance of tax reform can be reduced without violating the budget rule by law.

Read the article here: 【环境保护】环境保护税收入用途的法治之辩.pdf