环境保护税收入用途的法治之辩

Legal Debate Over Usage of Environmental Protection Tax Income

《环境保护税法》中隐含了环境保护税收入纳入一般公共预算统筹使用的立法态度。但税收收入统筹使用既难以保证环境保护税实现"污染者负担"的社会矫正功能,又无法为我国"清费立税"后环保资金的筹措提供法治保障。应通过原则性条款、义务性条款、禁止性条款的递进式立法安排,明确环境保护税收入专用于提高环境质量。以此化解统筹使用给制度实施可能带来的实质合法性危机,并在不违背预算法治的前提下减少税费改革的阻力。

＂ Environmental Protection Tax Law＂ has been published.According to the law,the environmental protection tax revenue will be used into overall planning by the general budget.But,it is difficult to make the system achieve the social correction function of Pollutor Pays Principle and it is also difficult to protect the financing of environmental protection after the tax reform.In order to resolve the legitimacy crisis,follow the budget rule of law and eliminate the potential risks in the new mode of environmental protection tax collection and management,we should clear the nature of the environmental protection tax and earmark the revenue.Specifically,the legislation should be established the principle clause,the obligatory clause and the prohibitive clause.