A Study On The Environmental Tax Revenue

The levy of environmental taxes not only promotes the construction of the environment-friendly society,but also provides material guarantee for environmental protection projects from the legal respect.How to use the tax revenue is what needs to be paid attention to after the environmental tax is levied.The method of the use of environmental tax is related to the public acceptance of the new tax.At present,this field needs further academic research.By defining the types of environmental tax usage,analyzing and comparing the Chinese practice,which includes the environmental tax revenue into the general budget of public finance,with the use of environmental taxation to establish special environmental protection funds by foreign countries,this paper demonstrates the current defects in the management of environmental tax revenue in China,and concludes that China should implement earmarked funds for specific use of environmental taxes,and properly design a matching legal system for it in order to fully realize the value function of the environmental tax system.Therefore,the specific use of taxation should be secured in the form of law on the macro level,and the corresponding environmental protection fund should be established on the micro level according to the characteristics of specific environmental taxes,and the supporting measures should be improved for the use,management,supervision,evaluation and penalty for violation of the fund.