The Coordinated Study Of "Binary Function" In The Implementation Of Environmental Tax Law

Recently,China’s economic construction has achieved rapid development,but the shortage of resources,environmental pollution and other issues have become increasingly prominent,hindering the process of China’s sustainable development.In order to balance the relationship between the ecological environment and economic construction,China gradually began to learn from the developed countries about the environmental tax system,to explore the environmental tax system suitable for China’s national conditions,and to conduct Legislative Research on it.Subsequently,in 2016,the Standing Committee of the National People’s Congress passed the environmental protection tax law,which was officially implemented in 2018《 The introduction of environmental protection tax law highlights the importance of ecological environment in China,and promotes the development of environmental protection tax legal system in China.The research on the function of environmental protection tax law is conducive to further release the institutional dividend of "green tax law".From the perspective of the legislative purpose of the environmental protection tax law,this paper points out that its intrinsic value or necessity is not only the function of income,but more to solve environmental problems through regulation.Therefore,it is necessary to play the dual function of the environmental protection tax law,that is,the fiscal revenue brought by the environmental protection tax law can effectively correct the economic distortion while regulating the environment,In order to achieve the ultimate goal of good environmental governance.In addition,for the use of environmental protection tax,it is suggested that the overall management should be carried out first,and then the special fund should be used for environmental protection,so as to ensure the rationality of the function of environmental protection tax law.At the same time,to further improve the current environmental protection tax collection and management mechanism is conducive to strengthen the function of environmental protection tax law.This paper consists of five parts.The first part is about the applicable value of environmental protection tax law and tax mechanism.The former mainly focuses on the functional orientation and the value of law implementation,while the latter focuses on the principle of tax fairness,tax compliance,economic inducement and the principle of volume benefit tax.The second part is to analyze the effect of dual function of environmental protection tax law.First of all,we should rectify the negative externality of environment and promote the extra welfare to reflect the regulatory function of environmental protection tax law.Secondly,it explains the effect of the income function of the environmental protection tax law.Through its regulatory role of institutional dividend,it can promote sustainable development,narrow the gap between the rich and the poor,and coordinate the balanced development of environment and economy.The third part is to analyze the legal system of environmental tax outside the country,and learn from the experience of environmental tax laws of the United Kingdom,the United States,and EU Member States to improve the legal system of environmental tax in China,such as using tax as a means to guide the implementation of environmental tax laws,and increasing fiscal revenue to provide financial guarantee.The fourth part is mainly based on the above analysis to reflect on the problems of environmental protection tax in China.This paper mainly analyzes the internal contradictions of interdisciplinary and tax law,tax elements,cooperation mechanism and tax inspection system in the regulatory function of environmental protection tax law.In the aspect of income function,it explains the problems of income use mode,the theoretical controversy of income right and the existing problems of expenditure performance evaluation index system.The fifth part puts forward the coordination measures to realize the "dual function" of environmental protection tax law.The value rank of "dual function" of environmental protection tax law is clear,that is,the environmental regulation function is in the dominant position,while the fiscal revenue function is in the secondary position.This paper puts forward suggestions on the establishment of green tax legal system,tax collection and management system,tax inspection mechanism and tax preferential policies;In order to promote the realization of the legislative purpose of environmental protection tax law,this paper puts forward some suggestions on the revenue measures,such as setting up the special legal norms of environmental protection tax revenue,establishing the tax mechanism suitable for local authority and expenditure responsibility,and constructing the performance evaluation index system of environmental protection tax expenditure.