专款专用原则
专款专用原则-
并提出了我国构建绿色税收体系应遵循的五个基本原则，即可操作性原则、专款专用原则、协调原则、循序渐进原则和税收中性原则。
And proposed building green tax system in China should follow five basic principles , you can operational principles , the principle of earmarking , coordination principle , the principle of gradual and tax neutrality .
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农村社会养老保险基金必须坚持专款专用的原则，任何部门、单位和个人都不得平调、挪用、截留；也不得使用基金直接投资以及拆借、抵押担保。
Fund of rural society endowment insurance must hold to principle of special funds appropriative , any branches , unit and individual do not get flat regulation , divert , hold back ; also must not use fund direct investment and short-term loan , guaranty assures .