I can't. Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Tax revenue can not be used as special debt revenue, and the special revenue of local special debt corresponding to the project belongs to non-tax revenue, and its revenue and expenditure should be included in the budget management of government funds.