The urgency of smog control, the problem of water pollution prevention and control ... various environmental protection issues have intensified, forcing the pace of environmental tax reform to accelerate. As a punitive tax, environmental protection tax aims to make polluters pay more, and the path of reform choice is to gradually move towards legislation first. The Twelfth Five-Year Plan proposes to levy environmental protection tax on tax items with heavy prevention and control tasks and mature technical standards, and gradually expand the scope of collection. The Third Plenary Session of the 18th CPC Central Committee demanded that environmental protection fees be changed to taxes. 20 14 government work report also proposes to do a good job in environmental protection tax legislation. According to the relevant person in charge of the Policy and Regulation Department of State Taxation Administration of The People's Republic of China, the departments of finance, taxation and environmental protection have been actively promoting the legislation of environmental protection tax. In 20 13, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Environmental Protection submitted a request for legislation on environmental protection tax to the State Council, and the Legislative Affairs Office of the State Council revised the draft according to the comments. Next, we will cooperate with the Legislative Affairs Office of the State Council to solicit opinions on the draft again, submit it to the State Council for deliberation after revision, and submit it to the National People's Congress Standing Committee (NPCSC) for deliberation after deliberation. At the "two sessions" on 20 14, Kan ke, deputy director of the National People's Congress Standing Committee (NPCSC) Law Committee, also introduced that the draft environmental protection tax law was drafted by relevant departments in the State Council, and when conditions are ripe, the State Council will submit it to the National People's Congress Standing Committee (NPCSC) for deliberation according to law. Although some taxes in China's current tax system involve environmental protection, such as consumption tax, resource tax, travel tax, etc., there has been a lack of special taxes for behaviors or products that pollute and destroy the environment, that is, the real environmental protection tax, which has been implemented in many western countries for a long time. International environmental taxes include carbon tax, sulfur tax, water pollution tax, noise tax and solid waste tax. The United States has been adhering to the tax policy of environmental protection for many years. Although the number of cars has been increasing, carbon dioxide emissions have been reduced by 80% compared with the 1970s, and air quality has been greatly improved. "There are two major difficulties in levying environmental tax in China. First, how to coordinate with the tax reform of resource tax, value-added tax and other taxes; Then there is how to coordinate with the current environmental protection charges, such as sewage charges and mineral development protection fees. It can be said that the introduction of environmental taxes involves all aspects of the fiscal and taxation system. " Bai Jingming, deputy director of the Finance Department of the Ministry of Finance, said. Jin Dongsheng, deputy director of the Department of Taxation of State Taxation Administration of The People's Republic of China, said that the legislation of environmental protection tax needs to comprehensively consider the capacity of resources and environment and the ability of social sustainable development, and can be promoted according to different fields, so as to give full play to the due role of taxation in the process of pollution prevention, energy conservation and emission reduction.