Now, the ozone layer is gradually reduced, global warming, chemical emissions never continuous, human are facing a crisis with. Results growth until tomorrow, had no longer pure is external affairs of a nation or a country's pollution, and has long been beyond the area restrictions, all aspects to seep through the earth's ecological system, become the village each member country in the world with the difficulties faced by. Data show that in China each year to pay the value of purification is over 1 trillion yuan. Taxes as a is different from traditional means of macroeconomic regulation and control measures, not only can seduce people progress cover, cut to harm the economic movement, also can be further reduced the effectiveness of tax loss, to direct the growth of social welfare and tax "double surplus" effect. Therefore, the introduction of our tax has its practical necessity. However, after the situation of our country tax research there are still some misunderstanding, many scholars of the financial expenditure line mixed type tax and the tax. Should understand is that tax is a kind of micro regulation tax, levying taxes goal is through the process of tax on pollution is serious birth operation movement applied pressure to purify the internal external costs of, and promote the reasonable adjustment of the enterprise technology innovation and industrial structure, to achieve the ultimate goal of the protection of the environment. Tax as a micro regulation tax, should not increase financial expenditure performance, the authorities should not as for tax expenditure injured subject. Therefore, the design of tax should be different from traditional financial expenditure tax, and should take a more efficient mechanism, that is, at the same time, the design tax expenditure mechanism and tax revenue mechanism, from the institutional level guarantee tax expenditure can be may be really for the protection of the environment category, ensure the tax situation of the main players in the market to encourage action can perhaps be useful to display, ensure the situation of tax levy object may be eventually completed. Tax levy should value tax to encourage action, will be spending and income mechanism in the system, a unified operation, do fund public, ability in useful to encourage enterprises to complete tax levy can lead to the negative impact of the decline in the carbon emission reduction and cover the situation of the target at the same time.