Circulation economy is ecological economy which emphasizes resources reduction and realizes resources circulation and reuse.Currently,China's economic growth requires for developing circulation economy by using limited resources and environment.In this process,governmental tax policies and tax benefit are very important.Based on this and according to inner requirement of circulation economy,this paper analyzes problems in tax system of China in the process of circulation economy development and points out countermeasures for constructing green tax system on the basis of learning advanced thoughts from abroad.