On January 1, 2018, the "Environmental Protection Tax Law" was formally implemented, the first collection period in April will usher in the environmental tax`. It is a major institutional innovation of China's ecological civilization construction supply, with an important significance for constructing the socialist economic environment with China characteristics at new era. From the perspective of the developing process of the developed countries, the implementation of environmental tax possesses inevitability of economic development. From the perspective of the evolution of China's environmental policy, environmental tax is a good tax system. However, in order to better play the role of environmental tax in the construction of ecological civilization, in the short term, we should resolve the current environmental protection tax in the process of implementation mechanism and technical barriers, to ensure the smooth transition of the environmental tax reform, and ensure environmental protection tax collection to run smoothly; and in the long-term, we should continue to deepen reform, perfect the tax system optimization design elements, so that environmental protection tax system can obtain the biggest environmental and economic dividend with minimum social cost.