Environmental　Protection　Tax　Law　of　the　People＇s　Republic　of　China　was　approved　by　voting　on　the　25th　meeting　of　the　Twelfth　session　of　the　standing　committee　of　the　National　People＇s　Congress　and　will　take　effect　on　January　1st,　2018.　First　this　paper　introduces　present　development　situation　of　the　environmental　taxation　legal　system　in　America　and　its　effects　that　already　achieved,　and　summaries　the　main　action　it　took　and　its　successful　experiences.　Then　the　writer　compares　the　present　environmental　taxation　legal　system　in　China　with　that　in　America　and　analyzes　the　main　existing　problems　inside　the　system.　Finally,　the　writer　tries　to　enroll　some　relative　policy　suggestions　to　improve　China＇s　environmental　taxation　legal　system.