Abstract: From the legal point of view, the cost of environmental administrative substitute fulfillment should not be define as "public debt" or "private debt", but as a cost of the public law debt. Based on this definition, the collection of environmental administrative substitute fulfillment expenses shall adopt the principle of "average market cost plus appropriate profit rate", establish the principle of "pre-deposit and post-recovery as an exception",and be guaranteed by administrative public security."Administrative Enforcement Law" in China was promulgated in 2011, whose Article 51 did not clarify the scope of the burden, the calculation basis and the recovery methods of environmental administrative substitute fulfillment cost. Thus, future legislation should be refined and clarify the charging rules for environmental administrative substitute fulfillment cost, strengthen the applicable convergence of implementation fees and the penalty, and set up substitute fulfillment funds and scientific management.