Abstract: As we are exposed to the worsening ecotope, we must enforce the establishment and improvement of the ecological tax system for the environment protection. Based on the discussion of the ecological tax necessity and the related theoretical points, this article presents some new ideas and measurements about the establishment and improvement of ecological tax policies--with the adjustment of the various taxes of the present tax system, the government has to levy special tax for environmental protection, and meanwhile it has to adopt some preferential terms for the ecological taxes. With these tax policies we must strengthen the curb of environmental pollution in order to protect the environment and better the governance of the ecological tax system.