As the Industrial Revolution advanced triumphantly from 1840s to 1850s, British industrial bourgeois demanded to abrogate the policy of protective tariff which represented the interest of agrarian nobles,and carry out the free trade policy which represented their interest.

The National Policy included mainly three parts: protective tariff,building railway and encouraging immigrants.

From the point of view of national economy development, Friedrich List viewed the protective tariff as a great of help to set up and expand the native economy, but not the most.

Under the background of strategie trade policy, practicing effective tariff protection on certain concentrated strategie industries can snatch rents from the trade partners.

Based on China\'s conditions and the development needs in economic and trade,under the guidance of tariff theory,our national government has established concrete policies of tariff protection, and adjusted the content of direction and policies of tariff protection.

This paper expounds the theoretical foundation of environment protec tion tax, analyses the experiences of developed countries, discusses the feasibi lity of levying environment protection tax in China, and advances some correspon ding countermeasures.

With reference to the foreign practices,the paper advances a juristic perspective on levying environment protection tax in China.