With the appearance of fog and haze weathers in China, the environmental governance has become an imminent livelihood issue. As an important means of market-oriented solutions to environmental problems, the environmental taxes are more acceptable than direct administration by the market. As a macro-control tax, the environmental tax shall not have the function of fiscal revenue, in other words, the government shall not be a stakeholder of the environment tax revenue. In order to encourage the enterprises to reduce carbon emissions while minimizing the negative performances of environmental tax, the environmental tax revenues and expenses shall be operated in a unified system under the principle of giving priority to efficiency.