Abstract: The identification of the subject of criminal responsibility in the third-party treatment for environmental pollution should not be based on the agreement of civil contract. Instead, it should distinguish the different degrees of control ability of pollutant discharge enterprises and third-party enterprises in the control of pollution sources and pollutant emissions under different treatment modes, clarify the holders of the right to control pollution sources, and then identify the actors of pollution results. Only if there is an act can there be a crime. The identification of pollution actors is the premise and key of the identification of the subject of criminal responsibility in the third-party treatment. On this basis, the identification of accomplices and the application of relatively strict liability can reasonably and effectively punish environmental crimes and protect human and environmental legal interests.