Abstract: Environmental tax system’s predecessor is about the direct or indirect environmental charging system related to environmental protection. At present, China’s environmental tax legislation is at the turning point between the past and the future, and there still remains some problems in environmental tax sources to be solved, such as the relevant environmental tax sources are scattered in other single laws, the types of statutory tax sources are too single, the scope of taxable subject is too narrow, green tax source concept and system has not yet come into being and so on. From the horizon of OECD countries’ environmental tax sources of tax system development process in more than half a century, especially in the aspects of optimizing the concept of the environmental tax source and improving the content of the environmental tax source system, we can do some analysis and reference and try to come to some enlightenments on the construction of green tax source system of environmental tax for our country.