Abstract: The practice of implementing the“green tax system”reform in developed countries since the 1990s has proved that the environmental tax system has achieved great success in regulating pollution, especially industrial point source pollution. However, in regulating agricultural non-point source pollution, it is still faced with a number of political economic dilemma: there is still a gap in social cognition, the environment protection awareness of the government and the public is not insufficient; it is difficult to reach institutional consensus due to the governments of all the countries being confined to the party politics and department interests; and the demands on the institutional design of environmental tax regulating agricultural non-point source pollution are higher, and there are greater difficulties at the practical level of collection and management. However, a large number of literatures show that the regulation of agricultural non-point source pollution by environmental tax is feasible in theory;in the long term, the environment tax system should be promoted to the field of agricultural non-point source pollution. The key of the institutional practice lies in the political economic problems in solving the environmental tax reform and the improvement of the political feasibility of the environmental tax system. In the future, China should deepen the environmental tax reform in the field of agricultural non-point source pollution, adhere to the principle of fiscal neutrality, establish a special fund system for special use, adopt the trial operation mode of environmental tax, and implement the“two-way incentive”policy.

Key words: environmental tax, environmental regulation, agricultural non-point source pollution, political economics