With China's environmental problems becoming more serious,environmental protection now is on the top agenda and becomes more important and urgent than ever before.Due to environmental externality and its features of public goods, it requires government play a even greater role in environmental protection. Reasonable means of finance and tax policies adopted by government are not only benefit for the economic growth,but also an untradeble-off tools for environmental protection. Therefore, it has been proved theoretically and practically that ,studying the relationship between the finance-taxation policies and environmental protection,comparing and lessoning from practices of finance-taxation policies for environmental protection among advanced countries, not only good for deepening the development of China's environmental protection, also good for the improvement of current China's fiscal policies and the smooth on-going of the sustainable development strategies.The dissertation is divided into 6 chapters. The main contents of the text can be stated as followings.Chapter 1 "Introduction".This part mainly illustrates why the topic of the dissertation chosen, the theoretical significance and its values in reality, present research situations at home and abroad, methodlogies of the research, and then it puts forward those innovative points and difficulities, the framework arrangement of the thesis.Chapter 2 "Finance-Taxation Policies of Environmental Protection: Theoretical Analysis".As the theoretical part of the paper provides a theoretical foundation for finance-taxation policies of environmntal protection.Firstly,it briefly introduce the implication and content of environmental protection;Secondly,it elaborates three theories for the intervention of finance-taxation policies in environmental protection,and analysising the effects of environmental protection of finance-taxation tools by using geometrical model.Finally,the chapter also compares and analysises the tools of environmental protection,and then draw conclusions, the means of finance-taxation has an advantage over environmental protection.Chapter 3 "Practices and Implications:Finance-Taxation Policies for Environmental Protection in OECD Countries".The chapter elaborates situations of environmental protection,such as the practices of tax(fee)and deposit-refundment system among OECD nations.Finally the chapter summarizes the implications of OECD nations' environmental tax policies for China.Chapter 4 "Current Situations : Finance-Taxation Policies for Environmental Protection in China".The chapter examines environmental finance-taxation policies in China. Firstly,it simply introduces the basic situations of environmental problems in China,then analyzing the measures and effects of finance-taxation policies for environmental protection, and finally probing the problems of the policies.Chapter 5 "Fundmental Thoughts: Promoting Finance-Taxation Policies for Environmental Protection".This chapter is the major innovation and the main content of the dissertation. The paper views, sticking to the thoughts of science development and putting the standards of environmental protection into administrative system of performance-efficiency,that it is an efficient institutional arrangement for environmental protection. Otherwise,the tools of finance-taxation policies can not exert its own roles . Individual rights reasonably being classified is the preconditions for improving environmental protection efficiency ,and ecological compemsation mechanism is an important way to adopt environmental protection.Chapter 6 "Optimizational Way:Promoting Finance-Taxation Policies for Environmental Protection".In lines with the causes of environmental protection in China, the paper suggests a serial concrete measures as follwings:the fundmental ways for promoting environmental protection is the transformation of the manners of economic growth and improving fiscal transfer policies for ecological compensation; greening fiscal policies;arranging the mix-use of finance and taxation policies;optimizating the set measures of finance-taxation,and finally it ealborates the international cooperation framework for global enviromental problems, action fundmentals and the principals of China's participation in international cooperation.