Itispointedoutthatitisnecessarytospeedupthereformofecologicalcivilizationsystem,promotegreendevelopmentandbuildastrategicplanforChina.Ecologicalcompensationisamanagementmeasurethatregulatesthebalanceddevelopmentofeconomyandecologicalenvironment,andfiscalpolicyisanimportantmeansinecologicalcompensation.Basedonthefiscalandtaxationpoliciesofecologicalcompensation,thispaperdrawsonthecurrentsituationandexistingproblemsofcurrentecologicalcompensationmachineinChinafromthreeaspects:fiscalexpenditure,taxpolicyandchargingpolicy,basedonvarioustheoriesofecologicalcompensationtaxationpolicyathomeandabroad.Intheend,itmakesrelevantpolicyrecommendations.
