Economic incentives is an important method of environmental economics,the basic means of environmental policy and law,and the ideological paradigm shifts from direct control to indirect control under dominant trend in the free market. A large number of theoretical and empirical studies show,through environmental taxes and emissions trading incentives to promote efficient means of environmental resource protection.This paper discusses the basis of a reasonable system and operational reality of system design of environmental taxes and emissions trading,and gives basic concern to the role of various stakeholders.