Abstract: Most of the green taxes in our country belong to local tax. Taking the local green taxation system as the research object, and through sorting out the main taxes of the local green tax system, this paper analyzes some problems existing in some tax categories and the whole system, thus to draw lessons from foreign experience and put forward suggestions on local green tax system in China. This paper can provide a reference for local government to perfect the green tax system, so as to realize the “double dividend” green tax.

Key words: double dividend, green tax, resource tax, energy tax, pollution tax