Abstract: In the face of increasingly serious environmental problems, China officially levied environmental protection taxes in January 2018. The collection of environmental protection tax echoes the urgent need of China's environmental protection cause, and it will inevitably affect the behavior choices of residents, enterprises and the whole society. First of all, from the three stages of development, basic formation and development and improvement, we will sort out the evolution process of China's environmental protection tax, and clarify the similarities and differences between environmental protection tax and pollution charge. Secondly, the opportunities and challenges of environmental protection tax collection are discussed for environmental protection enterprises and non-environmental protection enterprises. Finally, the tax planning strategies of enterprises are discussed from the aspects of tax reduction and taxation technology, tax rate difference technology and deduction technology.

Key words: environmental protection tax, pollution charge, tax planning, enterprise