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The Environmental Protection Tax Law of China came into force in 2018, and China has entered a new stage where tax leverage is adopted to guide pollutant discharge units to reduce emissions. It is in this context that this article discusses the current implementation and challenges with regard to tax amount formulation, tax collection and management, and the tax system. The article takes the particulate pollution caused by coal storage, loading, and unloading as an example to discuss research progress in the accounting methods for main particulate emissions at home and abroad, evaluate the advantages and disadvantages of the existing emissions accounting methods, and make proposals for improving the environmental tax system, strengthening cross department cooperation and improving the system for disclosure of self-monitoring information, so as to promote the smooth implementation of environmental protection tax policy in our country.