Aiming at determination of fertilizer tax, external theory and Pigu tax theory were referred to. The results showed that the coefficient of price elasticity of fertilizer demand is - 0.29, which indicated that the market demand and supply was in lack of elasticity in the short period and its impact on fertilizer manufacturers was slight. The 16 counties (cities and districts) in the Dongting Lake area whose farmland fertilizer application surpassed the average ecological fertilization dosage are listed to the taxation scope of fertilizer tax,...