Abstract: With the establishment of socialist market economy and the further reform of tax system, the development model of traditional agriculture in China has been challenged, and began to transform to urban agriculture, so that the problem of rural area non-point source pollution is escalating. The situation of chemical fertilizer pollution has not been effectively suppressed in the rural area source pollution , which has been formed to water pollution, soil pollution, air pollution, and so on. Take control of chemical fertilizers has aroused widespread concern in the society, In the process of government management, control of chemical fertilizers has been changed from micro-management mode of traditional administrative management to diversification pattern of macro and indirect means by diversified modes. Through the levy of fertilizer tax to protect the environment, has become the inevitable requirement of non-point source environment. In this paper, based on related non-point source environmental governance theory as the foothold, from the theoretical level and practical level to analyze the necessity of fertilizer tax. According to the principle of fertilizer tax to put forward the problem which need to solved.