Abstract: The use of biomass energy has become an effective way to reduce greenhouse gas emissions and relieve the energy crisis, so governments have adopted a series of policies and measures to encourage and guide the development of bioenergy industry. As an important source, straw biomass resources have attracted much attention of the Chinese government. This paper classifies and summarizes existing domestic fiscal policy for straw bioenergy and literature on effectiveness of the fiscal policy for straw bioenergy. The author points out that Chinese fiscal policy lacks combination of tools, and domestic researches on straw biomass policy implementation are mainly positive, so it can’ t provide policy- makers with theoretical basis and reference value.