Abstract: This paper introduces the status quo and char-acteristics of pollution levy charged from township and villageindustrial enterprises (TVlEs),calculates the levy amountwhich should be charged from TVIEs according to the nationalTVIEs’polluting source survey data of 1989 and demonstratesthe amount from its impact on TVlEs,society, fiscal revenueand rural environmental protection and the collection feasibili-ty, analyzes the causes of low collecton rate of pollution levyfrom TVIEs and raises some recommendations about pollutionlevy collection , management and usage.