There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises’ or industries’ emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment. There are numerous studies comparing different kinds of environmental taxes and standards. However, forms of environmental standards focused by former researchers are usually quantitybased limits / standards (egpounds per day or pounds per unit of output) .Concentration-based emission standard (egmilligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In. article, comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentration based effluent standards, effluent taxes, and a combination of both. A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure. With one detailed application to the paper industry, some enlightenment and conclusions-as well as the general applicability of these principles- are then provided: Under the same effluent tax rate, enterprises, groups, and industries that ar e cleaner will reduce more pollutants than those that have higher pollutant abatement costs. It is recommended that effluent taxes are set by by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries. It is necessary to reduce reduce MACs of enterprises to better stimulate enterprises ’or industries’ emission reduction by preferential measures, such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.