The energy tax system does not only involve the regulation of a country’s public financial resource, but also works as an important administrative means in the environmental policies of modern countries. Therefore, whether it is the regulation of carbon emissions, the improvement of air pollution, and even the management of life economics, it is directly related to the design and operation of this system. However, the energy tax system has been emphasized in the legal system of different countries for many years, it was based on the system of “polluter-pays”. With such a doctrine, the energy tax not only loses the nature of taxation, but also ignores the fact that the environmental system is actually maintained by human life as a social-solidary system. This article intends to start from the French tax system, discuss the constitutional basis of the French energy tax system, and look forward to providing a reference for the relevant issues that in Taiwan is currently discussing.