Abstract: Based on the innovation driven endogenous economic growth model, this paper introduces the healthy production function, and analyzes the selection, influencing factors and supporting policy effects of China's optimal environmental tax through parametric and numerical simulation methods. Research shows that the optimal environmental tax under the benchmark economy is 23.47%. The optimal environmental tax decreases with the increase of household health preferences, health production elasticity, and health pollution elasticity, but increases with the improvement of pollution control efficiency; The formulation of the optimal environmental tax rate in China should be based on accurately measuring household health preferences, health production elasticity, health pollution elasticity, and pollution control efficiency. At the same time as imposing environmental taxes, it is more important to adopt policies that increase household health inventory than policies that increase health awareness. Policies that simply improve health production efficiency have dynamic inefficiency and need to be supplemented by policies that improve labor productivity in the research and development department, Policies that improve the efficiency of pollution control are more effective than policies that reduce the elasticity of health pollution.

Keywords: optimal environmental tax; Pollution; healthy; Innovation driven; Economic growth;