Under the realistic context of the Regulations on the Administration of Pollution Discharge Permits, it is necessary to conduct a legal review of the regulatory system for emission permits in China. The discharge permit setting needs to conform to the spirit of law and policy, conform to the set principles and scope, and distinguish creation from regulations. The statutory basis for setting the pollutant discharge permit should be the law, administrative regulations, and local regulations. The State Council decided not to set the sewage discharge. Licensing shall strictly regulate provincial government regulations to set discharge permits. The actual methods for setting up pollutant discharge permits in China are the laws, the decisions of the State Council, departmental regulations, local regulations, local government regulations, and local administrative normative documents. Although the implementation of the sewage permit system has made positive progress, there are still many problems in the establishment of the central discharge permit at the national and local levels and in the practice of licenses. Therefore, it is necessary to comprehensively regulate the emission permit setting system, improve the emission permit setting and regulations, standardize the local pollutant discharge permit setting system, strengthen the implementation and supervision of the sewage permit setting procedure, and optimize the emission and supervision mechanism of the pollutant discharge permit.