Abstract: Soil is a source of food and clothing for the people, and is the material basis for human survival and development. So far, only few scattered provisions on soil pollution prevention found in the current legal system in China mainland. There is no specific legislation on prevention of soil pollution or clear liability of soil pollution, which is not adapted to current objective requirements of comprehensive control of soil pollution. This paper elaborates the survey of soil pollution in Taiwan, the evolution of soil pollution prevention legislation and the main content of “Soil and Groundwater Pollution Remediation Act” in Taiwan. Under analyzing the message from “Soil and Groundwater Pollution Remediation Act”, the urgency of legislation on soil pollution prevention in China mainland is realized. Then, by using the Taiwan’s experience, this paper clarify the legal responsibility of mainland soil pollution, and improve the legal mechanisms on prevention of soil pollution.