In order to study the relation between pollutant emissions and environmental degradation costs, a regression equation is used in this paper. By introducing the data of GDP, natural disasters losses, environmental pollutant losses, pollutant control costs, carbon dioxide emissions and industrial emissions, all data over the period 2000-2008, the regression equation can rationally simulate the environmental degradation costs intensity. Empirical results show that the carbon dioxide emissions intensity and waste gas emissions intensity have a greater impact on environmental degradation costs intensity. As the regression equation has a very good simulation results, it can be used to forecast the environmental degradation costs.