Abstract: A comprehensive and systematic examination of the legal responsibility in the legislation for the protection of old and valuable trees in China is conducted, and through the list combing of the legal responsibility of the administrative counterparts involved in the protection of old and valuable trees in the 55 provincial local legislations in China, it is found that they present a variety of types of offences, and the way of assuming the responsibility is dominated by the characteristics of fines. There are problems such as legislative gaps in the setting of legal responsibility for the protection of old and valuable trees in legislation, contradiction of the higher law, large differences in the amount of fines, and different bases for penalties inside and outside the urban planning area. In this regard, it is proposed that regulations on the protection of valuable and old trees should be issued as soon as possible at the national level to fill the legislative gaps, to unify the basis for penalties inside and outside the urban planning area, to set up offences scientifically, to set up reasonable fines, etc., so as to provide references for the legislation on the protection of valuable and old trees at the national level.