The health hazards of high sugar and high salt foods have led to an increasing chronic disease burden globally, which has become a major challenge in public health. By analyzing the legislative practices of health taxes in countries including Mexico, Chile, and the United Kingdom, it is identified that foreign health taxes have the advantages and disadvantages of a single, comprehensive, and tiered tax rate model. The public consumption behavior changes, health benefits, and negative issues are also evaluated. Given this, the necessity and feasibility of health tax legislation for high sugar and high salt foods in China are further explored. A health tax legislative framework is proposed, involving tax system elements, procedural rules, and supporting policies. Besides, it is suggested to adopt a three-stage implementation path of "top level design-pilot exploration-comprehensive promotion" on this basis to realize the health tax system and promote the Healthy China strategy implementation.