Contaminated land has become an important restriction factor of sustainable development in our country.The parent corporation’s liability and successor’s liability is a problem that can not be ignored in soil pollution remediation,which is the same important issue in the United states.This article analyzes the practice in the United States.For the liability of contaminated land,the Comprehensive Environmental Response,Compensation and Liability Act （CERCLA）defines four categories of responsibility party,but it does not define the liability of the successor and parent corporation．The federal circuit courts play a positive role in solving the above problems,but the federal circuit courts’ application of the legal basis and standards is inconsistent in the judicial practice.In the application of the law,some courts apply the state law while others apply federal common law．In the application standards,the US Supreme Court defines the parent corporation’s liability in United States V.Bestfood.With regard to the successor’s liability,some courts apply mere continuity doctrine,yet others apply substantial continuity doctrine.This inconsistency affects the legal certainty and hences the enforcement of the CERCLA.The practice of the United States can provide reference to our country:balance the interest of environmental protection and encouraging business transaction,ensure the boundary of the corporations’ environmental responsibility,and strengthen the environmental risk assessment of assets transaction.