Laser polarimetric imaging can offer additional information of targets compared with the traditional intensity imaging method. It can be used to detect camouflaged targets and distinguish targets with the same reflectivity, which cannot be realized using the traditional imaging method. Based on the dual-rotation retarder technique, we have established a setup to acquire different polarization state images. The polarization degree of the target can be calculated and encoded to get the polarization degree image. Preliminary results and error analysis have been given to validate the system. The results show that the system has rational arrangement and can realize the function of target detection and discrimination. Also, the polarization degree change and spectrum changes have little influence on the system.