During the past 30 years of economic growth,China also accumulates a huge environmental pollution debt.Chinas government attempts to use a variety of means,including tax instruments for sustainable development.After 9 years of repeated debates,the State Council Legislative Affairs Office released the Environmental Protection Tax Law (Draft) in June 2015.As Chinas first environmental tax law,whether this conservative "Environmental Fee to Tax (EFT)" reform could improve the environment generated controversy.