Currently, the level of pollution fee is too low resulting low cost for the enterprises to violate the law, thus the entire society have to bear the consequences of pollution. Many people believe that overly high environmental tax will lead to excessive burden on enterprises. However, ANBOUND think tank scholars believe that the aim of environmental tax is to make the enterprises pay for the price of emission. The price should be equal or higher than the actual cost to solve the pollution, otherwise there is no point of introducing environmental tax. Although the burden of small and medium enterprises and their viability are important issues that ought to be considered by the government, many policies can address these issues. Definitely not at the expense of polluting the environment and reduce emission cost for the enterprises.