The Theory and Path on Tax Promoting Energy-Saving and Environmental Protection Technology Innovation

With the rapid development of economy in China, the issue is increasingly serious involving the degradation of environment, the shortage of resources and the absence of environmental protection. To keep sustainable development of economy, this paper illustrates the theory and significance of tax policy involving in environmental protection from aspect of technology innovation. Furthermore, it puts forward proposals including making tax preference law, extending the scope of indirect tax preference and improving the tax system with the analysis of existing tax policy on environmental protection and energy-saving and emission reduction.