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Abstract Tax policy tools have the behavior of induction, social equity, economic development and other properties inside, making it to be an important means of encouraging environmental innovation, widely favored by the state and local governments. Tax policy tools can be broken down to the environmental tax and tax incentives two core policy tools. Environmental taxes internalize the external costs of pollution, to the enterprise to pass the price pressure signal, forcing it to pay tax, cut or put into environmental innovation choice, is essentially a reverse pressure tool. Tax incentives are a positive incentive to reduce the tax burden of the way the tax receivable will be transferred to innovation in research and development, the polluting enterprises towards the direction of innovation into the environment guide. The two policy subtools, although the mechanism of action is the opposite, but the policy objectives are consistent, through the scientific, fine tax system design, optimize the coordination of policy functions, can play a combination of tools "1 +1> 2" policy effect. At the same time, a combination of tax policy tools and other policy instruments should be used. Only in this way, we can accelerate the construction of resourcesaving, environmentfriendly society, the construction of beautiful China's vision to be achieved as soon as possible.
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| Fund:国家社会科学基金重点项目（14AZD153）；国家法治与法学理论研究项目（16SFB3042） |
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