Research On The Influence Of Government’s Environmental Tax Regulation On Environmental Technology Innovation Of Industrial Enterprises

China was covered the European and American countries hundreds of years of industry experience with 30 years.Our country industry,economy,society has scored remarkable achievements.However,at the expense of the resource and environment development way that China’s contradiction between economic growth and environmental protection increasing sharply,severely restricts the sustainable development of our country.China needs to play to the innovation ability,through technical innovation,improving the quality of environment.Industrial enterprises can change the mode of production through environmental technology innovation to reduce the pollutant emissions,reduce pollution and destruction to ’the environment.Environmental technology innovation is a kind of technology innovation for the purpose of protecting the environment,industrial enterprises to change the traditional mode of production,research on green products,and effective ways to protect the environment.For environmental technology innovation,however,will increase the cost of production of enterprises,therefore,enterprises are lack of initiative innovation power,so government needs to play a role of function,using environmental regulation to influence the environmental technology innovation activities of enterprises,to guide and motivate enterprises to transform the mode of production,take environmental technology innovation to achieve a win-win situation of economic performance and environmental performance targets.The theory uses environmental regulation theory,"external economy" theory of Marshall,"pigou tax" theory and the porter hypothesis as the theoretical basis,through carding the theory and hypothesis,and surrounding game relationship between government and enterprises existing in environmental technology innovation,with tax regulation as government’s environmental regulation tools,set up principal-agent model differential game model and sort out the internal logic relationship of government environmental tax regulation and environmental technological innovation in enterprises,the government environmental tax regulation impact of environmental technology innovation behaviors,build up the research framework of this article.In 31 provinces,municipalities and autonomous regions in our country,with local government environmental tax regulation strength and industrial enterprises above designated size of environmental technology innovation output level panel data establishing quantitative econometric model on government environmental tax regulation’s influence on enterprise environmental technological innovation behavior.The study found that government reasonable environment tax regulation can effectively affect the environment of the enterprise technological innovation behavior,environmental tax regulation will affect the environment of the enterprise technological innovation output.Through further study also found that over time,the government should adjust levels of environmental technology innovation environment tax regulation,and the government environmental tax regulation also need to consider other factors.For this article research conclusion,the government reasonable environment tax regulation can effectively influence the level of environmental technology innovation of enterprise.According to the results of the qualitative and quantitative research work for the government put forward the corresponding policies and Suggestions,so as to the government for industrial enterprises environmental tax regulation means to guide and motivate enterprises to carry out environmental technology innovation,change the traditional mode of production,reduce the pollution to the environment,achieve the goal of green development and sustainable development to provide valuable theoretical support and practical policy recommendations.