An Empirical Study On The Impact Of Tax Preference On The Technology Innovation Of Energy Conservation And Environmental Protection Industry

As the China’s economy developed rapidly, we are facing serious situation of resources and environment, and it is to solve the problems that we are facing, promoting the development of energy-saving environmental protection industry is becoming one of widespread concern focus,including the energy-saving environmental protection industry. Technological innovation is the resource of the industry life, and in order to have a more long-term develop for energy-saving environmental protection industry, and its technical innovation is imperative, how to provide a sound fiscal policies to the technological innovation of energy-saving environmental protection industry development has become an important and national urgent task.This paper provides an empirical research to accelerate technological innovation of the energy saving and environmental protection industry from the view of preferential tax.The paper included four parts. Firstly, This paper describes the domestic and foreign scholars in the technology innovation and tax policy on technology innovation activities research literature review; Secondly, the paper put forword the construct the research hypothesis based on the theory of the analysis of tax incentives to promote the technological innovation of the enterprise combined with the characteristics of energy saving and environmental protection industry of our country,that is to say, tax incentives to promote technology innovation of the energy saving and environmental protection industry, and the influence of enterprise income tax on technology innovation of energy saving and environmental protection enterprises is more slightly significant than the influence of enterprise turnover tax; Then, the paper based the China’s energy-saving environmental protection industry listing Corporation data, Select the appropriate variable to conducte a multiple linear regression model analysis and draw a conclusion; finally, according to the results of the study, the paper puts forward some proposals on the influence of tax preferential policies for energy-saving environmental protection industry. Following is the main conclusions of this paper:(1) Tax incentives can promote energy saving technology innovation industry directly;(2) The introduction of technology and combine the independent research and development with each other can make energy-saving environmental protection enterprises get more preferential policies;(3) It is necessary to cooperate with the enterprise technology innovation and national policies to develop the energy-saving environmental protection industry in china.