Research On The Impact Of Environmental Tax And Fees On Enterprises’ Green Technology Innovation ——The Case Of Research On Conch Cement

China’s economy has developed rapidly since the opening of the reforms,while the economic development,the contradictions of natural resources and the environment have risen by the day,and the environmental problems are gradually attracting people’s attention to solve complex environmental problems.It is not feasible to rely only on the market mechanism.As a specific means of environmental regulation,environmental taxes and fees can encourage enterprises to reduce the production of polluting products,thus reducing pollutant emissions and realizing environmental protection.Green technology innovation emphasizes green development,which can help enterprises realize transformation and upgrading and pay attention to environmental protection while developing economy.Therefore,it is necessary to study enterprise green technology innovation under the background of environmental taxes and fees.In this paper,based on the influence mechanism of environmental taxes and fees on enterprise green technology innovation as the theoretical basis,the conch cement of cement manufacturing enterprises was analyzed,using case analysis,theoretical analysis and other analysis methods,to study the impact of environmental taxes and fees on conch cement green technology innovation.The potter hypothesis,externality theory,the theoretical basis of tax neutral theory,double dividend hypothesis,according to the effects of environmental tax enterprise green technology innovation mechanism,respectively to study the environmental tax of enterprise green technological innovation and the impact of green product innovation,as well as the environmental taxes and fees to conch cement affects overall green technology innovation,and comparative analysis.The conclusions are as follows :（1）the increase of environmental tax will promote the green process innovation of enterprises.（2）Environmental tax will promote enterprise green product innovation.（3）In the short term,environmental taxes and fees have a greater promoting effect on green process innovation than on green product innovation.In this paper,through studying the impact of green technology innovation of the enterprise of environmental tax,not only rich in the research scope of environmental tax and green technology innovation,also can help the heavy pollution of manufacturing enterprises in our country to realize green transformation,further development of circular economy,as well as to perfect our country environment tax policy provides some experience for reference.