环境创新税收政策解构与重构：由单一工具转向组合工具

税收政策工具内置的行为诱导、社会公平、经济发展等性能，使其成为激励环境创新的重要手段。税收政策工具可以解构出环境税与税收优惠两大核心政策工具。其中，环境税将污染行为的外部成本内部化，向企业传递价格压力信号，迫使其作出缴税、减产抑或投入环境创新的抉择，本质上是一种反向压力工具；税收优惠则是一种正向鼓励工具，以减轻税负的方式将应收税款让渡于创新研发，将污染企业向投入环境创新的方向引导。两个政策子工具虽然作用机制相反，但政策目标一致，通过科学、精细的税制设计，实现不同政策功能协同互补，以发挥组合工具“1+1＞2”的政策效应，最大化提升企业环境创新积极性。此外，还应统筹税收政策工具与其它政策工具的组合使用。

Deconstruction and Reconstruction of Environmental Innovation Tax Policy: From a Single Tool to a Combination of Tools

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 sub tools, 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 resource saving, environment friendly society, the construction of beautiful China's vision to be achieved as soon as possible.