Probing the Guiding Role of Taxation in Energy-Saving and Emission-Reducing Technology

With the rapid development of economy in China, the issue is increas ingly serious involving the degradation of environment, the shortage of resource and the absence of environmental protection. To keep sustainable development of economy, this paper illustrates stimulating function of tax policy involving in environmental prot ection, energysaving and emission-reducing from aspect of encouraging technology innovation. Furthermore, it put s forward policy orientation including further improving tax to support energy -saving and emission-reducing and independent innovation with the analysis of existing tax policy on environmental protection, energy-saving and emission-reducing.