| In recent years our country resource shortage and environment pollution problem become more and more serious,obviously the air quality in big cities is worse and worse and the number of polluted citiesbecome more and more,this affects the quality of life of the residents seriously.Now our country is in the process of urbanization and industrialization,environmental pollution and the consumption of natural resources will be intensified,as the first strategic emerging industries,the development of environmental protection industryis very important.Environmental protection industry is a typical policy driven industries,the tax policy to promote the development of environmental protection industry effective supply to promote the development of environmental protection industrybetter.In this paper,we study the tax policy to promote the development of environmental protection industry supply in our country and introduce the concept of the supply side,the target and the concept of environmental protection industry in our country and the development present situation,comb the corresponding tax policy.Through the analysis of tax policy to promote the development of environmental protection industry,I find the preferential tax policy supply not favorable to the development of environmental protection industry as a whole,single issues such as tax breaks to supply way.Through draw lessons from foreign tax policies to promote the development of environmental protection industry’s successful experience,combining with the actual situation in our country,from the policy recommendations to supply end,such as improving the preferential tax policy system,tax preferential policies such as the diversity of supply and so on.Tax policy to promote the development of environmental protection industry in our country supply in gradually improve,but there are still some problems,to better promote the development of the environmental protection industry should step up efforts in the supply of the preferential tax policyto promote the development of environmental protection industry.This article through studies the tax policy to promote the development of environmental protection industry in our country,aims to study how to use tax policy supply to promote the development of environmental protection industry.The problems existing in the tax policy to promote the development of environmental protection industry policy is insufficient supply,puts forward corresponding suggestions on policy supply end,can more effectively solve the problem.Increasing the supply of preferential tax policies promote the development of environmental protection industry,reduce the tax burden on environmental protection enterprise,reduce the production cost,expand the scale of production,environmental protection enterprises have more funds for research and development technology related to environmental protection industry,improve the environmental protection industry factor productivity;Improving the environmental protection industry factor productivity,reasonable use of capital,natural resources and manpower,and to promote the development of environmental protection industry in our country to protect the ecological environment and natural resources. |