绿色技术创新的生态效益、社会效益优先,绿色技术创新具有的外部性,绿色技术创新经济效益低、显现期长,都决定了对其实施更为有效的财税优惠政策组合成为必然;既有的关于绿色技术创新的财税政策缺陷,决定了必须创新对绿色技术创新的财税政策;绿色技术创新的财税政策应涉及多个税种、多种手段并系统化。 The ecological benefit of green technological innovation, priority of social benefit, externality of green technological innovation, low economic benefit of green technological innovation and long period of emergence have all made it necessary to implement a more effective fiscal and tax preferential policy combination. Both existing The fiscal and taxation policy defects on green technology innovation determine the fiscal and taxation policies that must innovate the green technology innovation. The fiscal and taxation policies on greentech innovation should involve multiple tax types, multiple means and systematization.