目前,我国能耗和污染形势严峻,企业作为利用能源和排放废物的社会生产者,是节能减排的主体。为支持企业节能减排,政府正积极实施一系列财税政策,但仍需进一步补充和完善。为企业节能减排创造经济基础。一是通过投资性的支出,创造公平环境,调动企业节能减排的积极性。地方政府应参照中央办法设立节能减排专项基金,为企业提供优 At present, the situation of energy consumption and pollution in China is grim. Enterprises, as social producers that use energy and waste emissions, are the main body of energy conservation and emission reduction. In order to support enterprises in energy conservation and emission reduction, the government is actively implementing a series of fiscal and taxation policies, but it still needs to be further supplemented and improved. Energy savings for enterprises to create economic base. First, through investment spending, creating a fair environment, mobilize the enthusiasm of enterprises energy-saving emission reduction. Local governments should establish a special fund for energy conservation and emission reduction in light of the Central Government’s measures to provide enterprises with superiority