山东是全国能源消耗总量第一大省.该文以山东省29家企业为样本进行调研,并在对促进节能减排的税收政策设计理念、双重红利假说以及各项政策比较等进行理论分析的基础上,从政策目标、设计原则和具体税收政策取向等方面提出了相应建议.“,”Shandong province ranks the first in energy consumption in China. Taking 29 enter-prises in Shandong province as investigation samples,and on the basis of a theoretical analysis on design ideas of tax policies improving energy conservation and emission reduction,the hypothesis of double dividends,as well as a comparison among different kinds of tax policies,the paper puts forward some suggestions on tax policies improving energy conservation and emission reduction from the perspectives of objectives of the policy,principles of system design and orientations of concrete tax policies.