理论分析和国内外实践均表明,税收政策可以在促进节能减排方面发挥积极而有效的作用。结合经济学的供需理论,从需求和供给两个方面对节能减排设备税收优惠政策进行系统分析,可以发现我国现行优惠政策存在优惠范围较小、优惠方式不合理等问题。为此,建议尽快从优惠范围和优惠方式等方面构建节能减排设备税收优惠政策的新框架。 Theoretical analysis and practice both at home and abroad show that taxation policies can play an active and effective role in promoting energy conservation and emission reduction. According to the theory of supply and demand of economics, we can systematically analyze the preferential tax policies for energy-saving and emission-reduction equipment from the two aspects of demand and supply. We can find that there are some problems such as the preferential range of the preferential policies in our country is low and the preferential treatment methods are not reasonable. To this end, it is recommended as soon as possible from the preferential range and preferential ways to build a new framework for preferential tax policies for energy-saving emission reduction equipment.