Abstract:This paper makes an empirical analysis on the data of industrial enterprises above designated size from 2009 to 2015 by using panel model and examines the innovative driving effect of various tax incentive policies since the strategic thinking of innovation-oriented country was put forward in 2006. The results show that tax incentive policies have a positive effect on enterprise innovation. Combining with the economic environment of stable leverage in the second half of 2018, it is suggested to adjust the strength and scope of our tax policy according to the characteristics of the industry in order to improve the efficiency of tax incentive policy and serve the construction of an innovative country.