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ustainable development an important way for sustainable development is a protection of the environment and natural resources from the proposed starting long-term development strategy on human and patterns . development of the west in terms of sustainable development is important, it is the western rid of poverty , population , resources and environment, the plight of the only correct choice . western tax incentives to encourage sustainable development, developing resources and protecting the environment to solve this a contradiction measures can be summarized as the following aspects:

1 . Encourage conducive to environmental protection technology research, development, introduction and use. This is mainly through research and development expenses before tax , technology transfer fee tax relief , the introduction of high-tech environmental technology tax incentives and other measures to regulate implemented.

2. to encourage investment in environmental protection . Primarily through investment in environmental protection tax , environmental protection equipment to allow accelerated depreciation and other tax incentives to implement the regulation .

3. Encourage the production of environmental protection , use , and promote the development of environmental protection industry . Many countries are taxed at a low rate through the application of environmentally friendly products to be taken care of.

4 . Encourage the protection of the environment. From the tax preferential treatment affect the environment and resources focus on aspects of view, can be part of the prenatal , through tax incentives to guide enterprises to use cleaning materials and low-pollution energy sources ( such as solar energy development and use of clean energy tax , etc. ) ; in the production chain , through tax incentives can encourage enterprises to adopt advanced production technology in order to save the consumption of resources ( such as tax incentives for environmentally friendly technologies to be ) ; postpartum link, you can encourage enterprises through taxation of waste recycling.
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