Abstract: Based on the iterative seemingly unrelated regression method, this paper normatively analyses the influence factors of the impact of different types and links of innovation capacity and fiscal policies on energy intensity. The results show as follows: First, in general, the reduction of energy intensity in China mainly depends on the substitution of capital factors, the improvement of nonreflective innovation capability and the intervention of fiscal and taxation policies, while the capability of scientific and technological innovation has a negative impact on energy intensity. Second, as far as the regional differences of innovation capability are concerned, the improvement of science and technology and nonembodied innovation capability in eastern region has effectively reduced the energy intensity, and the influence of science and technology innovation capability in R&D link is more significant, while the improvement of science and technology innovation capability in central and western regions is not conducive to the reduction of energy intensity. Third, in fiscal and taxation policies, the effect of policy intervention in the western region is more obvious, but central and western regions do not show a significant promoting effect. In view of this, this paper puts forward some policy suggestions on implementing differentiated industrial structure transformation strategies, perfecting fiscal and taxation policy system for green science and technology innovation, and expanding market share of energysaving products from the demand side.

Key words: innovation capacity improvement , fiscal and taxation policies , energy intensity , regional differences

摘要： 本文采用似不相关迭代（IRSU）回归方法，以我国1995—2016年省级面板数据作为研究样本，实证分析了不同类型和环节创新能力以及财税政策的促进作用对能源强度的影响效应。结果显示：（1）从总体上看，我国能源强度的降低主要依赖于资本要素替代、非体现型创新能力提升和财税政策的干预，而科技创新能力对能源强度则产生消极影响。（2）就创新能力的区域差异而言，东部地区科技和非体现型创新能力提升有效地降低了能源强度，并且研发环节科技创新能力的影响更为显著，而中西部地区科技创新能力提升不利于能源强度的降低。（3）在财税政策方面，西部地区的政策干预效果较为明显，中部和东部地区并未表现出显著的促进作用。基于此，本文提出了实施差异化的工业结构转型战略、完善绿色科技创新财税政策体系以及从需求侧扩大节能产品的市场份额政策建议。

关键词: 创新能力提升 , 财税政策 , 能源强度 , 区域差异