Abstract: As an emerging field， existing scholars research on corporate green technology innovation has gradually become hot， but comparative studies on China and other leading countries are still rare. The paper found that there is heterogeneity in the property rights and technology segmentation of green technology innovation in Chinese enterprises. Compared with Korea and OECD member countries， the number of green patents， technology， and environmental taxation is still dwarfed， mainly due to the large gap with the leading countries， the lack of relative advantage， and the lack of motivation for innovation subjects. In view of this， we propose countermeasures from macro， meso， and micro levels and hope to provide some theoretical and practical insights.

Key words: green technology innovation, environmental taxation, green patent

摘要： 现有学者对企业绿色技术创新领域的研究已渐成热点，但基于中国与其他领先国家的比较研究仍较少。中国企业绿色技术创新在产权属性和技术细分领域存有异质性；且与韩国、OECD成员国相比，在绿色专利数量、技术、环境税收等层面仍相形见绌，主要受困于与领先国家存在较大差距、不具备相对优势、创新主体动力不足。鉴于此，从宏观、中观、微观等多层级维度提出纾解对策，以期提供一定的理论与实践启示。

关键词: 绿色技术创新, 环境税收, 绿色专利