Abstract：From the perspective of collaborative integration of incentive and constraint policies, this study distinguishes the quantity and quality of low-carbon technological innovation (LCI). Using China’s A-share listed companies from 2015 to 2020 as a sample, the fixed-effects regression model is employed to test the synergistic effect and the mechanism of policy combinations. The findings reveal that the impact of environmental taxes on corporate LCI is reflected in “quantity increase”, while the role of government subsidies is manifested in “quality improvement”. The synergistic interaction of the incentive and constraint policies will achieve the effect of promoting the “quantity increase and quality improvement” of corporate LCI. Further research suggests that the higher the level of corporate environmental responsibility, the stronger the promoting effect of environmental taxes, government subsidies, and their interaction effects on the quality of corporate LCI, with a threshold effect. However, the effect on the quantity of LCI is not significant.
