The improvement of enterprise environmental performance is the key content to promote the green development of economy and society. Based on the observation data of resource-based listed companies from 2012 to 2019, this paper studies the effects of tax incentives on corporate environmental performance and the channel mechanism, as well as the combined effects of tax incentives and different types of environmental policies. The conclusions are as follows: (1) Tax incentives can effectively promote the improvement of environmental performance of enterprises, and compared with state-owned resource-based enterprises, tax incentives have a greater promotion effect on the environmental performance of private resource-based enterprises. (2) Tax incentives can drive the improvement of environmental performance by encouraging enterprises to increase R&D investment, but green innovation output does not play a mediating role. (3) Further research on the combination effect of tax incentives and different types of environmental policies shows that the combination effect of tax incentives and market incentive environmental policies and voluntary environmental policies is obvious, and the combination effect of the two kinds of policies is affected by the nature of enterprise property rights. These conclusions provide theoretical enlightenment for scientific design of the combination of tax incentives and environmental policies, optimization of innovation-driven development mode, improvement of enterprise environmental management, and perfection of green development policy system.