This paper, with the Chinese Private Enterprises Survey data over 2006-2016, utilizes a difference-in-differences estimator to examine the impact of corporate income tax incentives policy on enterprises’ investment in pollution abatement. It indicates that the tax incentives policy significantly increases enterprises’ investment in pollution abatement, and the recognition condition test and robustness test show that this conclusion is very robust. The influence mechanism test demonstrates that the tax incentives policy enhances the capital utilization ability of enterprises by reducing the tax burden and improving the financing ability, thus promoting the enterprises’ investment in pollution abatement. Further analysis shows that the policy produces a more significant effect in the smaller, credit-supported and politically-connected enterprises. However, the tax incentives policy doesn’t promote the investment in pollution abatement of enterprises in the middle region.