In recent years, greater efforts in tax preference policy for energy
conservation and emission reduction (ECER) have been implemented in our
country. Based on the tax preference of enterprise income for comprehensive
utilization of resources, the constraints to achieve completely successful
equilibrium are studied in the single period and multiple periods. In the
single period, the key to achieve separating equilibrium is analyzed
carefully by constructing a signaling game model of enterprises and
government on tax preference of enterprise income. In the multiple periods,
with the stochastic evolutionary game model based on the stochastic
differential equation (SDE) theory, the constraints of keeping the separating
equilibrium stable and continuing in a long term will be further
investigated. It gives the optimal number of tax preference of enterprise
income, camouflage cost and expected cost of risk under the state of
separating equilibrium. The optimal result of completely successful
equilibrium is obtained in single period by the analysis of numerical
example for enterprises and government signaling game model. The simulation
experiment is successfully finished to test the effectiveness of the
stochastic evolutionary game model by using mathematical software MATLAB.