Abstract: Based on coordination and coupling model with 28 indicators which includes four subsystems: economic contribution, social contribution, industry contribution and science-technology contribution, this paper constructs a reasonable framework for evaluation of fiscal and taxation policy on strategic emerging industries. With an analysis of the data about Shaanxi Province, it is concluded that the contribution in term of economy and society from strategic emerging industries grows steadily; the two shows a simultaneous increase in the long trend. There are still some deficiencies, namely the delayed feedback from economy to the policy implementation which causes coordination degree greater than coupling degree, and the internal factors effect still need to improve. In addition, the fiscal and taxation policy’s influence on the industry system and science-technology systems’ coordination is increasing obviously, but the value is still small. In this view, we should evaluate and improve the policy in the full range through concept, policy adjustment and developmental path to promote the healthy development of strategic emerging industries.