Based on the data of manufacturing enterprises from the 2012 World Bank Survey of Chinese Enterprises, this paper takes enterprise innovation as a mediating variable and uses OLS, Probit and mediating effect estimation methods to investigate the relationship among tax business environment, innovation and enterprise export. The results show that the tax business environment is divided into two dimensions: tax rate level and tax management. Both tax rate level and tax management have a significant role in promoting the export of enterprises, and enterprise innovation acts as a partial intermediary and a complete intermediary in the relationship between the tax business environment and enterprise export. Moreover, the results still hold after using the instrumental variable method to deal with the potential endogeneity. Based on the above research, this paper puts forward some suggestions to promote the export of enterprises from the aspect of tax business environment.