The Study Of The Fiscal And Taxation Policy To Support “One Belt And One Road”

The second half of 2013, the general secretary Xi Jinping has put forward a great strategy of construction of "One Belt and One Road", namely "Silk Road Economic Belt" and "twenty-first Century maritime silk road". The construction of "One Belt and One Road" at present has risen as a new strategy of opening up Chinese. Strategic conception of "One Belt and One Road" to deepen reform and expand the opening of the new trend, but also fit the common needs of countries along the complementary advantages of the open,along the national development opens a new opportunity. At present, our country is actively making plans and implementation plan, and many countries in the world have a two-way exchange and good interaction, and thus has won the respect and support of more and more countries. For the "One Belt and One Road" great strategic aspects of the implementation process of consideration, requires the government to play a regulatory role,actively in the planning and implementation of the strategy in financial research "One Belt and One Road" support policy has important practical significance.Starting with the background of "One Belt and One Road". firstly, this paper studies the "One Belt and One Road" strategy are briefly defined, namely from the perspective of "going out" the definition of "One Belt and One Road" strategy. With the theory of international trade and international direct investment in developing countries is based on the theory that "Belt and Road Initiative to achieve the possibility, then according to the Keynes theory, tax incentive theory, international tax competition theory demonstrates the feasibility of the use of fiscal policy and scientific support for the" One Belt and One Road ". Then, from two aspects of theory and empirical research on the relationship between “One Belt and One Road " and the fiscal support policies are analyzed, including the use of the data of 2003-2014 in China from the perspective of empirical empirical analysis, confirms the fiscal policy for promoting the " One Belt and One Road " have very significant positive impact of strategy. On the basis of this to our country "One Belt and One Road" strategy of the current status and existing fiscal support policy to conduct a comprehensive analysis, summed up the existing policies are not comprehensive andscattered, low level, lack of special fund shortage. Finally, from two aspects of financial support policies, tax support policies to improve the financial subsidies, optimize the policy environment, the construction of tax law system, improve the export tax rebate system, and other policy recommendations.