A Research On The Support Effects Of The Tax Policy For Promoting Internationalization

This paper chooses exportation, attraction to FDI- the central types ofinternational trade, the investment internationalization as the research directions,individually selects the government tax policies of export tax rebate and FDI taxrevenue preferential benefit as the research objectives. Based on the modern economictheories of the international trade, international investment, application finance, taxpolicy, macroeconomics and the development economics and so on, compares to thesuccessful overseas experience of implementation on export tax rebate, FDI taxrevenue preferential policy in the foundation, and simply reviews the history ofChina's tax system development and its reality functions.In the theoretical analysis part, this paper displays in details that the historicalevolution as well as the influence factors' vicissitude of export tax rebate policy andFDI tax revenue preferential policy since new China established. It concludes thefluctuation vein of the tax policy has been regarded from the neglected factor-cofactor-important attribution factor to attenuation factor along with the domesticand foreign economical political situation changes. Based on this foundation, itanalyses influence mechanism of the export tax rebate policy promoting the exporttrade. And from the game theory angle, it establishes the qualitative model thatanalyse the drive mechanism of the tax revenue preferential policy attracting FDI.In the empirical analysis part, the utilization of substitution analysis method,time series measurement regression model, it quantitatively analyses the targets of theexport tax rebate amount, substitution export tax rebate rate, as well as analyses thesupport effects that tax revenue preferential benefit based on the enterprises actualburden of tax rate affect on the export, FDI which corresponded regarding the economical internationalization development. At the same time, it proposeseconomical effect analysis which based on actual export tax rebate rate, as well asmarginal tax rate change.Finally, it revolves the result of empirical analysis to propose the reformprinciples of export tax rebate, and it analyses the weaknesses of the present FDI taxrevenue preferential policy, as well as proposes the feasible suggestions to improvethe export tax rebate mechanism, and FDI tax revenue preferential policy.