The Research On The Finances And Taxation Policies To Promote The Development Of China's Foreign Trade

Since China's reform and opening-up, the rapid development of foreign trade has made great achievements in the world. Foreign trade is an important from to get China's foreign economic ties and to participate international division of labor, which increased our revenue, introduced international advanced technology, provided a large number of employment opportunities, and promoted China's economic take-off. But in recent years, China's foreign trade is facing a series of new problems in the development process; such as trade structure is irrational, trading partners are over-centralized, trade friction is increasing. Therefore, the article attempts to examine how to further use our country's fiscal and taxation policies to promote the healthy development of China's foreign trade.The article first introduces the basic concepts of foreign trade, several major theoretical in the international community and the current situation in the development of China's foreign trade. Second, the article uses corresponding analysis to verify the relations of promoting and constraining each other between foreign trade and taxation policies. Finally, under the guidance of international trade theory, such as Competitive Advantage of Nations theory, Strategic Trade theory etc, the financial and taxation policies discussed in this paper containing import and export tax, export tax rebates and some policies on encouraging independent innovation etc to promote the healthy development of China's foreign trade.