It is an important strategic decision in the new round of opening to the outsideworld that we should accelerate the implementation of going-out strategy. Since theimplementation of the strategy of going-out in1998, enterprises in Hunan provincehave achieved rapid development in terms of exports, foreign direct investment,foreign contracted projects, foreign labor cooperation. However, going-out strategyhas always been less valued than binging-in strategy, and there many problems withthe policy in the aspect of scale and structure. on March16,2012, Department ofCommerce of Hunan province officially announced “The "Twelfth five-year" businessdevelopment plan of Hunan provinceâ€. The plan points out clearly that thegovernment should implement the going-out strategy and Improve the level of foreigneconomic cooperation on the basis of the requirements and the sit uation in ourprovince. Effective policy support becomes a necessary means for the governmentto implement enterprises’ going-out strategy, and the fiscal and taxation policy isindispensable. Therefore, it is of immediate significance to study the fiscal andtaxation policy to support enterprises’ going-out strategy in Hunan province.Firstly, this thesis analyzes the background of Hunan province’s promoting the“going-out†development strategy vigorously, demonstrates the motivation andnecessity of enterprises’ going-out strategy in Hunan province and the necessity basedon the international trade theory, international direct investment theory, marketfailure theory, and testifies the rationality of the fiscal and taxation policies to supportenterprises to go out. Then the thesis uses the method of empirical analysis measuresthe positive effect of the support of fiscal and taxation policies on the imple mentationof the enterprises’ going-out strategy in Hunan province specifically and analyzes theimportance of the support of fiscal and taxation policies quantitatively. Secondly,based on the above, this thesis analyzes the present situation of the enterprises’going-out strategy in Hunan province and relevant fiscal and taxation support policiessystematically and summarizes the existing problems of enterprises’ going-outstrategy in Hunan province, such as the relatively small scale of implementation,weak private companies, reasonable distribution between industry and market. Thenthis thesis analyses the underlying reasons of the existing problems from theperspective of fiscal and taxation support policy, and the main reasons include the lack of a fiscal and taxation legal system to encourage enterprises to go out,weak guidance of fiscal and taxation support policy, insufficient financial input andunreasonable tax credit regulation. Finally, with consideration of relevant domesticand international experience, this thesis puts forward some suggestions, and the thesispoints out that Hunan province should perfect the provincial finance special fund,improve the forms of fiscal subsidy, set up special funds for countervailing work,clear the guidance of preferential tax industry and improve preferential tax policiesfor regional development. |