Fiscal Policy Research Of Fujian Foreign Trade Company Development Under The "B&R" Background Of Strategy

“The Silk Road Economic Belt” and “21st-Century Maritime Silk Road ”shorthand for “The Belt and Road Initiative”,it is called The "B&R" for short.Its full support of China and the relevant countries and regions both dual and multilateral mechanism,and with the existing and effective regional cooperation platform,aims to borrow the ancient "Silk Road" historical symbol,positive development and economic partnership between countries and regions along the line,to building political mutual trust,economic integration,cultural tolerance of the community of interests,the community of destiny and the community of responsibility.At this stage,the main problem facing the economic development of Fujian province is the province's excess capacity,high cost of production,the urgent need to find a way in the industrial transformation.On the other hand,the relevant countries and regions of "21st-Century Maritime Silk Road " along,base of the industrial base is still weak,the demographic dividend is relatively obvious.Fujian Province as the core area of "21st-Century Maritime Silk Road ",not only expanding foreign trade and economic cooperation,to solve the problem of excess production capacity,but also contribute to the transformation and upgrading of the province industry.Foreign trade enterprises as an important part of foreign trade and economic cooperation of Fujian Province,in the process of promoting the construction of "21st-Century Maritime Silk Road " in Fujian Province played an important role.By the reason of the implementation of the policy is not in place and other reasons,the development of foreign trade enterprises is not satisfactory.Foreign trade enterprises in Fujian province carry out economic and trade activities with the United States,the European Union and other countries,which is not consistent with "21st-Century Maritime Silk Road " in Fujian Province,the strategy is not consistent.Fiscal policy that is the end result of the policy,while it also have a strong guiding role for foreign trade enterprises.Through the implementation of the Fujian province to promote the "21st-Century Maritime Silk Road " construction to adapt to the financial incentives and tax incentives,to convergence the macro strategy and micro economic activities,let foreign trade enterprise's economic and trade activities more targeted.At the same time,it is also helpful to Fujian Province to make the "21st-Century Maritime Silk Road " goal comes ture.The first chapter mainly introduces the strategy of the thesis and the significance of the thesis writing,and through the review of relevant literature at home and abroad,To sum up every word,get all the experts for the development of Fujian province in twenty-first Century Maritime Silk Road,the proposal and ideas.Summary of relevant countries and regions for development planning is similar to China's "B&R".And review the research ideas,explain the innovation point of the paper.The second chapter mainly introduces the historical evolution of the Maritime Silk Road and route map of the "maritime Silk Road".Grasp the historical development process and introduce the concept of the " 21st-Century Maritime Silk Road".The third chapter introduces the related domestic provinces and cities the construction of The "B&R" approach,analysis of the advantages,shortages,opportunities and risks of the construction of the " 21st-Century Marine Silk Road" in Fujian Province.Fujian province for the development of the " 21st-Century Marine Silk Road" to find a good location.The fourth chapter is from the perspective of data analysis,overall analysis of the overall situation of economic development in Fujian Province,customs and excise tax and import and export trade association.The trade potential is estimated by stochastic frontier approach,according to the actual trade volume ratio and trade potential measured along the country in Fujian province and the "B&R" bilateral trade potential.The fifth chapter introduces the successful case of foreign trade enterprises in Fujian province to invest and build factories in foreign countries.For Fujian foreign trade enterprises "going out" to provide reference by summarizing its effective experience in the process of investment and construction.To guide the business activities of foreign trade enterprises,In the sixth chapter,the paper puts forward suggestions on the construction of Fujian province in promoting the construction of the "21st-Century Marine Silk Road".So that the development of foreign trade enterprises and Fujian province to promote the twenty-first Century Maritime Silk Road,want to match.The seventh chapter is the summary and outlook of the paper,and put forward their own views on improving the fiscal and tax policies.