随着共建“冰上丝绸之路”倡议的提出，中国与俄罗斯以及北欧5国面临着前所未有的合作机遇，这种机遇不仅体现在国家层面，更体现在各国经济实体之间的投资与贸易中。充分利用“冰上丝绸之路”沿线各国税法和税收协定中的税收优惠法律制度，有助于消除双重征税、降低企业税负，鼓励其参与“冰上丝绸之路”建设。当前，中国“冰上丝绸之路”的建设集中在北极“东北航道”沿线区域，而区域内国际税收优惠制度对促进“冰上丝绸之路”的建设还有诸多不足之处。为更好地建设“冰上丝绸之路”，中国应与沿线国家在补充和完善税收协定内容以及加强税务信息沟通方面加强合作。
Making full use of preferential tax system which is consisted of domestic tax laws and tax agreements in the “Polar Silk Road” region will help eliminate double taxation，reduce the enterprises’ tax burden，and encourage companies to participate in the “Polar Silk Road” constructions. Currently，the “Polar Silk Road” constructions are focusing on the Northeast Passage developments and related regions，this paper analyzes the incentive taxation regimes in these six countries along the Northeast Passage and articles in the bilateral tax conventions with China. Then it summarizes the inadequacies of the international preferential tax system to promote the constructions of the “Polar Silk Road” and puts forward a series of solutions on improving the international tax preferential system.
