Under the background of deepening economic globalization and strengthening trade liberalization, the export of enterprises has attracted more and more attention and research. Exports can not only widen the channel of the enterprise income, increase revenue, expand the scale of the enterprise, also provide enterprises with the learning and the introduction of advanced technology in the international market opportunities, improve enterprise well-knownness, scattered enterprise risk to a certain extent, therefore, the study of factors affecting enterprise exports, explore out the most suitable for enterprises to export the institutional environment, will be conducive to the development of the enterprise. Based on the institutional environment with Chinese characteristics and the actual development situation of Chinese enterprises, this paper analyzes the corresponding theoretical mechanism of its influence on enterprise export from two major factors: tax system and environmental regulation, so as to provide help for the growth and development of enterprises. At the same time, this paper reviews the existing tax system and environmental regulation, judges its effectiveness and limitations, and puts forward two major policy suggestions. The conclusion of this paper has important reference significance for developing countries to promote the high-quality development of enterprise export through macroadjustment at the institutional level.

Keywords : Tax System; Environmental Regulation; Export.