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.