This paper tries to suggest promote ways to activate the corporate investment and the effectiveness of reflux taxes on corporate undistributed profits about internal reserves of profit-making corporation through the review of the effectiveness of the detergent and corporate incomes. And It would like to present a new plan about taxation policy of the Government and corporate management strategy in relation to the reflux taxes on corporate undistributed profits about internal reserves. It is necessary to mitigate the regulatory and to expend investment tax credits and to provide incentives for companies’ investment.