政府补贴和增值税退税政策的闭环供应链决策研究
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中南大学商学院

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F273

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国家自然科学基金项目(面上项目,重点项目,重大项目)


Research on Closed-Loop Supply Chain Decisions under Government Subsidies and VAT Rebates
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School of Business, Central South University

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    摘要:

    基于政府补贴和增值税退税政策,通过Stackelberg博弈方法,建立了制造商、回收商和消费者组成的四种闭环供应链决策模型,得出相应的最优价格、补贴和退税政策。进一步比较并分析了四种不同模型下的回收价格、回收量、企业利润以及社会福利,得出政府和企业的最优决策选择。研究发现:(1)四种情形下的社会福利均随着消费者环保意识的增加而递增;对政策制定者而言,若消费者环保意识较低,则政府补贴政策最优;若消费者环保意识较高,政府补贴和增值税退税并存政策最优;(2)在绿色消费者市场上,制造商选择高低两种不同定价策略受绿色细分市场规模和政府政策力度的大小两方面因素的影响;无论制造商采用低价策略还是制定高价方针,对政府来说,若绿色消费者群体较小,政府补贴和增值税退税并存政策最优;若绿色消费者规模较大,则政府补贴政策最优。

    Abstract:

    Based on the government subsidy and VAT refund policy, through the Stackelberg game method, we establish four closed-loop supply chain decision models consisting of the manufacturer, the recycler and consumers, and derive the corresponding optimal prices, subsidies, and tax refund policies. We further compare and analyze the recycling price, recycling volume, corporate profit and social welfare under four different models, and obtain the optimal decision-making choices of the government and enterprises. We find that (1) the social welfare in four cases increases with the increase of consumers" environmental awareness; for policy makers, if ?the consumers" environmental awareness is low, only government subsidy policies are optimal; if the consumer"s environmental awareness is high, then the coexistence of government subsidies and VAT refunds is optimal; (2) in the green consumer market, the manufacturer"s choice of two different pricing strategies is affected by two factors: the size of the green market segment and the strength of government policy; whether the manufacturer adopts a low-price strategy or a high-price policy, for the government, if the green consumer group is small, the coexistence policy of government subsidies and VAT refunds is optimal; if the scale of green consumers is large, the government subsidy policy is optimal.

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  • 收稿日期:2020-03-28
  • 最后修改日期:2021-07-20
  • 录用日期:2020-08-28
  • 在线发布日期: 2020-10-02
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