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出 处:《林业经济》2009年第3期21-24,共4页Forestry Economics
基 金:国家自然科学基金项目"中国木本油料资源潜力分析与开发机制研究"(项目批准号:70773009)
摘 要:以研究对林木生物质能源产业的最优保护力度为核心,阐述我国为什么要对林木质能源产业制定保护性税收。在描述保护性税收对市场各主体决策影响的基础上,运用运筹学相关原理,分别建立静态博弈模型和多目标规划模型,并以此推导出最优保护性税收的数学表达式。以吉林白城木质煤为例,分析在最优保护性税收水平下产品竞争力指标的变化状况,提出仅仅依靠政府制定的保护性税收是不能完全抵消其竞争力劣势的。The research in this paper focuses on the optimal sheltered strength for forestry bio-energy industry. At first the paper makes a brief discussion on the reasons why government should enact sheltered tax for forestry bio-energy industry. Then describing the influence of market participator's decision by enacting the sheltered tax policy, the paper sets up both stationary game model and multi-objective program model by operational research and gets the math expression of the optimal sheltered tax. Furthermore, the paper also analyses the change of competitiveness in the optimal sheltered tax and puts forward that the products of forestry bio-energy are hardly at an advantage in the optimal sheltered tax policy solely by taking woody coal in Baicheng in Jilin province as an example.
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