非完美信息条件下绿色物流的税收决策  

Study on Decision-making Concerning Taxation of Green Logistics under Imperfect Information Condition

作　　者：朱亚平[1] 

机构地区：[1]鄂州职业大学,湖北鄂州436000

出　　处：《物流技术》2014年第10期269-271,共3页Logistics Technology

基　　金：鄂州职业大学校级科学研究项目"企业税收筹划问题探讨"(2011yb011)

摘　　要：从物流企业的边际成本曲线入手,研究税收机制对环境污染性物流商品价格及产量的影响,构建非完美信息条件下政府与物流企业的博弈模型,通过实例来具体分析发展绿色物流的税收机制,得到社会总福利和物流企业利润两者共同最大化条件下的均衡解的税率及物流产品价格。In this paper, starting from the marginal cost curve of the logistics enterprise, we studied the influence of the taxation system on the price and production volume of environment-polluting logistics commodities, built the model of the game between the government and logistics enterprises under imperfect information condition, and at the end, through an empirical example, analyzed the taxation system conducive to the development of the green logistics industry.

关 键 词：绿色物流 税收 非完美信息 反应函数 

分 类 号：F812.42[经济管理—财政学] F252