带注资的对偶模型中征税问题  

Taxation Problems in the Dual Model with Capital Injections

作　　者：刘晓[1,2] 陈振龙[1] 

机构地区：[1]浙江工商大学统计与数学学院,杭州310018 [2]安徽师范大学数学计算机科学学院,安徽芜湖241003

出　　处：《数学物理学报（A辑）》2016年第1期187-192,共6页Acta Mathematica Scientia

基　　金：国家自然科学基金(11371321;11201006;11271020);安徽省哲学社会科学规划项目(AHSK11-12D128);安徽省教育厅自然科学研究重大项目(KJ2012ZD01);浙江省高校人文社科重点研究基地(统计学);安徽师范大学科研培育基金(2015xmpy14)资助~~

摘　　要：该文在带注资的对偶模型中研究征税问题.假设税按照loss-carry-forward制度支付.当盈余低于0时,将采取注资的方式使得盈余达到0而不致破产.假设收益服从指数分布,得到了期望折现征税总额减去期望折现注资成本总额的显式表达式.This paper studies the taxation problems in the dual model with capital injections. Assume that the taxes are paid according to a loss-carry-forward system. Let the surplus attain 0 avoiding ruin by capital injections when the surplus becomes negative. The explicit expression for the expected discounted tax payments minus the expected discounted costs of capital injections is obtained under the assumption that the gains are exponentially distributed.

关 键 词：征税 对偶模型 注资 

分 类 号：O212.62[理学—概率论与数理统计]