考虑环保税减税优惠政策的环境服务供应链决策  

Environmental Service Supply Chain Decision-making Considering the Preferential Policies of Environmental Tax Reduction

作　　者：许民利[1] 何佳丽 简惠云[1] XU Minli;HE Jiali;JIAN Huiyun(School of Business,Central South University,Changsha 410083,China)

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《运筹与管理》2024年第6期57-63,共7页Operations Research and Management Science

基　　金：国家社会科学基金资助项目(19BGL099)。

摘　　要：基于环境污染第三方治理模式,考虑由排污企业和环境服务商构成的二级环境服务供应链,分别构建分档减税和线性减税两种优惠机制下的供应链模型,运用Stackelberg博弈理论,定量分析环保税分档减税政策以及增加优惠档次对企业生产及减排决策的影响。研究结果表明:分档优惠政策下,随着减排比例增加,排污企业的产量和利润增加,环境服务商利润整体趋势增加,但在跨优惠区间时存在“减排困难区”,缺乏技术升级动力,一定程度上抑制环保税优惠政策的激励效果;相对于分档优惠政策,线型优惠政策下“减排困难区”消失,实现同等减排比例时,排污企业产量及利润增加,社会福利效果更优,但环境服务商利润受损,且对其减排成本水平要求提高,提高税率可缓解对环境服务商的冲击。With the rapid economic development of our country,the problem of industrial pollution is increasingly serious.After entering the 21st century,the limitations of the traditional pollution control model continue to appear,and the third-party governance model based on the“the polluter pays”principle has opened a new idea of environmental governance,and has been quickly paid attention to by government departments.In order to further improve the emission reduction level of enterprises,the Environmental Protection Tax Law was officially implemented in 2018,and its preferential policies are designed to encourage polluters to exceed the standard of pollution discharge,but the reality shows that the incentive effect of environmental protection tax preferential policies on enterprises still needs to be improved.Therefore,some scholars put forward the suggestion of adjusting the tax rate and designing multiple relief gradients to achieve the layer-by-layer induction of polluters.It is of great significance to study how the preferential mechanism of environmental protection tax affects the decisions and profits of polluters and environmental service providers,and how to improve the incentive level of the preferential policy of environmental protection tax.Based on the third-party governance model of environmental pollution,considering the secondary environmental service supply chain composed of polluter and environmental service provider,the supply chain models under the two preferential mechanisms of tax reduction in grades and linear tax reduction are respectively constructed.Using Stackelberg game theory,the impact of the environmental protection tax reduction policy and the increase in preferential grades on the production and emission reduction decisions of enterprises is quantitatively studied.The results show that:under the graded preferential policy,with an increase in emission reduction ratio,the output and profit of the polluter increase,and the profit of the environmental service provider increases.However,th

关 键 词：环境污染第三方治理 环保税优惠 STACKELBERG博弈 社会福利 

分 类 号：F273[经济管理—企业管理] F810.424[经济管理—国民经济]