政府补贴和增值税退税政策的闭环供应链决策

基于政府补贴和增值税退税政策,通过Stackelberg博弈方法,建立由制造商、回收商和消费者组成的4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4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)4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,则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大小两方面因素的影响.

Closed-loop supply chain decisions under government subsidies and VAT rebates

Based on the government subsidy and value added tax(VAT) refund policy, through the Stackelberg game method, we establish four closed-loop supply chain decision models consisting of manufacturers, recyclers 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. The study shows: 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.