税收和财政补贴与企业行为

以对策论为工具，通过引入当财政补贴政策因子，考察税收机制与企业生产行为之间的关系。分析表明，对于财政补贴政策因子的不同参数空间区域，税率与企业生产行为的变化分别呈现三种模式，且三种模式在一定条件下相互转化，政府可在一定范围内通过调节税率和财政补贴政策因子引导企业的生产行为。

Taxation, Subsidy and Output Levels of Firms

Through a game theory model,the inter-relationship among taxation,government subsidy for cousin and the output levels in business firms is investigated.It is shown that,for different values taken by the subsidy factor in its parameter space,there exist the types of change pattern for the outputs levels when the rate of the sales tax is increased.Moreover,the three types of change pattern can be mutually transformder certain conditions.The output levels in business firm can be controlled by changing.the value of the government's subsidy factor for consumers and adjusting the rate of the sales tax to achieve the sobal-economic goal of a government.