| 政府税收行为与休闲体育产业的二层规划模型 |
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| 引用本文： | 侯阔林.政府税收行为与休闲体育产业的二层规划模型[J].安庆师范学院学报(自然科学版),2014(3):22-27. |
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| 作者姓名： | 侯阔林 |
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| 作者单位： | 黎明职业大学公共教学部,福建泉州362000 |
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| 基金项目： | 泉州市哲学社会科学研究2013年规划项目（2013Z03）资助. |
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| 摘 要： | 政府税收政策影响企业的投资策略,为提升我国休闲体育产业的发展规模和竞争力,需研究政府最优税收策略与企业投资策略的数学模型。分析产业背景并提炼关键决策变量,建立了二层规划模型。在政府确定税收目标及休闲体育产业的发展目标后,设计了一个确定最优税率的模糊交互式算法,同时也可保证企业根据政府的最优税率来确定最优投资方案以最大化其期望效益。实际案列验证了模型的合理性。
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| 关 键 词： | 最优化方法 税收策略 休闲体育产业 二层规划 |
A Bi-level Programming Model of Government Tax Behavior and Leisure Sports Industry |
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| HOU Kuo-lin.A Bi-level Programming Model of Government Tax Behavior and Leisure Sports Industry[J].Journal of Anqing Teachers College(Natural Science Edition),2014(3):22-27. |
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| Authors: | HOU Kuo-lin |
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| Institution: | HOU Kuo-lin (Faculty of Foundational Education, LiMing Vocational University, Quanzhou, Fujian, 362000, China) |
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| Abstract: | Government tax policies affect leisure sports industry investment strategy. To enhance the leisure sports industry＇ s development and competitiveness, we study the mathematical model to determine the optimal government tax policies and the investment strategy of enterprises. By analysis of previous studies results, and refining the key decision variables, we establish a bilevel programming model. After the government determined taxation revenue target and leisure sports industry development goals, the result of numerical calculation reveals optimal tax rate. The finn decides optimal capital project maximize the expected profit. |
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| Keywords: | optimization method tax policy leisure sports industry bi-level programming |
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