税收抵免政策对融资租赁行为影响的演化博弈分析

发布时间：2018-04-11 07:55

本文选题：融资租赁 + 承租人　；参考：《重庆师范大学》2017年硕士论文

【摘要】：我国的经济结构调整增加了对融资租赁的需求,但是融资租赁在发展中存在诸多问题,这在一定程度上制约了融资租赁行业的发展,税收抵免政策是其中之一。税收抵免政策将直接影响融资租赁参与各方的博弈策略和博弈结果,因此,论文基于演化博弈方法对税收抵免政策对融资租赁行为影响的研究具有重要的实际意义。首先,论文对融资租赁的概念进行了界定,对演化博弈方法进行了介绍,从市场规模、市场结构、区域分布、行业分布、重点领域发展等方面对我国融资租赁行业的发展现状及存在的问题进行了分析。进一步地,对我国融资租赁行业在发展中存在问题的原因进行了分析,发现融资租赁中的税收抵免政策是影响融资租赁行业发展的一个重要原因。其次,论文构建了静态博弈模型,在完全信息条件下分析了税收抵免政策对承租人和租赁公司行为的影响,获得了税收抵免比例取值范围与承租人和租赁公司策略选择的对应关系;然后在不完全信息条件下基于演化博弈模型分析了税收抵免政策对承租人和租赁公司的影响,获得税收抵免比例取值范围与承租人和租赁公司策略选择的对应关系。最后,论文基于演化博弈模型分析了税收抵免政策对大小相同的租赁公司行为的影响,获得了税收抵免比例取值范围与大小相同的租赁公司策略选择的对应关系;进一步地,基于演化博弈模型分析了税收抵免政策对大小不同的租赁公司行为的影响,获得了税收抵免比例取值范围与大小不同的租赁公司策略选择的对应关系。
[Abstract]:China's economic restructuring has increased the demand for financial leasing, but there are many problems in the development of financial leasing, which to a certain extent restricts the development of the financial leasing industry, among which the tax credit policy is one of them.The policy of tax credit will directly affect the game strategy and game results of the parties involved in financial leasing. Therefore, based on the evolutionary game method, it is of great practical significance to study the effect of tax credit policy on the behavior of financial lease.First of all, the paper defines the concept of financial leasing, introduces the evolutionary game method, from the market size, market structure, regional distribution, industry distribution,This paper analyzes the current situation and existing problems of financial leasing industry in China.Furthermore, this paper analyzes the causes of the problems in the development of the financial leasing industry in China, and finds that the tax credit policy in the financial leasing industry is an important factor affecting the development of the financial leasing industry.Secondly, the paper constructs a static game model and analyzes the effect of tax credit policy on the behavior of lessee and leasing company under the condition of complete information.The corresponding relationship between the range of the tax credit ratio and the strategic choice of the lessee and the leasing company is obtained, and then the influence of the tax credit policy on the lessee and the leasing company is analyzed based on the evolutionary game model under the condition of incomplete information.The corresponding relationship between the range of obtaining the tax credit ratio and the strategic choice of the lessee and the leasing company.Finally, based on the evolutionary game model, this paper analyzes the effect of tax credit policy on the behavior of leasing companies of the same size, and obtains the corresponding relationship between the range of the tax credit ratio and the strategic choice of the same size leasing companies.Based on the evolutionary game model, this paper analyzes the influence of tax credit policy on the behavior of leasing companies with different sizes, and obtains the corresponding relationship between the range of tax credit ratio and the choice of leasing companies' strategies.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.49;F224.32

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