基于所得税的设备赁购问题在线策略与竞争分析

发布时间：2018-06-06 14:32

  本文选题：在线理论 + 竞争比　； 参考：《系统管理学报》2017年05期

【摘要】：由于所得税在企业租赁和购买设备时影响成本的方式不同导致实际设备使用费发生变化,因此,需要在市场环境下考虑所得税对企业设备赁购行为决策的影响。将所得税概念引入经典在线租赁问题,提出了基于所得税的在线设备赁购问题。给出了该问题的离线最优解,设计了在线赁购策略RBS和租赁策略RS并进行竞争分析得到策略竞争比和问题下界。当设备寿命期内一直租赁费用与设备购置费用比值小于与所得税税率相关的函数值时,证明了策略RS是最优在线策略。最后,通过算例,结合实际中一般居民企业、小型微利企业和高新技术企业等3种不同类型企业缴纳的不同所得税税率,证实了所得税税率高低会影响企业的在线设备赁购决策和技术更新行为。
[Abstract]:Because the income tax affects the cost of equipment in different ways when leasing and purchasing equipment, it is necessary to consider the influence of income tax on the decision of leasing and purchasing equipment in the market environment. The concept of income tax is introduced into the classical online leasing problem, and the problem of online equipment rental and purchase based on income tax is proposed. The off-line optimal solution of the problem is given. The online leasing and purchasing strategy RBS and the lease strategy RS are designed and the competitive ratio of the strategy and the lower bound of the problem are obtained by competitive analysis. It is proved that the strategy RS is the best online strategy when the ratio of the rental cost to the purchase cost of the equipment during the lifetime of the equipment is less than the value of the function related to the income tax rate. Finally, through an example, combining with the different income tax rates paid by three different types of enterprises, such as ordinary resident enterprises, small profit enterprises and high-tech enterprises, It is proved that the income tax rate will affect the online equipment rental purchase decision and technology renewal behavior.
【作者单位】： 中南财经政法大学工商管理学院;
【基金】：国家自然科学基金青年项目(71301168) 中南财经政法大学博士后流动站资助项目(2014M560639);中南财经政法大学资助项目(YB2016022)
【分类号】：F224;F274
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本文编号：1986952