不确定性条件下税收政策对产业决策的影响

The Effects of Tax Policy on Industry Decision Making under the Condition of Uncertainty

利用多种假设构建了企业利润函数和价格函数,分析了企业不存在官僚成本和不确定性、存在官僚成本和不存在不确定性、存在官僚成本和不确定性情况下基于不同税收政策组合条件下的产业决策,分析了新兴产业和传统产业发展的均衡条件,研究了税收政策对两类产业均衡条件的影响,并且对这些理论进行了实证分析。研究发现政府应主要利用下调新兴产业累计性税率,提高传统产业累计性税率和征收生态税作为政策的主要工具,这才能有效提高税收政策对产业间失衡发展的调控作用。

According to multiple hypotheses this paper constructs enterprise interest function and product price function. The model of industry decision making is built given enterprises are in three situations in which there doesn＇ t exist bureaucracy cost or uncertainty, there is bureaucracy cost but no uncertainty, and there exists uncertainty and bureaucracy cost. Analysis is conducted on industry decision making under different tax policy conditions, which is followed by an empirical study. It is suggested that government should lower the rate of tax levied on emerging industries, improve the rate of cumulative tax levied on traditional industries, and levy new ecological tax by using these means as main policy making instruments. Only by doing this can the regulation effect of tax policy on the imbalanced development between two industries be strengthened.