政府税收行为与休闲体育产业的二层规划模型

A Bi-level Programming Model of Government Tax Behavior and Leisure Sports Industry

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。

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.