摘要
通过建立政府-油气企业两阶段动态博弈模型,对政府采用宏观调控手段解决管道重复建设问题的可行性进行分析。研究表明:如果政府将企业管道共建共享程度纳入企业所得税税率的核算范畴,将所得税税率作为激励油气企业进行管道共建共享的奖惩手段,那么油气企业管道共建共享程度与政府征收的企业所得税基本税率负相关、与政府规定的管道共建共享程度正相关、与本企业管道共建共享的成本系数负相关、与其他企业管道共建共享的成本系数正相关。因此,政府宏观调控手段在解决油气行业管道重复建设问题的过程中是有效的,而有效的宏观调控政策必须考虑不同企业参与管道共建共享的机会成本,不能采用"一刀切"的调控政策。
An analysis on feasibility of solving repeated construction issues of pipelines by taking governmental macroeconomic regulations and controls is conducted based on building two-stage dynamic game model between government and oil and gas company.The research indicates that if government lists the degree of joint construction and sharing of company pipelines into the calculation scope of corporate income tax rate which is regarded as rewards and punishments to stimulate oil and gas company to conduct joint construction and sharing of pipelines,there is a negative correlation between the degree of joint construction and sharing of pipelines of oil and gas company and basic tax rate of corporate income tax collected by government,apositive correlation between the degree of joint construction and sharing of pipelines of oil and gas company and the degree of joint construction and sharing of pipelines formulated by the government,a negative correlation between the degree of joint construction and sharing of pipelines of oil and gas company and cost coefficient of joint construction and sharing of pipelines of the company,and a positive correlation between the degree of joint construction and sharing of pipelines of oil and gas company and cost coefficient of joint construction and sharing of pipelines of the other companies.Therefore,governmental macroeconomic regulations and controls are effective in the process of solving repeated construction issues of pipelines of oil and gas industry.Besides,an effective and macroeconomic regulation and control policies has to consider the opportunity cost of different companies participating in the joint construction and sharing of pipelines.The "one size fits all" policies of regulation and control shall not be adopted.
出处
《甘肃科学学报》
2016年第3期145-148,共4页
Journal of Gansu Sciences
关键词
油气管道
共建共享
宏观调控
Oil and gas pipelines
Joint construction and sharing
Macroeconomic regulations and controls