启运港退税政策实施中的港口选择模型

Port selection model in the implementation of tax rebate policy at port of departure

在保税港区对周边内陆干港与内贸港口实施启运港退税政策的背景下,基于用户均衡货流分配理论,构建实施启运港退税政策的港口(启运港)选择模型.模型可在既定总投资额的约束下,以区域社会经济效益最大为目标,确定启运港的数量与位置.设计嵌入Frank-Wolfe算法的遗传算法求解模型,并使用大连港腹地的出口数据进行实例分析.结果表明:依托大连保税港区实施启运港退税政策后,哈尔滨等七地被选为启运港,价值388.6亿美元的出口货物所在企业每年能够提前10～25天获得退税款46.7亿美元.上述模型和算法可为政府制定、实施启运港退税政策提供必要的决策支持.

On the background that the bonded port area implemens the tax rebate policy for departure ports to the neighbouring inland dry ports and domestic trade ports,a port(port of departure)selection model was constructed to implement the policy of tax rebate at the port of departure based on the theory of user equilibrium cargo flow distribution.The model can determine the number and location of the port of departure under the constraints of the fixed total investment and to maximize the regional socio-economic benefits.A genetic algorithm model embedded with the Frank-Wolfe algorithm was designed and solved,and the export data of Dalian port hinterland were used for case analysis.Results show that after the implementation of the tax refund policy for the port of departure relying on the Dalian Bonded Port Area,seven places such as Harbin were selected as the port of departure,and the enterprises with export goods valued at USD 38.86 billion can receive a tax refund of USD 4.67 billion 10~25 days in advance each year.The above models and algorithms can provide necessary decision support for the government to formulate and implement the tax rebate policy for the port of departure.