开放条件下减税降费对经济与福利的影响--基于寡占竞争模型的理论分析

The Impact of Tax Cuts and fee Reductions on the Economy And Welfare under open Conditions——Theoretical Analysis based on the Model of Oligopolistic Competition

本文将减税降费变量引入寡占竞争均衡模型,从开放条件下探究减税降费政策对于一国的经济与福利的影响。将开放条件设置为两个企业条件下,一个是外国企业,另一个是本国企业,每个行为主体的目的就是追求自身福利最大化和利润最大化。该寡占竞争模型涉及三个步骤:第一步,我国政府根据社会福利和企业利润最大化来选择税收t与费用F;第二步,民营企业决定自己的产能;第三步,民营企业和外国企业在市场上进行价格竞争,各自决定自己的最优产量。根据该模型得出的结果是:社会经济与福利的大小受到税率和费用的影响,但是具体影响并不唯一,而是随着我们所选模型中的参数的变动而变动。

This article introduces the tax reduction and fee reduction variables into the oligopolistic competition equilibrium model to explore the impact of tax reduction and fee reduction policies on a country's economy and welfare under open conditions.The opening conditions are set to two enterprise conditions,one is a foreign enterprise,and the other is a domestic enterprise.The purpose of each actor is to maximize its own welfare and maximize profits.The oligopolistic competition model involves three steps:the first step,the Chinese government chooses tax t and cost F based on social welfare and corporate profit maximization;the second step,private en-terprises determine their own production capacity;third step,private enterprises and Foreign companies compete on prices in the market and each determine their own optimal output.The result obtained from this model is that the size of social economy and wel-fare is affected by tax rates and expenses,but the specific impact is not unique,but changes with the changes in the parameters of our selected model.