Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main...Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main factors which influence the tax revenue. Then if proposes a tax predictive model based on the cloud neural network. The model combines the strongpoints of the cloud model and the neural network. The experiment and simulation results show the effectiveness of the algorithm in this paper.展开更多
Facing serious environmental problems,governments and manufacturers are taking action to reduce carbon emissions.Among these endeavors,carbon tax policy are widely adopted by governments,and trade-old-for-new(TON)and ...Facing serious environmental problems,governments and manufacturers are taking action to reduce carbon emissions.Among these endeavors,carbon tax policy are widely adopted by governments,and trade-old-for-new(TON)and trade-old-for-remanufactured(TOR)are offered by manufacturers and subsidized by governments.To explore the effects of remanufacturer competition and carbon tax on the manufacturer’s TON and TOR decisions and the environment,we formulate three profit maximization models and present some theoretical and numerical analyses.The results show that,under the remanufacturer competition and carbon tax,the manufacturer’s optimal price and production decisions mainly depend on consumer willingness and carbon tax rate.A higher consumer willingness to manufacturer’s remanufactured products will decrease the demand for the manufacturer’s TON,but it always increases the demand for the manufacturer’s TOR.A higher consumer willingness to remanufacturer’s products will not affect the demand for the manufacturer’s TON;however,it will reduce the demand for manufacturer’s TOR.In addition,we find that a higher carbon tax rate always reduces total carbon emission reduction,and that it may increase the manufacturer’s profit due to the increase in TOR demand.展开更多
The consumption tax reform is not only an important point of the construction of ecological civilization,but also a livelihood project related to the vital interests of consumers in China,which has aroused a heated di...The consumption tax reform is not only an important point of the construction of ecological civilization,but also a livelihood project related to the vital interests of consumers in China,which has aroused a heated discussion.Current popular ideas and plans of the consumption tax reform are directly moved by the developed countries.Therefore,it is bound to lack the support of the people.It is not adverse to the construction of ecological civilization and not conductive to the great rejuvenation of the Chinese dream.In the era of ecological civilization,the reform of the consumption tax needs to adopt the system thinking,taking into account multiple aspects of China’s tax system construction,tax fairness and environmental protection.Only by adjusting the taxation scope,refining the rate and perfecting tax link,etc.from overall thinking can the reform be successful.展开更多
文摘Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main factors which influence the tax revenue. Then if proposes a tax predictive model based on the cloud neural network. The model combines the strongpoints of the cloud model and the neural network. The experiment and simulation results show the effectiveness of the algorithm in this paper.
基金supported by the National Natural Science Foundation of China(71973001).
文摘Facing serious environmental problems,governments and manufacturers are taking action to reduce carbon emissions.Among these endeavors,carbon tax policy are widely adopted by governments,and trade-old-for-new(TON)and trade-old-for-remanufactured(TOR)are offered by manufacturers and subsidized by governments.To explore the effects of remanufacturer competition and carbon tax on the manufacturer’s TON and TOR decisions and the environment,we formulate three profit maximization models and present some theoretical and numerical analyses.The results show that,under the remanufacturer competition and carbon tax,the manufacturer’s optimal price and production decisions mainly depend on consumer willingness and carbon tax rate.A higher consumer willingness to manufacturer’s remanufactured products will decrease the demand for the manufacturer’s TON,but it always increases the demand for the manufacturer’s TOR.A higher consumer willingness to remanufacturer’s products will not affect the demand for the manufacturer’s TON;however,it will reduce the demand for manufacturer’s TOR.In addition,we find that a higher carbon tax rate always reduces total carbon emission reduction,and that it may increase the manufacturer’s profit due to the increase in TOR demand.
基金funded by the research project of talent introduction of Guizhou University of Finance and Economics in 2014
文摘The consumption tax reform is not only an important point of the construction of ecological civilization,but also a livelihood project related to the vital interests of consumers in China,which has aroused a heated discussion.Current popular ideas and plans of the consumption tax reform are directly moved by the developed countries.Therefore,it is bound to lack the support of the people.It is not adverse to the construction of ecological civilization and not conductive to the great rejuvenation of the Chinese dream.In the era of ecological civilization,the reform of the consumption tax needs to adopt the system thinking,taking into account multiple aspects of China’s tax system construction,tax fairness and environmental protection.Only by adjusting the taxation scope,refining the rate and perfecting tax link,etc.from overall thinking can the reform be successful.
