政府税收行为对二手车交易的影响评估
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摘要
为了深入了解政府决策对于二手车交易的影响,以政府作为上层决策者,企业为下层决策者,且分别以税收优惠、科技补贴和科技投入、产品价格作为决策变量,以此建立二层规划模型。文章以上海二手车交易中心为例,提取该交易中心2010～2017年的面板数据,在建立二层规划模型的基础上借助粒子群算法(PSO),寻求两者互动后的最优结果。结果表明,在现有市场条件下,科技补贴对于提高企业竞争力帮助很大,税收优惠相对而言对提高企业竞争力影响较小,价格对于税率的降低不够敏感,在以税收做杠杆调节二手车交易价格方面效果有限。
In order to deeply understand the influence of government decisions on second-hand car transactions, the government is taken as the upper decision-maker and the enterprise as the lower decision-maker, and tax incentives, technological subsidies, investment in science and technology and product prices are taken as decision variables respectively, so as to establish a two-level programming model. Taking Shanghai second-hand car trading center as an example, this paper extracted the panel data of the trading center from 2010 to2017. Based on the establishment of the bilevel programming model, particle swarm optimization algorithm(PSO) was used to seek the optimal results after the interaction between the two. The results show that under the current market conditions, technology subsidies are of great help to improve the competitiveness of enterprises, tax incentives have relatively little impact on improving the competitiveness of enterprises,price is not sensitive to the reduction of tax rate, and the effect of tax leverage in adjusting second-hand car transaction prices is limited.
In order to deeply understand the influence of government decisions on second-hand car transactions, the government is taken as the upper decision-maker and the enterprise as the lower decision-maker, and tax incentives, technological subsidies, investment in science and technology and product prices are taken as decision variables respectively, so as to establish a two-level programming model. Taking Shanghai second-hand car trading center as an example, this paper extracted the panel data of the trading center from 2010 to2017. Based on the establishment of the bilevel programming model, particle swarm optimization algorithm(PSO) was used to seek the optimal results after the interaction between the two. The results show that under the current market conditions, technology subsidies are of great help to improve the competitiveness of enterprises, tax incentives have relatively little impact on improving the competitiveness of enterprises,price is not sensitive to the reduction of tax rate, and the effect of tax leverage in adjusting second-hand car transaction prices is limited.
引文
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[5]郭俊利.基于改进重置成本法的二手车价值评估系统研究[J].机械设计与制造工程,2017,46(6):108-111.
[6]韩雍,陈恭平.拍卖、讨价还价还是固定价格?——网络交易定价机制选择的实证研究[J].外国经济与管理,2016,38(11):29-44.
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[13]盛永祥,周潇,吴洁,等.政府和企业对产业共性技术两种研发投资类型的比例研究[J].科技进步与对策,2017,34(6):62-68.
[14]郭美红,陈春,李金雨.基于劳动工资上涨背景下的劳动力成本优势研究[J].价格理论与实践,2017(12):149-152.
[15]吴建銮,赵春艳,南士敬.国家级孵化器能否提升科技企业研发效率——基于倾向得分匹配法的验证[J].科技进步与对策,2017,34(10):76-82.
[16]徐远华,孙早.产业政策激励与高技术产业的竞争力[J].山西财经大学学报,2015,37(9):65-75.
[17]马伟红.税收激励与政府资助对企业R&D投入影响的实证研究——基于上市高新技术企业的面板数据[J].科技进步与对策,2011,28(17):111-114.
[2]Montag,Josef.Identifying odometer fraud in used car market data[J].Transport Policy,2017,60:10-23.
[3]Kihm A,Vance C.The determinants of equity transmission between the new and used car markets:a hedonic.analysis[J].Journal of the Operational Research Society,2016,67(10):1250-1258.
[4]韩雍,陈恭平.网络交易定价机制选择的影响因素研究——基于eBay网二手车交易的经验数据[J].软科学,2016,30(12):131-134.
[5]郭俊利.基于改进重置成本法的二手车价值评估系统研究[J].机械设计与制造工程,2017,46(6):108-111.
[6]韩雍,陈恭平.拍卖、讨价还价还是固定价格?——网络交易定价机制选择的实证研究[J].外国经济与管理,2016,38(11):29-44.
[7]马利宾.二手车鉴定评估方法略谈[J].经济管理(文摘版),2016(2):93.
[8]Sallee J M,West S E,Fan W.Do Consumers Recognize the Value of Fuel Economy?Evidence from Used Car Prices and Gasoline Price Fluctuations[J].Journal of Public Economics,2016,135:61-73.
[9]Prieto M,Caemmerer B,Baltas G.Using a Hedonic Price Model to Test Prospect Theory Assertions:The Asymmetrical and Nonlinear Effect of Reliability on Used Car Prices[J].Journal of Retailing&Consumer Services,2015,22:206-212.
[10]王斌,葛新权.二手车价值评估中有关问题的探讨[J].价格理论与实践,2008(11):53-54.
[11]张啸天.二手车行业增值税改革、明确销售主体的措施[J].中国市场,2017(24):66-68.
[12]陈虹霁,陈德智.企业研发投入与生产效率——全球研发顶尖企业与中国企业的比较[J].科技管理研究,2012,32(11):99-103.
[13]盛永祥,周潇,吴洁,等.政府和企业对产业共性技术两种研发投资类型的比例研究[J].科技进步与对策,2017,34(6):62-68.
[14]郭美红,陈春,李金雨.基于劳动工资上涨背景下的劳动力成本优势研究[J].价格理论与实践,2017(12):149-152.
[15]吴建銮,赵春艳,南士敬.国家级孵化器能否提升科技企业研发效率——基于倾向得分匹配法的验证[J].科技进步与对策,2017,34(10):76-82.
[16]徐远华,孙早.产业政策激励与高技术产业的竞争力[J].山西财经大学学报,2015,37(9):65-75.
[17]马伟红.税收激励与政府资助对企业R&D投入影响的实证研究——基于上市高新技术企业的面板数据[J].科技进步与对策,2011,28(17):111-114.