Environmental Service Supply Chain Decision-making Considering the Preferential Policies of Environmental Tax Reduction
With the rapid economic development of our country,the problem of industrial pollution is increasingly serious.After entering the 21st century,the limitations of the traditional pollution control model continue to appear,and the third-party governance model based on the"the polluter pays"principle has opened a new idea of environmental governance,and has been quickly paid attention to by government departments.In order to further improve the emission reduction level of enterprises,the Environmental Protection Tax Law was officially implemented in 2018,and its preferential policies are designed to encourage polluters to exceed the standard of pollution discharge,but the reality shows that the incentive effect of environmental protection tax preferential policies on enterprises still needs to be improved.Therefore,some scholars put forward the suggestion of adjus-ting the tax rate and designing multiple relief gradients to achieve the layer-by-layer induction of polluters.It is of great significance to study how the preferential mechanism of environmental protection tax affects the decisions and profits of polluters and environmental service providers,and how to improve the incentive level of the prefer-ential policy of environmental protection tax.Based on the third-party governance model of environmental pollution,considering the secondary environ-mental service supply chain composed of polluter and environmental service provider,the supply chain models under the two preferential mechanisms of tax reduction in grades and linear tax reduction are respectively con-structed.Using Stackelberg game theory,the impact of the environmental protection tax reduction policy and the increase in preferential grades on the production and emission reduction decisions of enterprises is quantitatively studied.The results show that:under the graded preferential policy,with an increase in emission reduction ratio,the output and profit of the polluter increase,and the profit of the environmental service provider increa-ses.However,there is a"difficult area for emission reduction"when the preferential interval is crossed,and the environmental service provider lacks the motivation for upgrading technology,which inhibits the incentive effect of environmental tax incentive policy to a certain extent.Compared with the graded preferential policy,the"difficult area for emission reduction"under the linear preferential policy disappears.When the emission reduc-tion ratio is the same,the output and profit of the polluter increase,the social welfare effect is better,the profit of the environmental service provider is damaged,and the emission reduction cost level of the environmental service provider increases.Raising tax rates can ease the impact on environmental service providers.Different from previous articles on preferential policies of environmental protection tax,based on the realistic policy background,this paper quantitatively analyzes the impact of two environmental tax reduction mechanisms on polluters,environmental service providers and social welfare through the establishment of mathematical models,and obtains some management implications.This will help the government continue to improve the tax system and collection and administration,guide enterprises to improve the level of emission reduction,and create a healthier third-party governance market environment.
third-party governance of environmental pollutionenvironmental tax preferential policyStackelberg gamesocial welfare
万方数据
维普
