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1.
本文初步探讨了现行出口退税中,国家与企业及法人的博奕模型.它给出了对以出口骗取退税的企业的几个罚款系数(下限)公式,使企业在博奕中只能采取不骗税的策略,从而使国家税收不受损失  相似文献   

2.
建立了一个综合考虑多种因素的企税博弈模型,解得模型的混合纳什均衡点,以及国家税务机关的查税概率公式和骗税罚款系数公式,讨论了各种相关参数对博弈结果的影响,为国家防止偷骗税行为制定合理的税收检查概率和罚款系数提供了可供操作的理论工具,提出了降低企业骗税概率的建议.  相似文献   

3.
税企非零和博弈分析   总被引:3,自引:0,他引:3  
本以献[1]和献[2]为基础,将税收检查成本及偷税成本量化后,对防止偷骗税行为进行非零和博弈分析。具体指出罚款系数的确定方法,为税务决策部门针对偷骗税行为制定合理的罚款系数提供了可操作的理论依据。  相似文献   

4.
税企博弈模型的再研究   总被引:6,自引:1,他引:5  
本文以文[1]基础,在更一般条件下提出了税企博弈模型,得到新的骗税罚款系数公式.从理论上证明了税务机关对企业抽样检查与全面检查具有相同的经济效果.最后,给出建模应注意的几个问题.  相似文献   

5.
含成本因素的出口退税的博弈模型研究   总被引:3,自引:0,他引:3  
利用博弈论的分析方法进一步考虑成本因素 ,在更为一般的条件下分别建立了税务机关与外贸企业之间的完全信息静态博弈模型和无限阶段重复博弈模型 .得到国家税务机关最优混合策略及其骗税罚款系数公式 ,并且讨论了多种因素对局中人的影响 ,提出了降低企业骗税概率的建议 .  相似文献   

6.
基于税款时间价值的税企博弈模型   总被引:1,自引:0,他引:1  
刘京娟 《经济数学》2006,23(1):74-79
本文在考虑税款时间价值的前提下,通过建立税企博弈模型,给出罚款系数与税款滞纳金征收率之间的关系,分析偷税罚款赦免的因素,指出确定动态罚款系数的方法,为税务执行部门合理使用偷税罚款自由裁量权提供了可操作的理论工具.  相似文献   

7.
考虑成本因素的税企博弈模型   总被引:2,自引:0,他引:2  
本在献[1]的基础上,进一步考虑成本因素在更为一般的条件下建立了新的税企博弈模型,得到国家税务机关最优混合策略及其骗税罚款系数公式,并且指出献[1]的结论是本的一个推论。  相似文献   

8.
设fk(x)为k次整系数多项式,最高次项系数为正且fk(x)-fk(0)没有固定因子.Rk(n)记整数n表为这样的一个二次、五个三次及一个k次多项式和的表法数,uk(n)记n表为两个二次、三个三次及一个k次多项式和的表法数.本文得到了当k=3、4、5时,Rk(n)的渐近公式及当k≥2时uk(n)的渐近公式.  相似文献   

9.
吴发恩 《数学学报》1998,41(1):0145-0152
具体计算了球面Sn(1)(n2)上热核的渐近展开式中前五项的系数,而根据已有的公式只能算出前四项.最后给出了展开式一般项的递推公式,发现它与Bernouli数有未曾想到的联系.根据不变量理论,我们可以确定任意n维紧致无边Riemann流形上热核的渐近展开式中第五项的系数.  相似文献   

10.
二项式定理及二项式系数的性质湖南省浏阳市第九中学谢世裕[基本概念]1·二项式定理是在学生熟悉乘法公式和组合数性质的基础上提出的重要定理.这个公式即为二项式定理,右边的多项式叫做(a十b)n的二项展开式,其中的系数叫做二项式系数.2.(a+b)n的二项...  相似文献   

11.
In many real-life queueing systems, a customer may balk upon arrival at a queueing system, but other customers become aware of it only at the time the balking customer was to start service. Naturally, the balking is an outcome of the queue length, and the decision is based on a threshold. Yet the inspected queue length contains customers who balked. In this work, we consider a Markovian queue with infinite capacity and with customers that are homogeneous with respect to their cost reward functions. We show that that no threshold strategy can be a Nash equilibrium strategy. Furthermore, we show that for any threshold strategy adopted by all, the individual’s best response is a double threshold strategy. That is, join if and only if one of the following is true: (i) the inspected queue length is smaller than one threshold, or (ii) the inspected queue length is larger than a second threshold. Our model is under the assumption that the response time of the server when he finds out that a customer balked is negligible. We also discuss the validity of the result when the response time is not negligible.  相似文献   

12.
苏保河 《运筹学学报》2007,11(1):93-101
研究被检测系统的一个模型,假定系统有4种运行状态(正常工作、异常工作、正常故障和异常故障).系统故障时不需检测,系统工作时必须经过检测才能知道它是正常还是异常.系统开始工作后,每隔一段随机时间对它检测一次,直到系统故障或检测出系统处于异常状态为止.利用概率分析和随机模型的密度演化方法,导出了系统的一些新的可靠性指标和最优检测策略.  相似文献   

13.
This paper addresses issues relating to off-line inspection with rework consideration. We develop a mathematical model to determine the first unit inspected and the average number to be inspected in a batch, assuming the involvement of a quality-control department with a standard procedure. Numerical analyses are used to simulate the effect of changes in the various parameters on the optimal solution when the probability of a transition between states follows the discrete Weibull distribution.  相似文献   

14.
This study presents an off-line inspection problem for a batch produced from a process subject to random failures and exhibiting manufacturing variations. The objective of this paper is to develop an inspection policy in which units should be inspected in a particular order to find the transition unit in the batch under a required confidence level. This study develops an algorithm to compute the expected number of inspections. This approach uses the information theory of entropy to select an un-inspected unit to be inspected, and effectively minimizes the uncertainty of the transition unit in the production batch. A numerical example illustrates the proposed off-line inspection policy, and the effects of model parameters on the expected inspection number are investigated. The numerical example in this study indicates that full inspection is required when the required confidence level is one or the process has larger manufacturing variations.  相似文献   

15.
Apoptosis is a biological process crucial for the development and maintenance of healthy living organism. A deregulated apoptosis underlies many diseases, including cancer. Under hypoxic conditions, p53 starts to accumulate and competes with HIF-1 for their common binding target p300. This can lead to the repression of HIF-1, and trigger the apoptotic derive. In addition apoptosis is accompanied by an enhancement of potassium (K+) fluxes, which in turn create a low-potassium intracellular micro-environment, which cooperates to the activation of caspases, the final actors of the apoptotic cascade. Based on this scenario, we elaborate a dynamical model aimed at resolving the complex dynamical interplay between the aforementioned processes. In the ideal continuum limit, the model reduces to a system of coupled differential equations, whose dynamics is analytically inspected.  相似文献   

16.
Regularly updating the estimated conditions of the asset base is important when managing infrastructure networks. This is usually done using a sampling programme in which some or all of the assets are inspected over a specified time horizon. Commonly, only a proportion of assets are inspected in each year. Therefore, the asset managers need to be able to use this updated but partial knowledge to get the best possible view of the condition of the whole asset base. This paper considers approaches to doing this in the situation where the asset conditions are ordinal, meaning that the condition measurements fall into discrete ordered categories. The performances of several straightforward algorithms are analysed in terms of how good the predictions are. It is concluded that an ordinal logistic approach gives the best results, but a linear regression model gives acceptable results and has the advantage of being easier to implement.  相似文献   

17.
根据产品质量和生产该产品的设备退化状态之间的相关性,设计了周期性设备检测与产品质量控制相结合的设备维修策略。该策略是在对设备进行周期性检测的基础上,利用控制图进行产品质量异常波动的检测,结合对设备退化状态的检测选择设备应采取的维修活动。根据这一设备维修策略,利用更新过程理论和统计过程控制方法,构建了基于产品质量控制的设备维修优化模型,并用遗传算法对其进行求解。通过实例仿真验证了该模型的可行性与有效性。  相似文献   

18.
顺应全国统一治理公路非法超载超限运输的形势,结合山西省特点,确定适应山西省开放式干线公路计重收费的费率标准.建立开放式公路计重收费数学模型,通过Excel设置控件进行动态仿真,并对数学模型进行实证分析.  相似文献   

19.
文章考察三种不同类型专利对经济增长的影响,结合广东省1985-2014年最新数据,通过Matlab、Excel软件对数据进行图像模拟,并根据函数理论、计量经济学理论,创造性地构建一种多元非线性计量模型。进一步地,运用所得模型进行实证分析,结果显示发明专利在经济增长中产生的影响远大于实用新型专利和外观设计专利,论证了原创性创新在现阶段广东省经济转型升级中的核心作用。  相似文献   

20.
In this article we consider continuous inspection plans (inspection stopping plans) as recurrent events in the sequence of investigation outcomes (steps of inspection). Along with traditional continuous inspection plans, it is the first time we consider plans of continuous inspection with memory which memorize the result of the last step of inspection after the inspection is stopped. For a wide range of plans of both traditional continuous inspection and continuous inspection with memory, we have obtained the main characteristics, i.e. mathematical expectation of the number of inspected objects before the inspection is stopped and variance.  相似文献   

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