供应链视角下的增值税改革影响研究

构建了一个制造商和一个零售商所组成的两级供应链模型,研究增值税税率下调对供应链决策和社会福利的影响.结果表明,下调制造商、零售商增值税税率都会使产品零售价降低,提高零售商和制造商的利润.下调增值税税率给制造商带来的利润增量大于给零售商带来的利润增量.制造商税率下调导致批发价降低,零售商税率下调反而提高批发价.社会福利的变化趋势与潜在需求规模有关.当潜在需求规模较高时,社会福利总是随降税幅度的增大而增大,且税率降低后的社会福利大于税率降低前;当潜在需求规模中等时,社会福利随降税幅度的增大而减小,但税率降低后的社会福利仍大于税率降低前;当潜在需求规模较小时,社会福利随降税幅度的增大而减小,增值税税率下调损害了社会福利.

The Impact of Reform in Value-added Tax from the Perspective of Supply Chain

A two-stage supply chain model of a manufacturer and a retailer is constructed,and the effects of the reduction of VAT rate on supply chain decision-making and social welfare are studied.The results show that VAT rate reduction on manufacturers or retailers will lead to the lower retail price,and the higher profit for the retailer and the manufacturer.The reduction of VAT rate will bring more profit to the manufacturer than to the retailer.The reduction of VAT rate of the manufacturer leads to the lower wholesale price,while the VAT rate reduction of the retailer leads to the higher wholesale price.The social welfare is related to the potential demand size.When the potential demand size is high,the social welfare always increases with the increase of tax rate reduction extent,and the social welfare after tax rate reduction is always greater than that before tax rate reduction.When the potential demand size is medium,the social welfare decreases with the increase of tax rate reduction extent,but the social welfare after tax rate reduction is still greater than before tax rate reduction.When the potential demand size is low,the social welfare decreases with the increase of tax rate reduction extent and the social welfare is damaged with the reduction of the VAT rate.