CAJ | 학술논문

政府税收政策影响企业的投资策略，为提升我国休闲体育产业的发展规模和竞争力，需研究政府最优税收策略与企业投资策略的数学模型。在经过分析的基础上提炼关键决策变量，建立了二层规划模型。在政府确定税收目标及休闲体育产业的发展目标后，设计了一个确定最优税率的模糊交互式算法，同时也可保证企业根据政府的最优税率来确定最优投资方案以最大化其期望效益。实际案列验证了模型的合理性。
정부세수정책영향기업적투자책략，위제승아국휴한체육산업적발전규모화경쟁력，수연구정부최우세수책략여기업투자책략적수학모형。재경과분석적기출상제련관건결책변량，건립료이층규화모형。재정부학정세수목표급휴한체육산업적발전목표후，설계료일개학정최우세솔적모호교호식산법，동시야가보증기업근거정부적최우세솔래학정최우투자방안이최대화기기망효익。실제안렬험증료모형적합이성。
Government tax policies affect leisure sports industry investment strategy. To enhance the leisure sports industry's development and competitiveness, we study the mathematical model to determine the optimal government tax policies and the in-vestment strategy of enterprises. By analysis of previous studies results, and refining the key decision variables, we establish a bi-level programming model. After the government determined taxation revenue target and leisure sports industry development goals, the result of numerical calculation reveals optimal tax rate. The firm decides optimal capital project maximize the expected profit.