本文選題：在線理論 + 競爭比��； 參考：《系統(tǒng)管理學(xué)報》2017年05期

【摘要】：由于所得稅在企業(yè)租賃和購買設(shè)備時影響成本的方式不同導(dǎo)致實際設(shè)備使用費發(fā)生變化,因此,需要在市場環(huán)境下考慮所得稅對企業(yè)設(shè)備賃購行為決策的影響。將所得稅概念引入經(jīng)典在線租賃問題,提出了基于所得稅的在線設(shè)備賃購問題。給出了該問題的離線最優(yōu)解,設(shè)計了在線賃購策略RBS和租賃策略RS并進(jìn)行競爭分析得到策略競爭比和問題下界。當(dāng)設(shè)備壽命期內(nèi)一直租賃費用與設(shè)備購置費用比值小于與所得稅稅率相關(guān)的函數(shù)值時,證明了策略RS是最優(yōu)在線策略。最后,通過算例,結(jié)合實際中一般居民企業(yè)、小型微利企業(yè)和高新技術(shù)企業(yè)等3種不同類型企業(yè)繳納的不同所得稅稅率,證實了所得稅稅率高低會影響企業(yè)的在線設(shè)備賃購決策和技術(shù)更新行為。
[Abstract]:Because the income tax affects the cost of equipment in different ways when leasing and purchasing equipment, it is necessary to consider the influence of income tax on the decision of leasing and purchasing equipment in the market environment. The concept of income tax is introduced into the classical online leasing problem, and the problem of online equipment rental and purchase based on income tax is proposed. The off-line optimal solution of the problem is given. The online leasing and purchasing strategy RBS and the lease strategy RS are designed and the competitive ratio of the strategy and the lower bound of the problem are obtained by competitive analysis. It is proved that the strategy RS is the best online strategy when the ratio of the rental cost to the purchase cost of the equipment during the lifetime of the equipment is less than the value of the function related to the income tax rate. Finally, through an example, combining with the different income tax rates paid by three different types of enterprises, such as ordinary resident enterprises, small profit enterprises and high-tech enterprises, It is proved that the income tax rate will affect the online equipment rental purchase decision and technology renewal behavior.
【作者單位】： 中南財經(jīng)政法大學(xué)工商管理學(xué)院;
【基金】：國家自然科學(xué)基金青年項目(71301168) 中南財經(jīng)政法大學(xué)博士后流動站資助項目(2014M560639);中南財經(jīng)政法大學(xué)資助項目(YB2016022)
【分類號】：F224;F274
，

本文編號：1986952