Supply chain analysis with export tax rebate policy
Document Type
Conference paper
Source Publication
2015 IEEE Conference on Industrial Engineering and Engineering Management
Publication Date
1-1-2016
First Page
915
Last Page
918
Keywords
export tax rebate, supply chain management
Abstract
With transnational trade becoming an important part of economic development, the related tax issue raises more concerns about multinational corporations. In recent years, tax-effective supply chain management (TESCM) is becoming an increasingly important aspect when some multinational corporations design their corporate strategies. This paper modifies the newsvendor model for two different patterns (centralized and decentralized) to investigate supply chain decisions for Chinese enterprises under China's value-added tax policies and export-oriented tax policies. We find that the optimal order quantity and the profit allocation in the two patterns are both affected by the export tax rebate policy. One important observation is that the decentralized supply chain can perform better than the centralized one under certain conditions, which is different from conventional wisdom.
DOI
10.1109/IEEM.2015.7385781
Print ISSN
21573611
Funding Information
This research was supported in part by NSFC under grant Nos. 71222105 and 71072090. {71222105, 71072090}
Publisher Statement
Copyright © 2015 IEEE. Access to external full text or publisher's version may require subscription.
Additional Information
Paper presented at the 2015 IEEE International Conference, 6-9 December 2015, Singapore.
ISBN of the source publication: 9781467380669
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Liu, J., Fu, K., Lu, P., & Shang, W. (2016). Supply chain analysis with export tax rebate policy. In 2015 IEEE Conference on Industrial Engineering and Engineering Management (pp. 915-918). doi: 10.1109/IEEM.2015.7385781