DocumentCode :
3733026
Title :
Supply chain analysis with export tax rebate policy
Author :
Jing Liu; Ke Fu; Pingping Lu; Weixin Shang
Author_Institution :
Lingnan Coll., Sun Yat-sen Univ., Guangzhou, China
fYear :
2015
Firstpage :
915
Lastpage :
918
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.
Keywords :
"Supply chains","Contracts","Resource management","Optimization","Pricing","Exponential distribution"
Publisher :
ieee
Conference_Titel :
Industrial Engineering and Engineering Management (IEEM), 2015 IEEE International Conference on
Type :
conf
DOI :
10.1109/IEEM.2015.7385781
Filename :
7385781
Link To Document :
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