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随着跨国经营业务的迅猛发展,许多跨国公司利用国家间税收制度的差异和税收优惠政策的存在,来降低企业税收负担,提高企业国际核心竞争力。本文基于中国以出口为导向的税收政策,研究跨国公司的采购及生产计划的联合优化问题。首先建立一个考虑税收因素的三阶段非线性规划模型;其次,利用交叉熵方法,有效的求解了该问题;最后,设计了算例实验,证实了此模型和方法的有效性,并从实验数据中提出了一些管理建议。
With the rapid development of transnational business, many transnational corporations make use of the differences in tax systems among different countries and the preferential tax policies to reduce the tax burden on enterprises and enhance their international core competitiveness. Based on China’s export-oriented tax policy, this article studies the joint optimization of multinationals’ procurement and production planning. Firstly, a three-stage nonlinear programming model considering tax factors is established. Secondly, the cross-entropy method is used to solve the problem effectively. Finally, an example experiment is designed to verify the validity of the model and the method. The experimental data Made some management suggestions.