Supply chain analysis with export tax rebate policy

Jing LIU, Ke FU, Pingping LU, Weixin SHANG

Research output: Book Chapters | Papers in Conference ProceedingsConference paper (refereed)Researchpeer-review

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.
Original languageEnglish
Title of host publication2015 IEEE Conference on Industrial Engineering and Engineering Management
Pages915-918
Number of pages4
DOIs
Publication statusPublished - 1 Jan 2016

Fingerprint

Rebates
Tax
Export tax
Tax policy
Supply chain
Multinational corporations
Supply chain management
Order quantity
Value added tax
Newsvendor model
Decentralized supply chain
Corporate strategy
Chinese enterprises
Profit
Wisdom
Economic development
China

Bibliographical note

Paper presented at the 2015 IEEE International Conference, 6-9 December 2015, Singapore.
ISBN of the source publication: 9781467380669

Keywords

  • export tax rebate
  • supply chain management

Cite this

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) https://doi.org/10.1109/IEEM.2015.7385781
LIU, Jing ; FU, Ke ; LU, Pingping ; SHANG, Weixin. / Supply chain analysis with export tax rebate policy. 2015 IEEE Conference on Industrial Engineering and Engineering Management. 2016. pp. 915-918
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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. https://doi.org/10.1109/IEEM.2015.7385781

Supply chain analysis with export tax rebate policy. / LIU, Jing; FU, Ke; LU, Pingping; SHANG, Weixin.

2015 IEEE Conference on Industrial Engineering and Engineering Management. 2016. p. 915-918.

Research output: Book Chapters | Papers in Conference ProceedingsConference paper (refereed)Researchpeer-review

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LIU J, FU K, LU P, SHANG W. Supply chain analysis with export tax rebate policy. In 2015 IEEE Conference on Industrial Engineering and Engineering Management. 2016. p. 915-918 https://doi.org/10.1109/IEEM.2015.7385781