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“无票免税”政策下跨境电商报税策略与供应链网络联合优化

Integrated Optimization of the Cross-Border E-Commerce Tax-Declaring Strategy and Supply Chain Network Under“No-Invoice Exemption”Policy
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摘要 随着在跨境贸易的数字化,跨境电商得以快速发展.为此,国家分批设立了165个跨境电商综合试验区(综试区),并出台了“无票免税”政策,吸引中小企业参与跨境电商的创新实践中.文章在考虑综试区和“无票免税”政策的基础上,研究了跨境电商企业供应链网络构建与报税策略选择的联合优化.考虑到跨境贸易场景的不确定性,构建了两阶段非线性随机规划模型;并对模型进行了线性化,设计了最优求解的L型算法.实例应用结果表明:“无票免税”政策能够有效吸引企业入驻综试区,而新实施的“区域全面经济伙伴关系协定”会弱化海外仓与国内仓的差别,促使企业布局少数有地理优势的海外仓.两者均能够有效减轻企业供应链网络的布局代价. The digitalization of cross-border trade motivates the development of cross-border e-commerce(CBEC).To inspire the small and medium-sized companies to participate in the innovative CBEC practice,165 CBEC comprehensive pilot zones have been established in different batches and the so-called“no-ticket exemption”policy has also been introduced.In this paper,the integrated optimization of the CBEC supply chain network design and the tax-declaring strategies are studied,and both the comprehensive experimental zones and the“no-ticket exemption”policy are taken into account.A two-stage nonlinear stochastic programming model is developed,in which,uncertain demands and exchange rates are involved.To optimally solve it,the proposed model is linearized and an optimally dedicated L-shaped algorithm is designed.The case study shows that the“no-ticket exemption”policy can significantly decrease the tax burden of the CBEC companies,and then,attract the CBEC companies to deploy their hubs in the comprehensive pilot zones.Moreover,the introduction of the“Regional Comprehensive Economic Partnership”agreement would alleviate the difference between overseas warehouses and domestic warehouses and inspire the CBEC companies to concentrate cargo logistics to a few overseas warehouses with geographical superiority.Both of the two policies can reduce the layout cost of supply chain network of the CBEC companies.
作者 王长军 薛如梦 WANG Changjun;XUE Rumeng(Glorious Sun School of Business and Management,Donghua University,Shanghai 200051)
出处 《系统科学与数学》 CSCD 北大核心 2024年第1期132-150,共19页 Journal of Systems Science and Mathematical Sciences
基金 国家自然科学基金(71832001) 上海市哲学社会科学规划基金(2019BGL036) 上海市自然科学基金(20ZR1401900) 中央高校基本科研业务费专项资金服务管理与创新基地项目(2232018H-07)资助课题.
关键词 供应链网络优化 跨境电商综合试验区 “无票免税” 两阶段随机规划 L型算法 Supply chain network optimization cross-border e-commerce comprehensive pilot zone "no-ticket exemption" two-stage stochastic program L-shaped algorithm
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