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Research On The Influence Of Tax And Subsidy To Enterprise's E-waste Recycling Decisions Ounder The EPR System

Posted on:2018-08-07Degree:MasterType:Thesis
Country:ChinaCandidate:L X HuangFull Text:PDF
GTID:2359330515962902Subject:Logistics Engineering
Abstract/Summary:PDF Full Text Request
With the rapid development of industrialization,electronic science and technology products have become an indispensable part of our life.The evolution of Electronic Science and technology development and the increasingly diversified demand makeelectronic products update frequency,leading to a surge in the number of electronic waste.At the same time,the loss of resources,environmental pollution problems have attracted the attention of the public.Because of the policy,cost,objective environment and other factors,the enterprise managers often ignore the reverse logistics strategy.Enterprises bring new products to the market,and the products after the end of the life can not be effectively recovered,which has brought serious pollution to environment.Taking the recycling behavior of the manufacturer as the research object,this paper discusses the decision changes of the enterprise which carry out the recycling business under the external intervention of the government.The first thing to do is to read and classify a large number of do mestic and foreign literature.O n the basis of literature analysis,sorting,on-the-spot investigation and interview,this paper summarizes the relevant theories of electronic waste recycling and the characteristics of related enterprises and government recycling behavior.By analyzing the existing research results of relevant scholars,it's to find the key factors that affect the governance of the government and the recycling behavior of enterprises.Then,after introducing the existing relevant laws and regula tions,the status of recycling of enterprises,the research direction of this paper is determined.Secondly,on the basis of literature review,this paper will analysis the positive and reverse profit of EPR enterprises.After that the model parameters will be selected,and the factors such as resources,management resources and external conditions will be defined,and then the model assumptions are made.Considering manufacturers recycling of products,This paper will build some models such as basic rec ycling model,tax model,Fiscal subsidy model for technology and recycling.After the construction of the model,we will use the reverse regression method to get the price decision,the level of recycling efforts,the recovery rate and the energy saving and emission reduction.We will analyze the effect of factors like the government's external tax rate,the level of subsidies and the cost coefficient of recycling effort and the consumer preferences about how to affect the recycling strategy of the enterprise,the optimal profit,market demand,the amount of recovery.And on this basis,analyze the impact of the combination of tax and subsidy policy on production and recycling decisions.Finally,according to the analysis process,this paper will select the key parameters are selected as the research object,and the rest of parameters are assigned referring to other literature.Then,numerical simulation is carried out and the results are obtained.At the end of the paper,we will get some conclusion.(1)The tax regulation is effective in promoting the recovery of the manufacturer,but it will reduce the profits of the manufacturing enterprises to a certain extent.(2)The degree of the enterprise's recovery efforts can enhance the overall profits of in a certain extent,but if the degree of recycling effort is too large,it may bring negative benefits to the enterprise.(3)Recycling subsidies can improve the enthusiasm of enterprise reverse recycling,as so as the overall profit of enterprises,which indicates that the incentive effect is obvious.However,the effect of this subsidy is also reduced with the increase of the cost coefficient of the enterprise's recovery efforts.(4)Technical subsidies are mainly used in the positive production and sales activities of enterprises,and promote energy conservation and emission reduction.The introduction of energy-saving emission reduction technology can increase the price while making the total market demand increases,so as to bring business growth in sales.While the technology subsidy has no effect on the level of reverse recovery efforts,the recovery rate of E-waste is also increased indirectly due to the reduction of pollutant production at the source.(5)Consumer preferences through market feedback affect the production and sales decisions,to promote energy-saving emission reduction production.(6)The combination of taxation and subsidy policy is more effective than single tax or separate recovery of subsidies.Although it will cause the reduction of demand,but the economic interests of enterprises will not be reduced.On the contrary,the overall profit of the enterprise is higher than that of the individual tax or recovery subsidy.In the end,this paper analyzes the behaviors of government and enterprise in E-waste recycling process by combing the relevant literatures,mathematical modeling and simulation methods,and hopes to provide some references for the government and manufacturing enterprises to participate in the E-waste recycling management.
Keywords/Search Tags:Product pollution tax, EPR, recovery efforts, financial subsidies, energy-saving emission reduction
PDF Full Text Request
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