Research On The Location Of Departure Port Under The Tax Rebate Policy On The Maximization Of Social Economic Benefits

Export tax rebate policy is an important trade policy tool for China to promote export and enhance the competitiveness of domestic export commodities in the international market by forming price advantage.In order to simplify the tax refund process,prevent tax fraud by foreign trade enterprises,and promote the construction of China’s foreign trade hub port into an international shipping center,China has implemented the tax rebate policy of departure port for Shanghai Yangshan port area and its hinterland of the Yangtze River Basin since 2012,which stipulates that once the goods are confirmed to leave the port of departure,they can apply for export tax refund.The implementation of this policy has effectively improved the efficiency of export tax rebate,and attracted more foreign trade goods for Shanghai port,and to a certain extent enhanced the competitiveness and international status of Shanghai Port compared with the hub port of Japan and South Korea.However,since the implementation of the tax rebate policy at the port of departure requires a lot of construction and operation costs,policy makers need to balance the investment and benefits of the policy implementation,measure whether it is necessary to implement the tax rebate policy of the port of departure in the region,and select the number and location of the port of departure.In this paper,a port selection model is established and its algorithm is designed to solve the problem of departure port location under the tax rebate policy.Firstly,this paper systematically expounds the tax rebate policy of the port of departure,analyzes the effect of the policy implementation,the required cost and the specific composition of the benefit;then,based on the user equilibrium traffic flow distribution theory,the cargo owner chooses the transportation route based on the minimum cost of his own as the premise,and maximizes the regional social and economic benefits as the goal,and under the constraint of fixed government investment amount,the construction of the tax rebate policy at the departure port is carried out A port selection model is established to determine the number and location of departure ports.Then,based on the traditional genetic algorithm and combined with Frank Wolfe algorithm,the algorithm for solving the model is designed.Finally,an example is analyzed with the actual data.Assuming Dalian port as the departure port to implement the tax rebate policy,the model and algorithm designed in this study are applied to select within the hinterland of Dalian port This paper selects seven places such as Harbin as the best port of departure,and analyzes the changes of export declaration places of foreign trade enterprises in the region,the flow distribution of export goods and the social and economic benefits brought by the policy.The results show that the selection model of departure port and the algorithm of solving the model established in this study have certain reliability,and the actual calculation data show the specific impact of the departure port tax rebate policy on the regional export situation.This study has reference significance for the government to formulate a reasonable tax rebate policy at the port of departure.