The Impact Of Taxation On The Re-manufacturing Game Decision Of Multinational Closed-loop Supply Chain Enterprises

With the rapid development of economy and technology,people's consumption demand for electronic products has greatly increased,and the product iteration speed has increased,resulting in a large number of waste products.Improper disposal of used products can cost a lot of storage space and can adversely affect the environment.The emergence of closed-loop supply chain not only links the contradiction between limited resources and excessive consumption,maximizes the residual value of waste products,and creates new economic benefits and enhances corporate image.So today many large manufacturing companies choose to build a complete closed-loop supply chain.As the main body of economic regulation,the government's foreign trade is biased towards protection or freedom will be directly reflected in its policies.Taxation as an important policy tool,the impact of the use of different tax policies on manufacturers' crossborder supply chain,and the feasibility and effectiveness of these policies need to be further studied.Based on the government tax policy,this paper constructs the manufacturer's export model and the manufacturer's foreign investment model to analyze the manufacturer's decision-making under different mechanisms with reference to the widely applied tariffs and domestic product tax forms.The market demand function is analyzed based on the market segmentation and consumer utility.Based on Stackelberg game,the pricing,production and remanufacturing decisions of cross-border supply chain under different mechanisms are solved.Through mathematical reasoning and examples,the influence of host government tariffs and domestic product tax on crossborder supply chain in cross-country is analyzed.The results of this study indicate that:(1)The host country government tariff amount has a positive impact on the pricing of new products and remanufactured products.(2)Government tariffs and product taxes have no impact on the demand for new products and remanufactured products under the manufacturer's own remanufacturing mechanism.(3)The increase in government tariffs and product taxes will increase the demand for new products under re-manufacturing under the authorized remanufacturing mechanism.(4)The punitive tariff or discriminatory product tax of the host government can effectively protect the remanufacturer of the host country,but it will seriously damage the interests of domestic consumers.(5)If the host country's foreign trade policy tends to be free,multinational manufacturers are more inclined to re-manufacture themselves;if the host government's foreign trade policy tends to protect,multinational manufacturers are more inclined to authorize the host country to remanufacture.(6)In the face of high taxes,multinational manufacturers will pass the cost of the license to the remanufacturer;the increase in tariffs and product taxes will increase the remanufacturing license fee.