Game Analysis Of Railway Transportation Market Under The Background Of Tax And Fee Reduction

In September 2018,the general office of the State Council issued the "three year action plan for promoting the adjustment of transport structure(2018-2020)",proposing to deepen the market-oriented reform of railway transport prices and establish and improve a flexible freight adjustment mechanism.In September 2019,the CPC Central Committee and the State Council issued the outline of building a transportation power,which further proposed to implement the tax reduction and fee reduction policy,optimize the logistics organization mode,improve the logistics efficiency and reduce the logistics cost.In recent years,railway transport enterprises have implemented the central decision-making and deployment with practical actions,and launched a series of tax reduction measures,which not only promote the adjustment of transport structure,but also bring some loss of income.Under the background of tax reduction and fee reduction,how to choose the optimal price adjustment strategy to attract more sources of goods and obtain the maximum benefits has brought new challenges to railway transportation enterprises.On the basis of summarizing and analyzing the relevant policies,development stages and implementation of railway tax reduction and fee reduction,this paper uses the idea of game theory to conduct Game Analysis on the highway and railway transportation market and the adjustment of railway freight rate.Firstly,considering the influence of shippers’ choice on freight market competition,a game space is constructed by taking the modes of transportation and shippers as the game players respectively.The revenue model of rail transit is established with the goal of maximizing the revenue of rail transit,and the cargo flow distribution model is established with the goal of minimizing the cost of shippers.Finally,the competitive game model of rail transit based on price adjustment is established,According to the genetic algorithm,the price strategy,traffic volume allocation and freight revenue of both sides in the equilibrium state are obtained.On this basis,taking the railway transport enterprises and freight owners as participants,the railway revenue model is established to maximize the revenue of railway transport enterprises,the freight owner profit model is established to maximize the profit of freight owners,and the average cost downward coefficient of tax reduction and fee reduction projects is taken as the game variable to establish the game model of railway freight adjustment,According to the genetic algorithm,the optimal strategy set of each tax reduction project is obtained.Finally,taking Dalian freight center as an example,through on-site investigation and data collection,the relevant parameter values are determined and substituted into the model to obtain the equilibrium freight rate of Dalian freight center and the freight adjustment strategy set of each tax reduction and fee reduction project,so as to verify the accuracy of the model and provide reference for the freight decision-making of railway transportation enterprises.It is found that the equilibrium railway freight rate obtained in the game of highway and railway transportation market is lower than the current freight rate,and the railway traffic volume and revenue are improved;In the game of railway freight adjustment,based on the determination of equilibrium freight rate,railway transportation enterprises can take appropriate adjustment of freight car delay occupancy fee and delivery fee,cancel the service fee of loading and unloading reinforcement materials,and other freight rate strategies,which can effectively implement the national tax reduction and fee reduction policy,attract freight flow and increase revenue.