Decision-Making Of Environmental Service Supply Chain Considering Preferential Environmental Tax Policy

Based on the preferential policies of environmental protection tax,this paper constructs an environmental service supply chain model composed of polluters and environmental service providers,and studies the production and emission reduction decisions of supply chain members under different circumstances.Firstly,considering the existing preferential policy of environmental protection tax classification,the influence of environmental protection tax preferential mechanism on supply chain decision-making and profit is studied.Secondly,further consideration is given to the increase of preferential levels of environmental tax,and the linear tax reduction mechanism is constructed and its influence on decision-making and profit is analyzed,which is compared with the hierarchical tax reduction model.Finally by using environmental protection tax-emissions trading policy and conduct background,construct mixed environment under the policy of environmental services supply chain decision model,and comparing with single environment policy,comparative analysis of different circumstances environmental services supply chain members’ optimal decision and profit of change,analysis of enterprise decision and profit of emission trading.Research shows that:(1)Under the existing preferential policies,when polluters want to enjoy a higher preferential grade of environmental protection tax,they need to find environmental service providers with lower emission reduction cost to cooperate in emission reduction.At this time,the profits of both sides increase and the emission reduction level of the supply chain increases.(2)Under the existing preferential policies for environmental protection tax grading,as the proportion of emission reduction increases,pollutant companies participate in higher preferential levels,and their output and profits will increase accordingly;the higher the level of purification required by environmental service providers,the overall profit The trend is increasing,but there is a "difficulty zone in emission reduction" when crossing the preferential range,restricting the level of incentives for environmental protection tax preferential policies,and environmental service providers lack the motivation to upgrade their technologies.There is a "gap" in the emission reduction cost coefficient across the preferential range,which will further increase the inhibitory effect of the "emission reduction difficult area" on the incentive effect of environmental protection tax.(3)Compared with the tiered preferential policy,the "difficult emission reduction zone" under the linear preferential policy disappears,and the overall profit of the supply chain increases under the same purification level,and the output increases.Among them,the profits of pollutant companies have relatively increased,and the requirements for the advantages of cooperating environmental service providers to reduce costs have increased,while the profits of environmental service providers have relatively decreased.Raising the tax rate can alleviate the impact on environmental service providers to a certain extent.(4)Under the mixed environmental policy,when a pollutant company cooperates with a fixed environmental service provider to reduce emissions,compared with a single environmental policy,the optimal output of pollutant companies under the mixed environmental policy is relatively increased,the optimal pollution control unit price increases,and the environmental service provider The optimal purification level increases and the optimal profit increases.Whether the optimal profit of a pollutant emission company increases is related to the initial allocation of emission rights.(5)Under the mixed environmental policy,the optimal profit of emission enterprises is greatly affected by the initial allocation of emission rights and less affected by the transaction price of emission rights market;The optimal profit of environmental service providers is not affected by the initial allocation of emission rights,and is greatly affected by the transaction price of emission rights market.