全球產銷供應鏈管理之節稅模式

Abstract

複雜的全球產銷供應鏈網路包括課稅區、國際運籌區、深層與淺層加工製造程序之區位點特性，以及運輸之節線特性。妥善地選擇節稅區位與製造程序，用以增加稅後利潤，對於全球性製造業者相當地重要。基此，本研究旨在提出幾個節稅方法，進而發展出該複雜網路下之稅後利潤最大化的節稅模式。數值實驗說明本研究提出的模式係為一有效的方法，可以讓全球性製造業者達到稅率節省之目的，而本模式也指出重要關鍵的節稅運籌行為。

The complex global production-distribution network involves nodal location features of tax areas and international logistics zones, manufacturing procedures of simple process and deep process, as well as transportation arcs. Since choosing tax savings locations and manufacturing procedures that increase after-tax profit is important to global manufacturers, this study aims to present several tax savings approaches and to develop a tax savings model for maximizing after-tax profit in the complex network. Numerical illustration demonstrates that the proposed model is an effective approach for global manufacturers to achieve tax savings. The proposed model elucidates the crucial logistics behavior associated with tax savings.