关键词: 沙漠治理, 微分博弈, 社会资本, 税率

Abstract: The problem of global desertification is becoming increasingly serious. Governments all over the world have fully realized the importance of desert governance. However, desert governance needs a lot of funds, advanced technology, and a long governance cycle. It is impossible to effectively control deserts only by government investment. Therefore, social capital should be fully utilized. By constructing a differential game model between the government and the enterprise, the use of subsidies and tax rate regulation by the government to guide social capital to effectively control the desert is studied. The results show that the reduction of the tax rate of original industries of enterprises or the reduction of the tax rate of green industries after the enterprises have participated in desert governance can promote enterprises to increase their investment in desert governance, and the greater the influence coefficient of desert governance on enterprises’ goodwill is, the more effective the governments’ strategy of reducing the original industrial tax rate of enterprises to promote enterprises to increase their investment in desert governance is. The government can improve the effect of government subsidies on investment in desert governance by reducing the two kinds of tax rates which have an interactive effect on the effect. The results of this paper can provide policy reference for the government to introduce social capital to effectively control the desert.

Key words: desert management, differential game, social capital, tax rate