关键词: 云制造平台, 协同监管, 知识交互, 演化博弈

Abstract: The cloud manufacturing platform achieves collaborative resource sharing among agents through knowledge interaction, which is the power and source to improve the innovation ability of manufacturing enterprises. At the same time, influenced by the complex characteristics of platform network externality and mobility, regional differences in tax systems, incomplete tax knowledge systems of cloud providers, and a relatively weak awareness of taxation have gradually become prominent issues. Many tax-related pieces of information are inaccessible to tax authorities, making it difficult to establish effective oversight. How to obtain complete tax-related information from cloud providers has become an important part to ensure the continuous and healthy development of cloud manufacturing platforms, and it is also the most significant challenge in tax supervision of platforms.
The cloud manufacturing platform can obtain relevant data and information related to all business links of cloud providers. The disclosure of tax-related information by the platform can effectively reduce the management costs and provide a solid foundation for effective supervision by tax authorities. At the same time, tax-related information disclosure will also have an impact on the collaborative and knowledge interaction between the cloud manufacturing platform and cloud providers. Therefore, how to disclose tax-related information on the cloud manufacturing platform, help the government to improve tax supervision, ensure the willingness of cloud providers to interact with knowledge and enhance the overall performance of the cloud manufacturing platform, has become a practical issue in the development of cloud manufacturing platforms and an important subject that academia needs to further explore. In the face of the practical need for platform regulation and supervision, it is of great theoretical value and practical significance to study the evolution mechanism of knowledge interaction among the entities of cloud manufacturing platforms under the government-platform collaborative supervision.
Based on the cloud manufacturing platform with strong network externalities, this paper introduces the knowledge gap theory and social interdependence theory. It takes into account factors such as the revenue of network externalities and taxes and fees. It builds upon the architecture of the cloud manufacturing platform and simultaneously considers both positive knowledge interaction and negative knowledge concealment behaviors. It establishes a dynamic evolutionary game model involving three parties: the cloud manufacturing platform, cloud providers, and the government, to analyze the behavioral strategies and evolutionary paths of the three-party. Using MATLAB for model simulation and analysis, the article further investigates the impact of internal and external factors such as tax regulation, knowledge interaction costs and benefits, and network externalities on the evolution of knowledge interaction strategies within the cloud manufacturing platform.
The research findings indicate that: (1)In comparison to other factors, the cost of knowledge interaction and the benefits of knowledge interaction have the most significant impact on the choice of knowledge interaction strategies of cloud providers. The willingness for knowledge interaction decreases as the cost of knowledge interaction increases, and it increases with the benefits of knowledge interaction income. (2)The greater the cost of active government regulation, the higher the willingness of cloud providers to choose active knowledge interaction strategies. However, the government’s reward for the platform’s disclosure of tax-related information has a relatively little impact on the willingness of cloud manufacturers for knowledge interaction. (3)Network externalities have a positive impact on the strategic choices of cloud manufacturing platforms, cloud providers, and the government. Among these, the influence on cloud providers adopting knowledge interaction strategies is the most significant.

Key words: cloud manufacturing platform, collaborative supervision, knowledge interaction, evolutionary game