工业工程2025，Vol.28Issue(6)：98-109,12.DOI:10.3969/j.issn.1007-7375.250090
极端天气影响新鲜度的农产品供应链减税再补贴策略
Tax Reduction and Subsidy Strategies for Agricultural Product Supply Chains Considering Freshness Loss under Extreme Weather
摘要
Abstract
Under the context where extreme weather affects the freshness of agricultural products,this paper establishes dynamic game models for a two-echelon agricultural products supply chain across five cases,in which the government always grants a tax reduction to the retailer and may additionally provide an order-based or sales-based subsidy to either the processor or the retailer.The optimal tax reduction and subsidy strategy is analyzed in terms of supply chain operations,government financial performance,and public welfare construction.Results show that intensifying extreme weather or increasing the tax-reduction rate both push the supply chain further away from optimal operation.Retailers'engagement in public welfare can improve supply chain performance,though overly intense public welfare reduces retailer profits.Moreover,compared to the single tax reduction policy,the strategy of tax reduction followed by subsidy can improve supply chain operations,enhance government financial performance,and strengthen the effectiveness of public welfare performance,with order-based subsidies outperforming sales-based subsidies.From the perspectives of optimizing supply chain decisions,increasing government tax revenue,enhancing fiscal incentive effects,improving consumer surplus,strengthening social welfare,and reinforcing public-welfare implementation,the government should adopt a"retailer tax reduction+processor order-based subsidy"policy.From the perspective of improving the efficiency of fund utilization,the optimal policy becomes"retailer tax reduction+retailer order-based subsidy".关键词
农产品供应链/税收减免/政府补贴/极端天气/公益性Key words
agriculture product supply chain/tax reduction/government subsidy/extreme weather/public welfare分类
管理科学引用本文复制引用
QIN Yanhong,QIN Lirong,YUE Xin,CHEN Libao..极端天气影响新鲜度的农产品供应链减税再补贴策略[J].工业工程,2025,28(6):98-109,12.基金项目
国家社会科学基金后期资助项目(24FGLB076) （24FGLB076）
重庆市研究生科研创新资助项目(CYS25801) （CYS25801）
