“一带一路”背景下考虑出口退税的双渠道供应链运作机制研究  

Online Channel Strategies under Export Rebate Policy for the Belt and Road of China

作　　者：冀博文 浦徐进 JI Bowen;PU Xujin(School of Business,Jiangnan University,Wuxi 214122,China)

机构地区：[1]江南大学商学院,江苏无锡214122

出　　处：《物流科技》2020年第6期115-120,126,共7页Logistics Sci-Tech

基　　金：江苏省研究生科研与实践创新计划项目(KYCX19_1883);国家自然科学基金面上项目(71371086)。

摘　　要：在"一带一路"的背景下,构建由中国制造企业、境外线下实体店、跨境电商组成的双渠道供应链,研究中国政府实施的出口退税政策对制造企业选择线上销售模式的影响。研究结果表明,出口退税税率和跨境电商的佣金比例会综合影响制造企业对线上销售模式的选择。若跨境电商的佣金比例较低,制造企业会选择代销模式;若跨境电商的佣金比例适中,当线下渠道出口退税率和线上渠道出口退税率均较低(高)时,制造企业会选择转销(代销)模式;若跨境电商的佣金比例较高,当线下渠道出口退税率较低且线上渠道出口退税率较高时,制造企业会选择代销模式,反之则会选择转销模式。研究结论能为"一带一路"背景下双渠道的融合发展提供理论指导。This paper explores the online channel strategies adopted by Chinese manufacturers with regard to the belt and road.By developing a game model among the Chinese manufacturer, the foreign retailer, and the cross-border e-tailer, this paper investigates the effect of export rebate ratio on online channel mode selection and pricing strategies. The research results show that the export rebate ratio and the commission ratio can comprehensively affect the Chinese manufacturer’s selling mode in the online channel. If the commission ratio is low, the Chinese manufacturer will select online agency selling mode;if the commission ratio is moderate, when the export rebate ratio in online and offline channel are both low(high), the Chinese manufacturer will select online reselling(agency selling) mode;if the commission ratio is high, when the export rebate ratio in online channel is high and the export rebate ratio in offline channel is low, the Chinese manufacturer will select online agency selling mode, otherwise the online reselling mode will be selected. Our findings provide theoretical references concerning the integration between online and offline retail channels.

关 键 词：一带一路 出口退税 转销 代销 

分 类 号：F274[经济管理—企业管理]