考虑政策组合的生鲜供应链财政补贴与减税策略  

Combined policy of fiscal subsidies and tax reduction in fresh produce supply chain

作　　者：朱江华 张旭梅[1] 但斌[1] ZHU Jianghua;ZHANG Xumei;DAN Bin(School of Economics and Business Administration,Chongqing University,Chongqing 400044,China;School of Management,Guizhou University of Commerce,Guiyang 550014,China)

机构地区：[1]重庆大学经济与工商管理学院,重庆400044 [2]贵州商学院管理学院,贵阳550014

出　　处：《系统工程理论与实践》2024年第8期2557-2571,共15页Systems Engineering-Theory & Practice

基　　金：国家自然科学基金(72171029);国家社会科学基金(22VRC128)。

摘　　要：为大力发展生鲜农产品产地初加工,针对政府选择何种策略有效干预生鲜供应链的问题,分别构建了无政府干预、对生产商实施增值税减免、生产成本补贴、增值税减免加生产成本补贴四种情形的博弈模型,从改善社会整体福利的视角研究了最优的政府干预策略,剖析了不同策略如何影响生鲜供应链的均衡决策.研究结果表明,政府在实施增值税政策时,其征收的增值税随着税率的增大呈先递增后递减的规律,提高税率对供应链各主体收益的负向影响从生产端向消费端逐级加强.考虑政府干预成本后,随着单位补贴率的增大,政府的最优干预策略依次为组合策略、生产成本补贴策略、增值税减免策略.三种策略均可有效平抑物价、扩大供给、提升新鲜度,其中组合策略的激励效果相对显著.To vigorously promote the initial processing of fresh agricultural products at their origin,and to address the question of how the government chooses an appropriate strategy to intervene in the fresh supply chain effectively,we construct four different game models:No government intervention,value-added tax reduction for producers,production cost subsidies,a combination of value-added tax reduction and production cost subsidies.These models analyze the optimal government intervention strategy from the perspective of improving overall social welfare and dissect how different strategies impact the equilibrium decisions of the fresh supply chain.The results show that when the government implements a value-added tax policy,the collected value-added tax first increases and then decreases as the tax rate rises.The negative impact of the tax rate increasing on each member’s profit strengthens step by step from the production side to the consumption side in the supply chain.Considering government intervention costs,the optimal government intervention strategy,as the unit subsidy rate increases,is the combination strategy,the production cost subsidy strategy and the value-added tax reduction strategy orderly.All these three strategies can effectively stabilize prices,expand supply,and enhance freshness.The incentive effect of the combination strategy is relatively significant.

关 键 词：生鲜农产品 供应链 财政补贴 税收减免 不确定需求 

分 类 号：F274[经济管理—企业管理]