Tax Reduction and Subsidy Strategies for Agricultural Product Supply Chains Considering Freshness Loss under Extreme Weather

QIN Yanhong; QIN Lirong; YUE Xin; CHEN Libao

doi:10.3969/j.issn.1007-7375.250090

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".