摘要
针对跨境农产品贸易情境下,消费者对生鲜度要求高以及农产品税收补贴机制极具针对性等特征,通过构建农产品供应商、出口商和进口商三级供应链,结合跨境贸易常用商务模式,探讨了供应链成员最优决策,政策和商务模式偏好以及政府财税政策制定问题.结果表明:当冷链物流服务保鲜努力成本系数满足一定的条件时,在FOB (free on board)和CIF (cost insurance and freight)两种商务模式下,各供应链成员存在唯一的均衡决策,且部分最优决策受财税政策的影响方向是不随政策情形变化而改变的,针对农产品供应商的补贴政策能够使得出口商、进口商收益;各供应链成员对不同财税政策情形以及商务模式的偏好是一致的;基于出口国社会福利最大化目标,进口国市场规模(市场需求对零售价格的敏感度)是实行财税政策重要的依据,不同的规模决定了财税政策的复杂度,而具体的财税政策参数参考阈值取决于市场需求对零售价格变化的敏感度,供应商单位生产成本与最小市场需求.基于全球社会福利最大化目标,还应当将冷链物流服务保鲜努力成本系数纳入考虑.此外,社会福利亦受到生鲜农产品易腐性和进口商特征的不同影响.在当下促进脱贫攻坚与乡村振兴有效衔接,稳外贸扩内需的关键时期,本研究可以为政府的农产品针对性财税政策制定提供参考价值.
This study focuses on the characteristics of consumers’high demand for freshness in cross-border produce trade and the targeted tax subsidy policies for agricultural produce.By constructing the three-tier supply chain of produce supplier,exporter and importer,and considering the frequently-used trade terms of cross-border trade,this paper discusses supply chain members’optimal decision-making,the preference for policy and trade terms,and the government’s fiscal and tax policies formulation.The results show that when the freshnesskeeping effort cost factor of cold-chain logistic service meets certain conditions,each supply chain member has a unique equilibrium decision under the two trade terms of free on board(FOB)and cost insurance and freight(CIF),and the variation direction of some optimal decisions influenced by fiscal and tax policies does not change with the change of policy case.Subsidies for the produce supplier can also benefit the exporter and the importer.All supply chain members have the same preference for fiscal and tax policies and trade terms.Based on the social welfare maximization goal of the exporting country,the market scale(sensitivity of market demand to retail prices)of the importing country is an important basis for implementing fiscal and tax policies.Different scale determines the complexity of fiscal and tax policies,and the specific reference threshold of fiscal and tax policy parameters depends on the sensitivity of market demand to changes in retail prices,the unit production cost of suppliers and the minimum market demand.Based on the goal of global social welfare maximization,the freshness-keeping effort cost factor of cold chain logistic service should also be taken into account.In addition,social welfare is also influenced differently by the perishability of fresh produce and the characteristics of importer.In the current critical period of promoting the effective connection between poverty alleviation and rural revitalization,stabilizing foreign trade and expanding domestic demand,this study can provide reference for the government to make fiscal and tax policies on produce.
作者
蒋云
李巍
JIANG Yun;LI Wei(School of Economics and Trade,Hunan University,Changsha 410006,China;Hunan Key Laboratory of Logistics Information and Simulation Technology,Changsha 410006,China)
出处
《系统工程理论与实践》
EI
CSSCI
CSCD
北大核心
2023年第12期3587-3605,共19页
Systems Engineering-Theory & Practice
基金
国家自然科学基金(71971078)
湖南省自然科学基金(2022JJ30013)。
关键词
跨境生鲜农产品贸易
跨境供应链
财税政策
商务模式
(全球)社会福利
cross-border fresh produce trade
cross-border supply chain
fiscal and tax policy
trade terms
(global)social welfare
