Carbon Tax Cost Accounting Model of Dual-channel Agricultural Supply Chain
Under the development goal of the national unified large market and the call of the dual-carbon policy,the single-channel agricultural product supply chain has been unable to meet the downstream consumer demand and low-carbon goals,and the carbon tax accounting of the dual-channel agricultural product supply chain is imminent.By collecting the data of all links of the agricultural product supply chain,including the carbon emission of production,processing,transportation and sales,and associating these data with carbon tax,a comprehensive carbon tax cost estimation model of the dual-channel agricultural product supply chain was established.The calculation of the total carbon tax cost of the dual-channel agricultural product supply chain and the comparison of the differences between traditional offline channels and e-commerce channels in carbon tax cost can provide a reference for the environmental benefit assessment of agricultural product supply chain.