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