Research On The Sustainability Of Supply Chain With Different Power Structures Under Environmental Protection Tax Policy

With the increasingly prominent problems of environmental pollution and resource shortage,the community has gradually attached importance to the sustainability of the supply chain.Most of the previous literature studies the economic sustainability of the supply chain,and less involves the economic,environmental and social sustainability of the supply chain.Since the implementation of the “Environmental Protection Tax Law”in 2018,the literature based on environmental protection tax has focused on its impact on supply chain pricing and environmental pollutant emission reduction.In reality,the dominant position of enterprises in the supply chain affected by their own strength and other factors is different,that is,it may be dominated by manufacturers,may be dominated by retailers,or may be the power equivalence between the two.Therefore,this thesis studies how the environmental tax in the supply chain of different power structures changes the decision-making of the supply chain node enterprises,how to affect the economic,environmental and social sustainability of the supply chain,and compares the differences of these effects in the supply chain of the three power structures.Provide the basis for the optimization of supply chain sustainability under the environmental tax policy,and also provide the basis for optimizing the environmental tax from the perspective of supply chain.The main research contents include: The effects of environmental protection tax on the sustainability of economy,environment and society in supply chains with different power structures are studied respectively.It is found that regardless of the power structure of the supply chain,the environmental tax will simultaneously reduce the economic sustainability and social sustainability of the supply chain,and make the environmental sustainability of the supply chain first increase and then decrease.However,the economic sustainability and social sustainability in the power-equivalent supply chain decrease the most,while for the environmental sustainability of the supply chain,when the tax rate is low,it increases the most.When the tax rate is higher,it reduces the most.The innovations are as follows: Firstly,the impact of environmental protection tax on the economic,environmental and social sustainability of supply chain is studied.In the traditional supply chain,enterprises pay too much attention to the economic sustainability of the supply chain,thus ignoring the environmental and social sustainability of the supply chain.There are relatively few studies on how different power structures change the economic,environmental and social sustainability of supply chains,and how this change changes with the increase of environmental tax rates.Secondly,the environmental tax policy effects of supply chains with different power structures are compared from the perspective of sustainability.The existing literature focuses on the impact of environmental tax on the pricing of enterprises and the reduction of environmental pollutants in the supply chain,less on how it affects the economic,environmental and social sustainability of the supply chain,and less on comparing the differences of this impact in different power structure supply chains.