| In the Chinese automobile consumer market,domestic consumers have an increasing demand for imported cars,and the government policy supports the operation of the dualchannel supply chain of "official imports" and "parallel imports".This thesis studies the dualchannel import supply chain composed of domestic retail channels and parallel import channels,in which the domestic retailer is the leader,and the parallel importer as the follower relies on the tariff deferred policy granted by the tax department to operate in the port.Considering the time value of funds,the parallel importer receives the time benefit of deferred duty payment,while the tax department bears the time cost,and the parallel importer has to bear the time cost when offering deferred payment for the car with the domestic retailer.In view of this,this thesis uses the interdisciplinary theory of operation management and financial management,chooses the profits measurement method based on the amount of funds,adopts the demand function that depends on the exponential deferred payment period,and based on the perspective of time value and time cost of funds,to explore the pricing decisions of the imported car supply chain under which consumers choose or not to choose the deferred payment service,this can provide suggestions for the healthy development of domestic retail channel and parallel import channel.This thesis constructs a pricing decision-making model for deferred payment of tariff,deferred payment of tariff and car payment under the policy of deferred payment of tariff,and explores the operation of dual-channel supply chain of imported cars.The specific studies and results are:A deferred payment model for tariffs is constructed when consumers do not choose to defer payment for their vehicles.The study finds that parallel importers can maximize their profits through optimal pricing decisions,and the tax authorities can set optimal tariff deferred periods to ensure their maximum tax revenue.When the tariff deferred period is less than or equal to the order cycle,the domestic retailer’s profits is greater;when the tariff deferred period is greater than the order cycle,the parallel importer’s optimal pricing decreases,while its profits increase and the tax revenue increases.When the tariff rate increases,the parallel importer’s profits decreases,while the revenue of the tax department increases.As the tax department’s cost of capital increases,the revenue of the tax department decreases;as the parallel importer’s cost of capital increases,the parallel importer’s profits increases.A deferred payment model for tariffs and car payments is constructed when consumers choose to defer payment for their cars.It is found that the domestic retailer can ensure the maximum profits by setting the optimal car payment deferred period;the parallel importer can ensure the maximum profits by the optimal pricing decision and there is an optimal car payment deferred period decision;the taxation department can set the optimal tariff deferred period to ensure the maximum tax revenue.Under the two scenarios that the tariff deferred payment period is no longer than or longer than the order cycle,the decision of domestic retailers to deferred payment of car payment remains unchanged.When the tariff rate increases,the parallel importer increases its pricing to shift the cost of the tariff,the domestic retailer and parallel importer’s profits decrease,and the tax department’s revenue increases.The parallel importer’s cost of capital increases,its profits decrease firstly,and then increase.The findings of this thesis not only enrich the study of dual-channel supply chains and multinational supply chain operations,but also provide suggestions for the development of the imported automobile industry. |