Against the backdrop of the rapid development of cross-border e-commerce, pricing and inventory coordination are the core links in its supply chain management, which are of great significance for improving the efficiency of enterprise resource allocation, balancing the interests of the chain's internal entities, and enhancing the resilience of the supply chain. This study examines the impact of government policies on supply chain operations by analyzing cooperative and non-cooperative situations between overseas suppliers and domestic retailers. In the centralized decision-making model, overseas suppliers and in-country retailers fully cooperate in determining commodity prices, inventory levels and revenue distribution. In the decentralized decision-making model, both parties make decisions independently for their own benefit. By comparing the supply chain operation under the two models, it is found that the centralized decision-making model can maximize the overall profit of the supply chain. To further optimize supply chain coordination, this study introduces the revenue sharing contract model. In this model, the retailer shares part of the revenue to the supplier in order to incentivize the supplier to reduce the wholesale price, thus realizing the overall profit of the supply chain. At the same time, it is also agreed in the contract that the retailer's excess revenue is shared to the supplier at a certain percentage to balance the interests of both parties. Through comparative analysis, under the revenue sharing contract, the price of goods is more competitive, consumer demand is stimulated, and the profit of the whole supply chain is improved. It is further found that under the centralized decision-making model, there exists an optimal export tax rebate rate and import tariff rate that maximizes the supply chain profit. In addition, commodity pricing is negatively correlated with the export tax rebate rate and positively correlated with the import tariff; inventory is positively correlated with the export tax rebate rate and negatively correlated with the import tariff. This provides a theoretical basis for the government to formulate relevant policies. Finally, the theoretical conclusions of this study are verified through numerical examples. The results show that the revenue-sharing contract can effectively coordinate cross-border supply chains and improve overall profits. The government should fully consider the impact of export tax rebates and import tariffs when formulating relevant policies to promote the healthy development of cross-border supply chains.

In China’s modern economic system, e-commerce has become a crucial driver for the development of businesses and supply chains. To clarify the impact and mechanisms of e-commerce development on the competitiveness of corporate supply chains, this study conducts an empirical analysis using data from A-share listed companies between 2010 and 2022. The results indicate that: (1) The development of e-commerce significantly enhances the competitiveness of corporate supply chains, with results remaining robust after endogenous and robustness tests; (2) The level of e-commerce development can further promote the improvement of supply chain competitiveness by improving resource integration, alleviating financing constraints, and increasing R&D investment; (3) The effects of e-commerce development exhibit heterogeneity: in state-owned enterprises and firms with lower competition, the influence of e-commerce on supply chains is more significant; in regions with high-speed rail (HSR) connectivity, e-commerce not only stabilizes customer relationships but also promotes corporate innovation, whereas in areas without HSR, e-commerce development may significantly mitigate issues related to capital occupation. The core innovation of this paper lies in the construction of a “e-commerce—resource integration/financing constraints/innovation investment—supply chain competitiveness” three-dimensional driving framework, establishing a multi-indicator evaluation system, and conducting heterogeneity and mechanism analyses from multiple perspectives. This provides systematic empirical evidence for the role of e-commerce in enhancing supply chain resilience and competitive advantage, offering policy recommendations for businesses to effectively improve their competitiveness.

Deferred payment and revenue-sharing contracts are significantly important for promoting the collaboration and the management of retail export supply chains for cross-border e-commerce. This research addresses the real-world challenges faced by managers in this domain by using a joint optimization model to investigate the best ordering and pricing tactics within cross-border e-commerce retail export supply chains, particularly taking into account export tax rebates and import tariffs. Our findings reveal that while revenue-sharing contracts and deferred payment mechanisms can significantly enhance supply chain profitability, their effectiveness is contingent on variables such as export rebate rates, tariffs, and tariff transfer factors. The practical implications of this study suggest that business administrators should carefully assess these factors when designing contracts to ensure robust supply chain coordination. When traditional contract mechanisms fail, hybrid approaches combining revenue-sharing and deferred payment can offer superior outcomes, thus providing a strategic advantage in volatile markets. These insights are crucial for managers seeking to navigate the complexities of international trade and optimize their supply chain performance.