Abstract:To achieve low carbon sustainable development, the supply chain enterprises cooperate in R Dto fully take advantage of respective capacity. How to make subsidy policy on supply chain enterprises who cooperate in emission abatement. To solve this problem, based on the emission tax on end products,the three-stage government-enterprise game model is established, in which three situations are analyzed and compared: no subsidy, subsidy for input of R D, subsidy for amount of emission. The conclusion is:fiestly, whether theSgovernmentSprovides subsidy or not,SenterprisesSwillScooperate inSemission abatementSunerSthe carbonStax; seccondly, the both subsidy policies can promote the emission reduction, corporate profits and social we-lfare. But The effect of subsidy on amount of emission is more significant than that of the input subsidy.