diff --git a/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php b/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php
new file mode 100644
index 00000000..b19b1d6e
--- /dev/null
+++ b/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php
@@ -0,0 +1,158 @@
+<?php
+
+namespace App\Console\Commands\Dealer;
+
+use App\Enums\DealerManageSubsidyStatus;
+use App\Models\DealerManageSubsidy;
+use App\Models\DealerManageSubsidyLog;
+use Illuminate\Console\Command;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Facades\Cache;
+use Illuminate\Support\Facades\DB;
+
+class ManageSubsidySettleCommand extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'dealer:manage-subsidy-settle
+                            {--force : 是否强制操作运行}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = '管理津贴结算';
+
+    /**
+     * Execute the console command.
+     *
+     * @return int
+     */
+    public function handle()
+    {
+        /*
+        |--------------------------------------------------------------------------
+        | 管理津贴结算
+        |--------------------------------------------------------------------------
+        |
+        | 管理津贴结算时间为每月的5号和20号。
+        |
+        | 5号结算上月20号0点到当月4号23点59分59秒的管理津贴
+        | 20号结算当月5号0点到19号23点59分59秒的管理津贴
+        |
+        */
+
+        $tz = now();
+
+        if ($tz->day >= 20) {
+            $startAt = $tz->copy()->setDay(5)->startOfDay();
+            $endAt = $tz->copy()->setDay(19)->endOfDay();
+        } elseif ($tz->day >= 5) {
+            $startAt = $tz->copy()->subMonthNoOverflow()->set('day', 20)->startOfDay();
+            $endAt = $tz->copy()->set('day', 4)->endOfDay();
+        } else {
+            $startAt = $tz->copy()->subMonthNoOverflow()->setDay(5)->startOfDay();
+            $endAt = $startAt->copy()->subMonthNoOverflow()->setDay(19)->endOfDay();
+        }
+
+        $head = '【'.$startAt->format('Y/m/d').'-'.$endAt->format('Y/m/d').'】';
+
+        // 如果不是强制执行，则需检查是否已结算过
+        if (! $this->option('force') && Cache::has($this->cacheKey($startAt, $endAt))) {
+            return $this->warn("{$head}管理津贴已结算");
+        }
+
+        $this->info("{$head}------------[开始]管理津贴结算------------");
+
+        if ($this->option('force')) {
+            $this->info("{$head}正在删除旧数据...");
+            DealerManageSubsidy::where('start_at', $startAt)->where('end_at', $endAt)->delete();
+            $this->info("{$head}数据删除成功");
+        }
+
+        $this->info("{$head}数据写入中...");
+        $this->settle($startAt, $endAt);
+        $this->info("{$head}写入成功, 总耗时: ".$this->formatDuration($tz->diffInMilliseconds(now(), false)));
+
+        $this->info("{$head}------------[结束]管理津贴结算------------".PHP_EOL);
+
+        Cache::put($this->cacheKey($startAt, $endAt), 1, 24*3600*22);
+
+        return 0;
+    }
+
+    /**
+     * 管理津贴结算结算
+     *
+     * @param \Illuminate\Support\Carbon $startAt
+     * @param \Illuminate\Support\Carbon $endAt
+     * @return void
+     */
+    protected function settle(Carbon $startAt, Carbon $endAt): void
+    {
+        $subsidies = DealerManageSubsidyLog::select('user_id', DB::raw('sum(total_amount) as total_amount'))
+                                ->whereBetween('order_completed_at', [$startAt, $endAt])
+                                ->groupBy('user_id')
+                                ->get();
+
+        $data = [];
+
+        $time = now()->toDateTimeString();
+
+        foreach ($subsidies as $key => $subsidy) {
+            if ($key > 0 && $key%500 === 0) {
+                DealerManageSubsidy::insert($data);
+
+                $data = [];
+                $time = now()->toDateTimeString();
+            }
+
+            $data[] = [
+                'user_id' => $subsidy->user_id,
+                'start_at' => $startAt,
+                'end_at' => $endAt,
+                'total_amount' => $subsidy->total_amount,
+                'status' => DealerManageSubsidyStatus::Pending,
+                'created_at' => $time,
+                'updated_at' => $time,
+            ];
+        }
+
+        if (count($data) > 0) {
+            DealerManageSubsidy::insert($data);
+        }
+    }
+
+    /**
+     * 生成缓存的 key
+     *
+     * @param \Illuminate\Support\Carbon $startAt
+     * @param \Illuminate\Support\Carbon $endAt
+     * @return void
+     */
+    protected function cacheKey(Carbon $startAt, Carbon $endAt)
+    {
+        $startAt->format('Ymd').'_'.$endAt->format('Ymd').'_dealer_manage_subsidy';
+    }
+
+    /**
+     * 格式化时间
+     *
+     * @param float $milliseconds
+     * @return string
+     */
+    protected function formatDuration($milliseconds): string
+    {
+        if ($milliseconds < 0.01) {
+            return round($milliseconds * 1000) . 'μs';
+        } elseif ($milliseconds >= 1000) {
+            return round($milliseconds / 1000, 2) . 's';
+        }
+
+        return $milliseconds . 'ms';
+    }
+}
diff --git a/app/Enums/DealerManageSubsidyStatus.php b/app/Enums/DealerManageSubsidyStatus.php
new file mode 100644
index 00000000..2a6ed321
--- /dev/null
+++ b/app/Enums/DealerManageSubsidyStatus.php
@@ -0,0 +1,8 @@
+<?php
+
+namespace App\Enums;
+
+enum DealerManageSubsidyStatus: int {
+    case Pending = 0;
+    case Completed = 5;
+}
diff --git a/app/Models/DealerManageSubsidy.php b/app/Models/DealerManageSubsidy.php
new file mode 100644
index 00000000..6e178d7b
--- /dev/null
+++ b/app/Models/DealerManageSubsidy.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\DealerManageSubsidyStatus;
+use Illuminate\Database\Eloquent\Model;
+
+class DealerManageSubsidy extends Model
+{
+    protected $casts = [
+        'start_at' => 'datetime',
+        'end_at' => 'datetime',
+        'status' => DealerManageSubsidyStatus::class,
+        'completed_at' => 'datetime',
+    ];
+
+    protected $fillable = [
+        'user_id',
+        'total_amount',
+        'start_at',
+        'end_at',
+        'status',
+        'completed_at',
+    ];
+}
diff --git a/database/migrations/2022_01_14_172541_create_dealer_manage_subsidies_table.php b/database/migrations/2022_01_14_172541_create_dealer_manage_subsidies_table.php
new file mode 100644
index 00000000..897bbbf6
--- /dev/null
+++ b/database/migrations/2022_01_14_172541_create_dealer_manage_subsidies_table.php
@@ -0,0 +1,40 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateDealerManageSubsidiesTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('dealer_manage_subsidies', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('user_id');
+            $table->unsignedDecimal('total_amount', 10, 2)->comment('补贴总金额');
+            $table->timestamp('start_at')->comment('结算开始时间');
+            $table->timestamp('end_at')->comment('结算结束时间');
+            $table->tinyInteger('status')->default(0)->comment('状态: 0 待处理, 5 已付款');
+            $table->timestamp('completed_at')->nullable()->comment('完成时间');
+            $table->timestamps();
+
+            $table->unique(['user_id', 'start_at', 'end_at']);
+            $table->index(['start_at', 'end_at']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('dealer_manage_subsidies');
+    }
+}