我國(guó)房地產(chǎn)稅研究熱點(diǎn)與趨勢(shì)的量化分析

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摘 要：以2000-2021年中國(guó)知網(wǎng)（CNKI）收錄的1 037篇房地產(chǎn)稅研究文獻(xiàn)為樣本，借助CNKI文獻(xiàn)計(jì)量方法和CiteSpace可視化分析功能，繪制發(fā)文量、作者、機(jī)構(gòu)、關(guān)鍵詞等圖表和知識(shí)圖譜，系統(tǒng)梳理房地產(chǎn)稅領(lǐng)域的研究現(xiàn)狀與熱點(diǎn)，并分析其演進(jìn)趨勢(shì)，為房地產(chǎn)稅制度改革實(shí)踐提供參考。

關(guān)鍵詞：房地產(chǎn)稅；CiteSpace；關(guān)鍵詞聚類；可視化分析

中圖分類號(hào)：F812 文獻(xiàn)標(biāo)識(shí)碼：A Doi：10.3969/j.issn.1672-2272.202207042

Quantitive Analysis of the Hot spot Trends on China’s Real Estate Tax Research

Chen Jingjing

（School of Economics， Fujian Normal University， Fuzhou 350117，China）

Abstract：1037 Chineses journal papers on real estate tax were taken as the research object， which are collected from CNKI database between 2000 to 2021. With the help of CNKI bibliographic metrology method and CiteSpace visual analysis function， we could draw charts and knowledge maps which were related to the number of researches， authors， institutions and keywords and so on.We further combed the research status and hot spots of real estate tax in China systematically，and analyzed its development tendency. It provides theoretical basis and decision-making reference for the institutional reform and practical exploration of China's real estate tax.

Key Words：Real Estate tax; CiteSpace; Key Word Clustering; Visual Analys

0 引言

黨的十八大以來(lái)，我國(guó)針對(duì)房地產(chǎn)領(lǐng)域出臺(tái)了一系列政策。（剩余8735字）