我国房地产税研究热点与趋势的量化分析

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摘 要：以2000-2021年中国知网（CNKI）收录的1 037篇房地产税研究文献为样本，借助CNKI文献计量方法和CiteSpace可视化分析功能，绘制发文量、作者、机构、关键词等图表和知识图谱，系统梳理房地产税领域的研究现状与热点，并分析其演进趋势，为房地产税制度改革实践提供参考。

关键词：房地产税；CiteSpace；关键词聚类；可视化分析

中图分类号：F812 文献标识码：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

党的十八大以来，我国针对房地产领域出台了一系列政策。（剩余8735字）