乳品行业税收研究文献可视化分析

Visual Analysis of the Dairy Industry Tax Law Literature

为了解我国乳品行业税法、税制研究的基本情况,本文通过中国知网(CNKI)的1951—2022年的60篇相关文献,从总体趋势、互引网络、关键词共现网络、作者合作网络、文献分布等方面对乳品行业的税收、税法等相关问题进行了可视化分析,发现乳品行业税法、税制的研究文献较少、研究关注度较低,研究合作度不高。建议加大对乳品行业的税制、税法的建设力度,并指出研究存在文献数量较少和研究方法单一等方面的问题。

To understand the basic situation of the tax law,tax system research,through the China CNKI 60 related literatures from 1951-2022,from the overall trend,mutual network,keywords present network,the author cooperation network,literature distribution of dairy industry tax,tax law and other issues related to the visual analysis,this paper found that the dairy industry tax law,tax system research literature,research attention was low,research cooperation degree was not high.It is suggested to strengthen the construction of the tax system and tax law in the dairy industry,and to point out that there are some problems such as the small number of literature and the single research method.