我国增值税发票研究热点的CiteSpace知识图谱分析

CiteSpace Knowledge Graph Analysis of the Research Hotspot on Value-Added Tax Invoices in China

互联网的发展促进了企业间交易手段的多样化。加强对增值税发票的管理是国家在复杂的交易行为中识别税务风险的最直接手段。文章利用CiteSpace可视化软件,对CNKI中1994—2022年“增值税发票”领域中的核心期刊和CSSCI文献进行检索,得到文献年发文量、发文作者、发文机构、关键词共现、关键词聚类以及关键词突现图谱。结果显示,文献年发文量与税收政策的影响力正相关;作者与发文机构暂未形成核心的研究群体,联系均较为薄弱;研究热点主要集中在“营改增”“税制改革”“企业税负”领域,特别是“金税四期”以来,主要以研究“电子发票”为主。

The development of the internet has promoted the diversification of inter-enterprise transaction methods.Strengthening the management of value-added tax invoices is the most direct means for the country to identify tax risks in complex transaction behaviors.This article uses CiteSpace visualization software to search for core journals and CSSCI literature in the field of value-added tax invoices in CNKI from 1994 to 2022,and obtains the annual literature quantities,authors,institutions,keyword co-occurrence,keyword clustering,and keyword emergence graph.The results show that the number of published papers is positively correlated with the impact of tax policies,and authors and publishing institutions have not yet formed a core research group,and their connections are relatively weak.The research hotspots mainly focus on these fields,such as replacing business tax with value-added tax,tax system reform and enterprise tax burden.The main focus has been on studying electronic invoices since the implementation of the fourth golden tax project.