国内房地产税研究的知识图谱:现状、热点及演化路径  

Knowledge Mapping of Real Estate Tax Research in China:The Current Situation,Hot Spots and Evolution Paths

作　　者：周洪兵[1] 范正根[1] 刘章生[1] ZHOU Hongbing;FAN Zhenggen;LIU Zhangsheng(College of City Construction,Jiangxi Normal University,Nanchang 330022,China)

机构地区：[1]江西师范大学城市建设学院,江西南昌330022

出　　处：《科学与管理》2020年第5期74-83,共10页Science and Management

基　　金：国家自然科学基金项目(71863020);江西省高校人文社会科学研究规划项目(GL18125)。

摘　　要：房地产税是社会普遍关注的话题,梳理当前房地产税的研究热点与发展脉络,可以为今后的研究提供更加科学、客观的参考。本文采用文献计量方法和知识图谱工具分析2003—2018年CSSCI来源期刊收录的房地产税相关论文。研究结果表明:国内房地产税主题的论文数量呈递增态势,并在2015年出现“井喷”现象;研究主体合作不够紧密;研究热点关键词主要包括房产税、房价、房地产税改革、计税依据、立法、税制改革和土地出让金等;研究热点主题概括为房地产税的基本理论、影响效应以及房地产税改革与立法问题的研究,研究的演化路径经历了3个不同的阶段。在当前新时代发展背景下,学者们需要加强对房地产税改革、立法和影响效应的研究,从而为实现房地产业高质量转型发展、推动经济高质量发展提供理论支撑。Real estate tax is a topic that is generally concerned by society.Combing the current research hot spots and development context of real estate tax will help provide more scientific and objective reference for future research.In this paper,bibliometric methods and knowledge mapping tools are used to analyze real estate tax related papers included in the CSSCI source journals from 2003 to 2018.The research results show that the number of papers on the topic of domestic real estate tax is increasing,and there was"blowout"phenomenon in 2015;the main research cooperation is not close enough;hot research keywords include real estate tax,house prices,real estate tax reform,tax basis,legislation,tax system reform,land transfer fees,etc;research hot topics are summarized as the basic theory of real estate tax,its impact effects,and research on real estate tax reform and legislative issues.The evolutionary path of research has gone through three different stages.In the context of the new era of development,scholars need to strengthen their research on real estate tax reform,legislation,and impact effects,so as to provide theoretical support for realizing high-quality transformation and development of the real estate industry and promoting high-quality economic development.

关 键 词：房地产税 文献计量 可视化 知识图谱 

分 类 号：F299.23[经济管理—国民经济] F812.42