航空制造业税收政策研究演进可视化分析  

A Visualization Analysis of Tax Policy Research in an Aviation Manufacturing Industry

作　　者：韩霞[1,2,3] 臧静楠 秦征 HAN Xia;ZANG Jingnan;QIN Zheng

机构地区：[1]北京航空航天大学公共管理学院 [2]中国民航大学安全科学与工程学院 [3]北京市财政局

出　　处：《国际税收》2024年第6期72-81,共10页International Taxation In China

基　　金：航空科学基金项目“我国航空业税收负担及影响因素研究”(项目编号:2018ZG51060)的阶段性研究成果。

摘　　要：航空制造业的发展水平直接关系国民经济发展与国防安全,是一国工业发展水平与国际竞争力的重要体现。税收政策作为有效的政策工具,在支持航空制造业发展中发挥着重要作用。本文利用可视化文献计量分析法,运用Citespace软件对中国知网和Webof Science数据库中收录的国内外航空制造业税收政策研究相关文献进行计量分析和综合评价,把握国内外航空制造业税收政策研究发展趋势,挖掘航空制造业领域税收政策研究热点问题。研究表明,未来针对航空制造业税收政策的研究应重点关注税收优惠政策体系构建、航空制造与绿色技术融合发展,以及税收政策研究的跨部门合作,为航空制造业高水平发展提供更有效的税收政策支持和保障。The development of aviation manufacturing industry is directly related to the development of national economy and national defense security,which fully reflects a country's industrial development level and international competitiveness.As an effective policy tool,tax policy plays an important role in supporting the development of aviation manufacturing industry.The paper uses visual bibliometric analysis and Citespace sofiware to conduct quantitative analysis and comprehensive evaluation of the relevant literature on tax policy research in aviation manufacturing industry at home and abroad included in CNKI and Web of Science databases,grasps the development trend of tax policies of aviation manufacturing industry and explores hot issues in this field.Research suggests that future research should focus on the system construction of preferential tax policies,integration of aviation manufacturing and green technology development,and cross-sectoral cooperation in tax policy research,so as to provide more effective policy guarantee for the high-level development of aviation manufacturing industry.

关 键 词：航空制造业 税收政策 可视化分析 

分 类 号：F810.42[经济管理—财政学]