税收激励视角下技术创新研究的知识图谱——基于CNKI1998-2020年的核心文献分析

税收激励是政府为鼓励企业技术创新常用的政策工具之一,税收激励对企业创新的影响是学者关注的重点研究领域之一。本文采用统计分析法和CiteSpace文献计量法系统分析了税收激励下技术创新研究概况。结果表明:税收激励下技术创新研究领域发文量总体呈平稳上升趋势,研究以经济学、工商管理学科领域为主,已形成稳定的期刊群;研究作者与机构主要集中于财经类院校与研究院;研究脉络主要围绕税收激励政策及强度对企业创新产出的激励效应、税收激励政策的比较研究等展开,侧重从所得税和增值税分析其对企业创新效果的影响。

Research on the Knowledge Graph of Technological Innovation from the Perspective of Tax Incentive —Based on the Core Literature Analysis of CNKI 1998-2020

Tax incentive is one of the policy tools commonly used by the government to encourage enterprise technological innovation,and the impact of tax incentive on enterprise innovation is one of the key research areas that scholars pay close attention to.This paper systematically analyzes the research situation of technological innovation under tax incentives by means of statistical analysis and CiteSpace bibliometrics.The results show that under the tax incentive,the number of papers in the research field of technological innovation shows a steady upward trend,and the research is mainly in the fields of economics and business administration,and a stable group of journals has been formed;the research authors and institutions are mainly concentrated in financial and economic universities and research institutes.The research context mainly focuses on the incentive effect of tax incentive policy and intensity on enterprise innovation output and the comparative study of tax incentive policy,focusing on the impact of income tax and value-added tax on enterprise innovation.