我国电子商务税收征管领域的研究动向——基于CiteSpace的文献可视化分析

Research Trends in China’s E-Commerce Tax Administration—CiteSpace-Based Bibliometric Visualization Analysis

摘要: 为更好促进我国电子商务税收征管领域的发展，文章运用CiteSpace软件分析了1998年~2025年中国知网收录关于主题为“(电子商务OR电商) + (税收征管 + 税收政策)”的文献进行可视化知识图谱分析。结果显示，1998年仅2篇，2001~2002年激增至年度峰值47篇，2015年后稳定在20~30篇区间，2025年降至4篇。核心作者及合作机构比较集中，且研究机构、研究学者数量较多，分布较广。发文期刊集中在经济学、管理学、法学及文学等。通过对关键词共现、聚类、历史演进以及突现分析，研究发现，该领域的研究热点主要集中在跨境电商、电子商务、税收征管、税收、数字经济、征税机制、信息管税、政策对策、税收原则及战略选择等。今后还需完善中国特色的跨境税收治理和数字税制建设，加强电子商务税收征管的多学科交叉研究，提升研究质量与数量，扩大研究范围与热点，关注实践应用与政策支持等。

Abstract: To better promote the development of e-commerce tax administration in China, this article employs CiteSpace software to conduct a visual knowledge graph analysis of literature published between 1998 and 2025 in the China National Knowledge Infrastructure (CNKI) database, focusing on the topics “(e-commerce OR electronic commerce) + (tax administration + tax policy)”. The results reveal that only 2 articles were published in 1998, followed by a sharp increase to an annual peak of 47 articles during 2001~2002. After 2015, the annual publication volume stabilized at 20~30 articles, declining to 4 articles by 2025. Core authors and collaborating institutions are relatively concentrated, while research institutions and scholars are numerous and widely distributed. Publications are primarily concentrated in journals related to economics, management, law, and humanities. Through keyword co-occurrence, clustering, historical evolution, and burst analysis, the study identifies key research hotspots in this field, including cross-border e-commerce, e-commerce operations, tax administration, taxation systems, digital economy, taxation mechanisms, information-based tax management, policy countermeasures, tax principles, and strategic choices. Future efforts should focus on improving cross-border tax governance and digital tax systems with Chinese characteristics, strengthening interdisciplinary research on e-commerce tax administration, enhancing research quality and output, expanding research scope and hotspots, and emphasizing practical applications and policy support. These measures aim to advance theoretical innovation and policy implementation in China’s e-commerce tax administration sector.