Visual Analysis of the Research Status, Hotspots, and Trends in China's VAT Credit Refunds Using CiteSpace

DOI

10.2991/978-94-6463-459-4_117How to use a DOI?

Keywords

VAT credit refunds; bibliometric analysis; Citespace

Abstract

The VAT credit refunds policy has played a vital role in fostering the development of enterprises and ensuring the stabilization of economic operations. Current academic research focus on the impact and future development of policies, but there is a lack of comprehensive and objective analysis in this area. This paper uses CiteSpace bibliometric tool to analyze 246 pieces of literature extracted from the China National Knowledge Infrastructure (CNKI)as the research samples, spanning the period from 2019 to October 2023. A visual analysis is conducted, involving the literature's chronology, authors and institutions, research hotspots, and prevailing research trends. The results show that the research outcomes in the field of VAT credit refunds are relatively rich and the research hotspots can be divided into three major categories. Although there are certain issues at this stage, the future research still has considerable room for development.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jingjing Gao
AU  - Shenghui Li
PY  - 2024
DA  - 2024/07/23
TI  - Visual Analysis of the Research Status, Hotspots, and Trends in China's VAT Credit Refunds Using CiteSpace
BT  - Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
PB  - Atlantis Press
SP  - 1050
EP  - 1057
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-459-4_117
DO  - 10.2991/978-94-6463-459-4_117
ID  - Gao2024
ER  -