Fiscal, Tax and Financial Law Institute

 

The Fiscal, Tax and Financial Law Institute was formerly known as the "Teaching and Research Section of the Fiscal, Tax and Financial Law" of the previous Department of Economic Law of China University of Political Science and Law. In 1998, the "Teaching and Research Section of the Fiscal, Tax and Financial Law" was reorganized and formed the "Teaching and Research Section of the Fiscal and Tax Law" and the "Teaching and Research Section of the Financial Law". In 2002, the Civil, Commercial and Economic Law School was established on the basis of the original Department of Economic Law. The Teaching and Research Section of the Fiscal and Tax Law and that of the Financial Law were merged into one, which was renamed the Fiscal, Tax and Financial Law Institute.


There are 14 faculty members in the Fiscal, Tax and Financial Law Institute, including 5 professors, 6 associate professors and 3 lecturers. 10 of them hold the Ph.D. degree and 6 of them have the experience of studying abroad for more than 1 year. Many professors enjoy a high reputation throughout the country. Among them, Professor Shi Zhengwen is appointed Qian Duansheng Chair Professor and serves as the vice-chairman of the Association of Fiscal and Tax Law of the China Law Society. Professor Liu Shaojun acts as the vice-chairman of the Association of Banking Law of the China Law Society and director of the academic committee.


Sticking to “teaching-oriented discipline”, the Fiscal, Tax and Financial Law Institute offer 16 courses for undergraduates, including Fiscal Law, Tax Law, Tax Law Practice, Case Study on Tax Law, European Tax Law and Comparative Tax Law, Accounting and Accounting law, Accounting Practice and Financial Law, Financial Law Practice, Case Study on Financial Law, Currency Circulation Law, Principles of Corporate and Financial Law, etc. Meanwhile, the Institute enrolls postgraduates with the Master's degree in Economic Law and doctoral students (in Fiscal and Tax law, Financial law and Accounting Law). It is specifically responsible for the cultivation of J.M. (Law) (in Fiscal and Tax Law and Financial Law). There are more than 20 courses for graduate students, including Fiscal and Tax Law, International Tax Law, Value-added Tax Law, Tax Planning and Law, Tax Agency Practice, Accounting and Accounting Law, Case Study on Accounting Law, General Introduction to Financial Law, Financial Law Practice, British and American Financial Law, Banking Law, Law of Bill, Payment and Settlement, Securities and Futures Law, Trust Law, etc.


The Fiscal, Tax and Financial Law Institute attaches importance to disciplinary development and academic research. The textbooks compiled include Fiscal and Tax Law, Principles of Tax Law, Tax Law, Financial Law, Introduction to Financial Law, and Trust Law. The monographs published include On Debt of Tax Law, Tax Law Essentials, Accounting Law, Theory and Practice of Accounting Law, Basic Theory Research of Fiscal and Tax law, Research on Legal Issues of EU VAT Anti-avoidance and Legal Marginal Equilibrium Theory-Philosophy of Economic Law, Theory of Monetary Property (Right), Study on Basic Theories of Future Legislation, Research on Legal Governance of Civil Finance, Supervision Liability of the Regulator in Bank Insolvency Proceedings, Research on the Legal Regulation of China’s New Internet Payment, etc.; The projects undertaking include the national and provincial scientific research projects entrusted by the National Social Science Foundation, Ministry of Education, Ministry of Justice, etc.; Many papers are released in top journals involving Chinese Journal of Law, China Legal Science, Peking University Law Journal, Public Finance Research, Taxation Research, Journal of Financial Research, etc.; The awards obtained are the Outstanding Achievements in Scientific Research of Higher Education Institutions of the Ministry of Education and the Outstanding Achievements in Scientific Research of the Ministry of Justice; The Institute has also participated in the legislation and amendment of certain laws, such as Budget Law, Enterprise Income Tax law, Individual Income Tax Law, Commercial Bank Law, Banking Supervision Law, and Securities Investment Fund Law, and put forward valuable suggestions.


The Fiscal, Tax and Financial Law Institute focuses on international academic exchanges. For example, it cooperates with the academic institutions of universities abroad, including relevant universities of the United States, the United Kingdom, Italy, Australia, the Netherlands, Germany, Japan, South Korea, etc., and has carried out various forms of academic exchanges, including mutual visits of teachers and students (study, visit and lecture), international academic conferences, joint research projects, etc.