Professor of Law (Tax Law)
Director of the Center for Fiscal and Tax Law of CUPL
Educational Background
2002. 9 - 2004. 12 Postdoctoral Researcher, Renmin University of China School of Finance
1999. 9 - 2002. 7 PhD in Law (Economic Law), Peking University Law School
1993. 9 - 1996.7 Master of Law (Litigation Professional), Renmin University of China Law School
Work Experience
2002. 7 - present Professor of Law, China University of Political Science and Law
1998. 8 - 1999. 8 Lawyer, Beijing GaoWen Law Firm
1996. 7 - 1998. 7 Division Director, Department of Treaties and Law of the Ministry of Finance of the People’s Republic of China
Research Interests
Tax Law
Economic Law
Public Finance
Courses Taught
Chinese Tax Law
Income Tax Law
International Tax Law
Comparative Tax Law
External Exchange
2016. 8 - 2017. 2 Global Fellow Program (tax law), New York University Law School
2008. 7 - 2009. 7 Visiting Scholar for Tax Law, University of Florida Law School
Appointments
China Society for Fiscal and Tax Law, Vice President
Ministry of Finance of the People’s Republic of China, Legal Counsel
The Chinese Tax Institute, Academic Committee Member
International Bureau of Fiscal Documentation, Observer on the Protection of Chinese Taxpayers’ Rights
Beijing Municipal People's Congress, Consultant for Supervision over Budgets
Honors and Awards
1. Journal Article "The Problem of Departmental Interests in China’s Government Administration System Reform", Chinese Public Administration, 2011, Issue 5, which was reprinted by the "Xinhua Wenzhai" (Digest of Chinese Journals), 2011, Issue 15, was awarded the 2nd Prize ofthe Outstanding Scientific Achievement Award in Institutions of Higher Education (Humanities and Social Science) by the Chinese Ministry of Education in 2015.
2. Treatise "Credit-Debtor Theory of Taxation" was awarded the 3rd Prize of the Law Textbooks and Law Treatises by the Chinese Ministry of Justice in 2009.
3. Journal Article "Unravel the Legal Problems in the Revision of the Law on the Administration of Tax Collection" was awarded the 1st Prize of the Outstanding Achievement Award of Tax Research by the Chinese Tax Institute in 2017.
4. Treatise "Credit-Debtor Theory of Taxation" was awarded the 1st Prize of the Outstanding Scientific Achievement Award by the China Society for Fiscal and Tax Law in 2007.
Languages
Chinese, English
Contact Information
Email: szw6@263.net
Office Tel: +86-10-5890 8189
Office Address:
Room A339, Keyan Building, Xueyuan Road Campus
Civil, Commercial and Economic Law School, China University of Political Science and Law
No. 25 Xitucheng Road, Haidian District, Beijing
China 100088
Representative Publications
Books
1. China Tax Law Review (Volume 1, Volume 2, Volume 3), Editor-in-Chief, China Taxation Press.
2. Credit-Debtor Theory of Taxation, China University of Political Science and Law Press, 2008.
3. Tax Law Theory, China Taxation Press, 2007.
4. Tax Procedure Law, Peking University Press, 2003.
5. Fiscal and Tax Law (Associate Editor-in-Chief), Higher Education Press, 2020.
Articles
1. Towards Prosperity and Maturity of the Fiscal and Tax Law: Retrospect of Past 40 Years and Prospect, Taxation Research, No. 10, 2018.
2. Real Estate Tax Reform Under the Modernization of National Governance, Exploration and Free Views, No. 3, 2018.
3. Unravel the Legal Problems in the Revision of the Law on the Administration of Tax Collection, Taxation Research, No. 8, 2015.
4. The Extinctive Prescription of Tax Debt, Chinese Journal of Law, No. 4, 2007.
5. Distributive Justice and the Reform of the Individual Income Tax Law, China Legal Science, No. 5, 2011.
Research Projects
1. International Comparative Research on Tariff Legislation, supported by the Ministry of Finance and the World Bank, 2016.
2. Research on International Development Trends and Comparison of Tax Collection Systems, supported by the Beijing Municipal Tax Service, 2016.
3. Research on International Development of Tax Levy System, supported by State Taxation Administration, 2015.
4. Study of Revenue-Recycling Mechanism of Environmental Tax, supported by Humanities and Social Sciences Research Planning Fund of the Ministry of Education, 2015.
5. Basic Issues in the Legislation of the General Principals of Chinese Tax Law, supported by Construction of the Rule of Law and Legal Theory Research Project of the Ministry of Justice, 2008.
