Assistant Professor

Deputy Director of the CUPL Research Center for Fiscal and Tax Law

Educational Background

Post-doctor, the School of Law, the University of Melbourne, Australia (comparative study on tax system of merger and reorganization in China and Australia)

Doctor, China University of Political Science and Law (major in finance and tax law)

Master of Management, Nanyang Technological University, Singapore (industrial and commercial management）

Bachelor of Economics, Central University of Finance and Economics (major in finance)

Research Interests

Corporate merger and reorganization, tax system and practice

The taxation system and practice of financial enterprises, real estate enterprises and high-tech enterprises

Enterprise tax risk prevention and tax planning

Operating procedures and controls for enterprise tax audit

Proficient in the tax systems of the United States, Australia, Canada, the Netherlands, Spain, Singapore and Hong Kong

External Exchange

Visiting Scholar, the School of Law, Fordham University, America (study on corporate merger and acquisition tax system in the United States)

Appointments

Director of the CUPL Tax Law Clinic

Director of the CUPL Research Office on Tax Issues for Enterprise Merger and Reorganization

Member of council, Beijing Certified Tax Agents Association

Member of council, Beijing Tax Law Construction Research Association

Editor, China Tax Law Review

Editor, China Tax Law Website

Languages

Chinese, English

Contact Information

Email Address: lihui6623@126.com

Representative Publications

1. Discussions of Applicable Rules of Special Tax Treatment for Overseas Internal Merger of Non-Resident Enterprise Groups, Taxation Research, 2019. 11

2. Individual Income Tax Policy of Corporate Restructuring: Theoretical Review and Reform, Taxation Research, 2017. 4

3. Improvement of the Applicable Rules for Special Tax Treatment of Group Internal Cross-border Reorganizations, Taxation Research, 2015. 8

4. The Special Tax Treatment and Neutral Principle of Taxation: Questions and Solutions of Taxation for China Enterprise Reorganizations by Way of Stock Payment, Journal of Central University of Finance & Economics, 2014. 8

5. On the Function Exertion and Legislative Reform of Chinese Real Estate Tax, Jilin Engineering Normal University, 2013. 8

Practice Experience

Li Hui has dual qualifications as tax agent and accountant, and he is one of the first batch of certified tax agents in China. Since 1997, he engaged in tax services and research, and has served as general manager of a tax accountant firm for thirteen years. Up to now, he has provided high-end tax services for more than 300 large and medium sized enterprises and listed companies in China, including a dozen central enterprises and subsidiaries like China Shenhua Group, China Merchants Group, China Communications Construction Group, China Electronics Corporation, China TravelSky Holding Company Limited, extremely large financial and insurance enterprises like China Life Insurance (Group) Corporation, Ping An Insurance (Group) Company of China, local commercial banks like Shenzhen Development Bank, Baoshang Bank, and local large enterprises like The Xinjiang Production and Construction Corporation, Neimenggu First Machinery Manufacturing (Group) Limited Company.

Li Hui has participated in expert consultations with regards to tax regulations and policy formulation in the State Taxation Administration on several occasions, and trained the front-line tax cadres in taxation administrations and the financial personnel in large and medium sized enterprises.