Research direction

Fiscal and taxation theory and policy, accounting theory and practice, international business

Course

1. Undergraduate (including adult education): Tax Law, Tax Inspection, Tax Administration, International Taxation, Tax Agency Practice, Financial Accounting, Tax Accounting, Financial Management, Auditing, Finance, Western Economics (micro-level and macro-level), International Economics (international trade, international finance), etc;

2. Postgraduates: Tax Planning Theory and Practice, International Tax Theory and Practice.

The main research directions of the postgraduates are as follows:Finance (including fiscal and taxation theories and policies, international taxation, etc.), Accounting (including accounting audit and MPAcc), Master of International Business (MIB), etc.

Educational background

(including overseas training experience)

①From September 2001 to February 2005, Shanghai University of Finance and Economics (full-time), Department of Finance of School of Public Economics and Management, major in finance, a PhD (degree and diploma) in economics (finance).

②From September 1989 to March 1992, the tax department (full-time) of the Central University of Finance and Economics (formerly the Central Institute of Finance), major in finance, a master's degree (diploma and degree) in economics (finance), (oriented education by the Hunan Provincial Tax Service).

②From September 1986 to June 1989, Hunan Normal University, department of physics, major in physics (on-the-job), bachelor's degree.

Work experience

①From July 1985 to September 1989, he taught in the No.1 vocational secondary school in Miluo city, Hunan province (with the last year in Chuanshan Middle School), physics and home appliances teaching and research group; Wherein: From September 1986 to June 1989, Hunan Normal University, department of physics, major in physics (on-the-job), bachelor's degree;

②From September 1989 to March 1992, the tax department (full-time) of the Central University of Finance and Economics (full-time), major in finance, a master's degree (diploma and degree) in economics (finance), (oriented education by the Hunan Provincial Tax Service);

③From February 1992 to December 1992, he worked in Hunan Provincial Tax Service [Changsha Municipal Taxation Service (Seventh Branch)];

④From December 1992 to October 1995, he (resigned and went into business) and worked successively in Renda trading company (manager of the second department of business), Hainan zhonghuang industrial corporation (finance and securities investment department), agency service center of Haikou Tax Service, Haikou Zhonglv Tax office (affiliated to China lawyer service center), etc. (director/legal representative). He has served as accountant, legal consultant and agent for hundreds of large and medium-sized multinational companies or state-owned enterprises. For many years, he has participated in the tax, financial and price inspection of Haikou City (Hainan Province) (served as the team leader), the determination of value-added tax goods leaving the island, and the guidance on the reform of the new tax system, etc. More than 100 tax policy tutoring or special fiscal planning lectures have been held for tax authorities and governments, enterprises and institutions in Hainan, Hong Kong, Guangdong, Shanghai, Beijing and other provinces and cities.

⑤From October 1995 to August 1997, Hunan Local Taxation Bureau Xiaoxiang Accounting (Tax Agents) firm (director of the third business department), Hunan Sanxiang Import and Export Group Eurotherm Company and Xianghe Metal Products Co., Ltd. (deputy general manager and manager of finance department); He served as the head of the housing reform assessment inspection team of Hunan provincial authorities, and was a member of the Hunan provincial finance and taxation inspection and cleaning up small treasuries working group;

⑥From August 1997 to September 2001, teacher of the Department of Finance and Economics (and the Department of Enterprise Management and the Department of Social Sciences) of Changsha Institute of Communications (now Changsha University of Science and Technology) of the Ministry of Communications (talent introduction) and director of the department of enterprise management (acting);

⑦From September 2001 to February 2005, Shanghai University of Finance and Economics (full-time), Department of Finance of School of Public Economics and Management, major in finance (including tax), a PhD (degree and diploma) in economics (finance);

⑧From February 2005 to August 2006, the Guangdong Provincial Local Taxation Bureau, the journal press (now the research institute), as the director of the research office;

⑨Since August 2006, work in the School of International Business Administration (now School of Business), School of Finance and Economics (Accounting), School of Economics and Trade of Guangdong University of Foreign Studies (once served as party secretary of faculty of tax department, associate dean of School of Finance and Economics, in charge of scientific research, postgraduate, discipline construction, member of commission for discipline inspection of Party committee), till now (employed as professor since 2008).

Paper publishing

1. Paper: Standardize Automobile Taxes and Fees, Accelerate the Development of Automobile Industry; Public Finance Research, Issue No.9, 2000 (reprinted from China Social Science Excellence);

2. Paper: Empirical Study on the R&D Input Effect of Fiscal and Tax Incentives in China's New High-Tech Enterprises, Taxation Research, Issue No.2, 2016;

3. Paper: Carbon Tax Preferential Policies in Developed Countries and Its Reference, International Taxation in China (now International Taxation in China), Issue No. 11, 2010;

4. Paper: Application of Real Option in Cost Apportionments Agreement, International Taxation in China (now International Taxation in China), Issue No. 1, 2013;

5. Paper: Analysis of Profit and Loss of Inter-provincial Tax Cooperation under Transfer Pricing, International Economics and Trade Research, September, 2007;

6. Paper: Economic Globalization and the Construction of China's Tax Security System, Finance and Trade Research, Issue No. 1, 2004;

7. Paper: Thoughts on Standardizing and Developing the Industry of Certified Tax Agents in China, Journal of Central University of Finance and Economics, May 2008;

8. Paper: Brief Discussion on the Socialization of Tax Collection and Management, Journal of Zhongnan University of Economics and Law, Issue No.1, 2008;

9. Paper: Opinions on Accounting International Coordination, Financial Trade, Issue No.4, 2000 (reprinted from China Social Science Excellence);

10. Paper: Discussion on the Taxation Standard of Accounting Elements -- Also on the Further Improvement of Tax Accounting in China, The Theory and Practice of Finance and Economics, Issue No.3, 2000 (Bimonthly) (reprinted from China Social Science Excellence);

11. Paper: Comments on Western Tax Legalism ,Taxation and Economy, Issue No.2, 2000 (Bimonthly, March) (reprinted in full text from China Social Science Excellence);

12. Paper: Discussion on Establishing Special Information Processing Platform for Taxation by Certified Tax Agents in China, Friends of Accounting, Issue No.3, 2008 (I) (The Certified Tax Agents, Issue No.1, 2008) (First prize of the first session of “Excellent innovation achievements in scientific development and humanities and social sciences in China”);

13. Paper: Comment on Public Choice Theory and Constitutional Separation of Power Theory-- Also on the Reference to Improvement of the Budget Supervision System in China, Theory and Reform, Issue No.6, 2003 (Bimonthly);

14. Paper: Research on Fiscal Taxation Policies to Further Promote the Development of New-Energy Automobile Industry, Productivity Research, Issue No. 2, 2014;

15. Paper: Research on the Scale Structure Efficiency and Optimization of Strategic Emerging Industries in China, Inquiry into Economic Issues, Issue No. 7, 2013;

16. Paper: Thoughts on Developing the APA System in China (combined), International Taxation in China, October 2007;

17. Paper: It is not Appropriate to Raise the Fees for Higher Education in the Near Future (combined); Education and Economy, Issue No. 2, 2004;

18. Paper: Further Improve Taxation Policies, Promote the Development of Strategic Emerging Industries, Strategic Decision Research, November, 2012 (Issue No.6);

19. Paper: Diversified Operation Not Always Good, People's Daily (Market News), May 1, 2000, theory edition:“Management Forum” (special column);

20. Paper: Taking about Advantages and Disadvantages of Giant Corporations, People's Daily (Market News), April 17, 2000, theory edition:“Management Forum” (special column);

21. Paper: Financial Support for the Reform of State-Owned SMEs(combined), China's Construction of Old Revolutionary Basic Area, Issue No.4, 2000 (reprinted in full text from China Social Science Excellence);

22. Paper: Talking about the Accounting Internationalization, Enterprise Economy, Issue No. 3, 2000(Bimonthly, June);

23. Paper: Discussion on Taxation Standards, Friends of Accounting, Issue No.3, 2000;

24. Paper: Is China’s modernization level really behind the United States for 100 years? Internal Reference of Local Taxation, Issue No.2, 2005;

25. Paper: Solutions to the VAT Problems in the New Tax System Reform, Hainan Daily (Policy theory edition, March 29, 1994) (special column);

26 Paper: What preferential policies does Hainan have in the New Tax System Reform, Hainan Daily (Policy theory edition, March 25, 1994) (special column);

27. Paper: Analysis on the Capital Structure and Its Influencing Factors of GEM enterprises in China (combined), Economist, Issue No.11, 2010;

28. Paper: Property Tax Must Be Levied As Soon As Possible, Finance and Accounting Monthly, Issue No.11, 2009;

39. Paper: It Is Not Appropriate to Fully Implement Separation of Profit from Tax in the Near Future, Asia Pacific Economic Times, February 13, 1991, theory edition;

30. Paper: Several Prominent Problems in Pudong Development in Terms of Finance, Shanghai investment, Issue No.2, 2004;

31. Paper: Comparison of Financial Investment in Science and Technology between Guangdong and Provinces of Jiangsu and Zhejiang, Northern Economy and Trade, Issue No.2, 2015;

32. Paper: Analysis of the Application of Case Teaching Method in the Teaching of Tax Major, Journal of Guangdong University of Foreign Studies, Issue No.3, 2010;

33. Paper: Discussion on the Ways of Tax Authentication Fees of Certified Tax Agents, Accountant (Integrated), May 2008;

34. Paper: Analysis of Several Major Difficulties Faced by Transfer Pricing Adjustment Work in China, Journal of Guangdong University of Foreign Studies, Issue No.2, 2009;

35. Paper: Discussion and Reflection on the Conditions of International Transfer Pricing Tax Avoidance Conditions, Northern Economy and Trade, Issue No. 4, 2008

36. Paper (individual author): Strictly Design Tax Preference, Ensure the Implementation of Carbon Tax, Northern Economy and Trade (ISSN1005-913X), Issue No.10, 2010.

37. Paper: Discussion on Two Problems in Enterprise Capital Management, Finance and Accounting For Communications, Issue No. 11, 2000;

38.Education Mode Exploration on Accounting Postgraduate Who Come From Other Majors—Taking Guangdong University of Foreign Studies as an example, ITET2011, Scientific Research Publishing,USA2011;ISBN978-1-61896-006-1(ISTP:CPCI-SSH) retrieval, 2011-12;

39．An Analysis on the Economic Effects of Reducing Import Tariff on High-End Consumer Goods,The International Workshop on Economics(IWE2012),ICEE( Volume 6), ISBN 978-1-4577-1977-6,2012-05;

40.Further Improvement of Tax Policies to Promote the Development of Strategic Emerging Industries,ICETEM2012,IEEE PRESS, ISBN 978-1-4577-2097-0(4,7), 2012-05;

41. Over 50 papers, not fully listed, such as Guangdong Local Taxation, Hebei Taxation and Changsha Taxation.

Topic hosted (participated)

1. Hosting: 2011 General Project of Social Science Planning Fund of the Ministry of Education, “Research on Tax Policy for Promoting the Development of Strategic Emerging Industries”, 11YJA790071 (completed);

2. Hosting: 2015 Public preferential topic of Department of Finance of Guangdong Province, “Study on the Impact of the Implementation of New Budget Law on Strengthening Financial Supervision in Our Province” (YCB [2015] No.37). Completed (“YCB (2016) No.22”)

3. Hosting: 2016 Public preferential topic of Guangdong Provincial Tax Service, State Taxation Administration (sub-topic of State Taxation Administration), “Research on Tax Issues of Cross-Border E-Commerce Trade”, project approval No. “YGSY [2016] No.13”, completed.

4. Participation (main participant): 2006 Guangdong philosophy and social science “eleventh five-year” plan project topic of “Development trend and strategy of leisure service industry in Guangdong” (Approval No.: 06E01);

5. Hosting: 2011 Postgraduate teaching research and reform topic of “exploration on the education mode of interdisciplinary (cross-specialty) postgraduates in accounting – Take the School of Finance and Economics as an example” (GWY [2011] No.7); It has been completed.

6. Participation: Key topic of social science fund of Hunan Province:“Research on Capital Management of State-owned Enterprises in Hunan Province” (XX Zi [1998] No.32), 1998-2001, completed.

7. Hosting: Talents introduction topic of “International Reference Research on Tax Information” of Guangdong University of Foreign Studies (No. 399-X3407023);

8. Participation (main participant): Key project of "Feasibility Study on Improving Local Financial System of Liaoning of social science fund of Liaoning Province (L06AJY006);

9. Hosting: Topic supported by publishing foundation of Guangdong University of Foreign Studies -- Research on transfer pricing tax avoidance and governance of multinational corporations (GW2006 -C-002), 2005-2006;

10. Participation (main participant): Topic of "Study on the Layout of Productivity and Financial Issues in Pudong New District of Shanghai " of Shanghai Pudong Science and Technology Bureau and Pudong Productivity Promotion Center (with Wang Weigang, Tang Xingui, etc.), 2003-2004; Omitted.

11. Participation (main participant): Research on property tax reform in Guangdong (hosted by Yang Weihua), Department of Finance of Guangdong Province, 2012;

12. Independent guidance: 2013 Guangdong Undergraduate Innovation Research Project (Project No. 1184613011), completed in June 2014 (XS2014062077);

13．Once responsible for organizing, managing, directly hosting and participating in more than 10 mass research topics or special topics such as Guangdong International Tax Research Association, Guangdong Local Tax Research Association, Department of Finance of Guangdong Province and Guangzhou Tax Institute.

Monographs and teaching materials

1. Monographs: Multinational Corporation Transfer Pricing Tax Avoidance -- Analysis and Governance (individual author), Economic Science Press, July 2007, ISBN:978-7-5058-6404-7;

2. Editor-in-chief: Tax Check (Finance and economics undergraduate textbook of national institutions of higher learning, programming textbook of Ministry of Finance, recommended textbook of national committee of finance (taxation) vocational education and teaching), Economic Science Press, November 2013, ISBN: 978-7-5141-3808-5;

3. Editor-in-chief: Taxation Administration (the result of the key project "research and practice on the reform of the main teaching contents of finance and taxation courses" of the Ministry of Education), China Renmin University Press, March 2018, ISBN978-7-300-25302-2;

4. Coedit: Briefer Course of Economic Principles, Higher Education Press, August 2011, ISBN: 978-7 -04-032319-1;4. Coauthor (main participant): Tax Administration (programming textbook of Ministry of Finance, applied undergraduate textbook of Ministry of Finance), Economic Science Press, Version 1, July 2010. ISBN:978-7-5058-9380-1;

5. Coauthor: 2003 China Financial Development Report: Study on Reconstruction of China's Public Budget System (part of finance and taxation finance and taxation), Shanghai University of Finance and Economics Publishing House, ISBN: 978-7-8104-9913-2, May 2003;

7. (Proceedings): Theory and Practice of Modern Tax Collection and Administration Reform – Report of Haikou Tax Bureau: How Do We Carry Out Tax Agency Work, China Financial & Economic Publishing House, October 1994, ISBN7-5005-2418-9/F-2293;

8. (Proceedings): Theory and practice of separation of profit from tax (compiled by State Commission for Restructuring the Economic System), China Labor Publishing House, April 1991, ISBN7-5045-0855-1/F-136;

9. Coedit: The Road of Modern Tax Administration -- Record of Guangdong Local Taxation Information Construction, China Taxation Publishing House, ISBN9-787- 80117-954-8, published in August 2007;

10. Coauthor (subeditor): English-Chinese Dictionary of Real Estate Terms, Beijing Science and Technology Press, May 1994, ISBN7-5304-1380-5/Z602.

Academic title,

Academic part time job

Master tutor of finance (including taxation) and accounting (including MPACC), international business (MIB), Chinese certified tax agents and certified public accountant. Member of Communist Party of China. Additional post of Guangdong Provincial People's Government major administrative decision-making consultant expert, academic research committee member of Guangdong Taxation Institute, executive member of Guangdong Association of Certified Tax Agents, executive member of Guangdong International Taxation Research Association, executive member of Guangdong Local Taxation Research Association, master and doctoral dissertation review expert of China Academic Degrees & Graduate Education Information, etc.

Contact information

Office E-mail: Lcx5218@163.com