Business Direction

His main research interests are fiscal law, tax law, and economic law. He is currently the director, professor and doctoral supervisor of the Institute of Finance, Taxation and Financial Law, School of Civil, Commercial and Economic Law, University of Political Science and Law.
Main research achievements:
Research on EU VAT Anti-Avoidance Legal Issues, August 2015, China University of Political Science and Law Press;
Research on Tax Crime Legislation, June 2022, Law Press;
On the Improvement of China's Tax Administrative Penalty Reduction and Exemption System: From the Perspective of Tax Evasion and Other Illegal Acts of Non-payment and Underpayment of Taxes, Taxation Research, No. 8, 2020;
On the Improvement of Criminal Legislation on the Crime of False Issuance of VAT Special Invoices in China: Based on the Enlightenment of the Criminal Legislation and Application of the Crime of False Invoicing in Italy, Jinan Journal (Philosophy and Social Science Edition), No. 5, 2020;
Identification of Beneficial Owners and Anti-Abuse Cases in EU Interest Tax Harmonization, International Taxation, No. 8, 2019;
The Ways and Impacts of Artificial Intelligence to Promote the Modernization of Tax Collection and Administration, Tax Research, No. 6, 2018;
On the Formulation of China's Taxpayer Rights Protection Law, Finance and Economics Law, No. 3, 2018;
The Principle of Taxation, and a New Round of Tax Legal Reform in China, Journal of China University of Political Science and Law, No. 5, 2017;
Italian Tax Commission System and Reference, Tax Research, No. 3, 2017;
Characteristics and Enlightenment of the Legislative Structure of VAT Law in Some European Countries, International Taxation, No. 1, 2017;
On the Exercise of VAT Deduction Rights: Based on a Comparative Study of Chinese and European VAT Laws, Journal of International Business and Economics, No. 5, 2015;
Legal Analysis of the Concept of Tax Avoidance, Chinese and Foreign Legal Science, No. 3, 2015;
On the Emergence of VAT Deduction Right, Tax Research, No. 12, 2014.