Zhengwen Shi

Professor Zhengwen Shi is Director of the Center for Fiscal and Tax Law of China University of Political Science and Law (CUPL). He is the Qian Duansheng Chair Professor and Doctoral Supervisor at CUPL, and formerly served as Director of the Office of Scientific Research of CUPL.

He currently holds multiple academic and professional positions, including Vice President of China Association for Fiscal and Tax Law, Standing Council and Member of the Academic Committee of the Chinese Tax Institute, Vice Chairman of the Academic Committee of the China International Taxation Research Institute, China Taxpayer Rights Protection Observer of International Bureau of Fiscal Documentation (IBFD), Legal Counsel to the Ministry of Finance of the People’s Republic of China, Financial and Economic Supervision Advisor to the Standing Committee of the Beijing Municipal People’s Congress, Member of the Legal Expert Committee for Legislative Work of the Beijing Municipal People’s Government, Member of the Expert Advisory Committee on Sales Tax Reform of the Free Trade Port of the Hainan Provincial Committee of the Communist Party of China, Member of the Administrative Reconsideration Committee of the Beijing Municipal Tax Service of the State Taxation Administration, Member of the Academic Committee of Beijing Law Society, Vice Presidentof Fiscal, Tax and Financial Law Research Association of the Beijing Law Society, Vice President of Beijing Association for Tax Law System Development, Secretary-General of the Drafting Group for the Expert Draft of the Tax Basic Law of the People’s Republic of China, National People’s Congress, Deputy Head of the Drafting Group for the Expert Draft of the General Provisions of the Tax Law of the People’s Republic of China, National People’s Congress, Expert Member of the Working Group on the Revision of the Tax Collection and Administration Law, State Taxation Administration, Special Observer for International Taxation in China, State Taxation Administration, Special Research Fellow of China Tax Network, State Taxation Administration, Council Member of International Fiscal Association (IFA), Standing Council Member of Beijing Taxation Institute, Member of the Expert Advisory Committee of Guizhou Provincial State Taxation Bureau, Adjunct Professor of Shanghai University of Finance and Economics, Adjunct Professor of Northwest University, Arbitrator of the Wuhan Arbitration Commission, Arbitrator of the Chengdu Arbitration Commission.

Professor Shi’s primary research areas include fiscal and tax law, comparative tax law, economic law, and public finance. He holds a Ph.D. in Law from Peking University and completed postdoctoral research in economics at Renmin University of China. He previously worked in fiscal and tax legislation at the Department of Treat and Law of the Ministry of Finance. He was also a Global Fellow Program Visiting Scholar in Tax Law at New York University School of Law.

Honors and Awards

Journal Article “Research on Fundamental Issues in the Legislation of the General Provisions of Tax Law”, Taxation Research, No.2, 2021, was awarded the 3rd Prize of the Deng Zijii Fiscal and Tax Academic Paper Award (9th Session) by the State Taxation Administration in 2022.

1. Journal Article “The Problem of Departmental Interests in China’s Administrative System Reform”, Chinese Public Administration, No.5, 2011, was awarded the 2nd Prize of the Outstanding Scientific Achievement Award in Institutions of Higher Education (Humanities and Social Sciences), Management Studies Category (7th Session) by the Ministry of Education of the People’s Republic of China in 2015; Second Author.
2. Treatise “Credit-Debtor Theory of Taxation”, China University of Political Science and Law Press, 2008, was awarded the 3rd Prize of the Law Textbooks and Law Treatises Award (3rd Session) by the Ministry of Justice of the People’s Republic of China in 2009.
3. Treatise “An Investigation into the Current State of China’s Administrative System and Reform Studies” (Editor-in-Chief: Shi Yajun), China University of Political Science and Law Press, June 2010, was awarded the 2nd Prize of the Outstanding Scientific Achievement Award in Institutions of Higher Education (Humanities and Social Sciences), Management Studies Category (6th Session) by the Ministry of Education of the People’s Republic of China in 2013; Contributing Author.
4. Treatise “Addressing Legal Challenges in the Revision of the Law on the Administration of Tax Collection” was awarded the 1st Prize of the Outstanding Achievement Award of Tax Academic Research (2012–2017) by the Chinese Tax Institute.
5. Treatise “Credit-Debtor Theory of Taxation”, awarded the 1st Prize of the Outstanding Achievement Award by China Association for Fiscal and Tax Law.
6. Journal Article “On the Retroactive Modification and Extinction of Tax Obligations”, was awarded the 2nd Prize of the Outstanding Achievement Award by China Association for Fiscal and Tax Law.
7. Journal Article “Procedural Rule of Law and Tax Justice”, was awarded the 2nd Prize of the Outstanding Achievement Award by China Association for Fiscal and Tax Law.

Books

1. Interpretation and Legal Application of the Articles of the Value-Added Tax Law of the People’s Republic of China, Editor-in-Chief, China Legal Publishing House, 2025.
2. Tax Compliance, Associate Editor-in-Chief, China Taxation Press & Higher Education Press, 2023.
3. Fiscal and Tax Law, Associate Editor-in-Chief, Higher Education Press, 2021.
4. International Comparative Study on Tax Collection and Administration Systems, Associate Editor-in-Chief, China Taxation Press, 2018.
5. China Tax Law Review, Editor-in-Chief, China Taxation Press, 2016 edition; 2014 edition; 2012 edition.
6. Credit-Debtor Theory of Taxation, Sole Author, China University of Political Science and Law Press, 2008.
7. Tax Law Theory, Sole Author, China Taxation Press, 2007.
8. Tax Procedure Law: Jurisprudential Foundations and Legislative Studies on Monitoring the Exercise of Taxing Power, Sole Author, Peking University Press, 2003.
9. Changes and Interpretation of the New and Old Provisions of the Enterprise Income Tax Law, Editor-in-Chief, Law Press China, 2007.
10. Concise Dictionary of Taxation, Associate Editor-in-Chief, China Financial & Economic Publishing House, 2005.

Articles

1. Balancing Leniency and Severity in Punishing Tax Crimes to Serve and Safeguard High-Quality Development, People’s Court Daily, November 25, 2025.
2. How to View the United States’ Attempt to Incorporate Value-Added Tax into Its Tariff System, China Taxation News, July 9, 2025.
3. Revision of the Tax Collection and Administration Law: Proactively Responding to Governance Transformation in the New Era, China Financial & Economic News, May 13, 2025.
4. Better Promoting Social Fairness and Justice with the Rule of Law in Taxation, China Taxation, No. 4, 2025.
5. Legislative Spirit and Institutional Innovations of the Customs Law, Taxation Research, No. 1, 2025.
6. Deepening the Reform of Tax Collection and Administration and Accelerating the Revision of the Tax Collection and Administration Law, International Taxation in China, No. 9, 2024.
7. On the Tax Collection and Administration Obligations of Digital Platforms, International Taxation in China, No. 4, 2024.
8. Upholding Fiscal Discipline and Safeguarding Fiscal Order, China State Finance, No. 5, 2024.
9. Interpretation and Application of the New Judicial Interpretation on Tax-Related Crimes Issued by the “Two Supremes”, China Taxation, No. 6, 2024.
10. The Jurisprudential Spirit of the Judicial Interpretation on Crimes Endangering Tax Collection and Administration, People’s Court Daily, March 22, 2024.
11. Design and Innovation of the Structural Framework of the Tax Code, Taxation Research, No. 10, 2023.
12. Research on the Reform of the Capital Tax System under the Goal of Common Prosperity, International Taxation in China, No. 8, 2023.
13. Research on the Legal System of Non-tax Revenue Collection and Management of Tax Departments from an International Comparative Perspective, Taxation Research, No. 1, 2023.
14. Tax Regulations of Offshore Trusts under the Property Management Function, Taxation Research, No. 1, 2022.
15. The Legal Construction of “Taxable Income” and the Modernization of Income Tax Law, China Legal Science, No. 6, 2021.
16. Combining the Improvement of the Tax System to Promote the Convergence of the Civil Code and the Tax Law, China Taxation News, March 30, 2021.
17. Research on Basic Issues in the Legislation of the General Principals of Chinese Tax Law, Taxation Research, No. 2, 2021.
18. The Implementation Regulations of the Revised Budget Law Highlight the Goals of the Construction of the Modern Budget System, China State Finance, No. 18, 2020.
19. Reform and Design of Real Estate Tax from the Perspective of National Governance Modernization", Exploration and Free Views, No. 3, 2018.
20. International Comparison of the Duty Reduction and Exemption Regime and the Legislation of China’s Customs Law, International Taxation in China, No. 4, 2017.

Research Projects

1. Research on the Application of the Doctrine of Piercing the Corporate Veil in Tax Recovery, supported by the State Taxation Administration, 2025-2026, Principal Investigator.
2. Theoretical and Practical Studies on the Codification of the Tax Code, supported by the Chinese Taxation Institute, 2024-2025, Principal Investigator.
3. A Comparative Study of the Chinese and U.S. Tax Systems and Their Competition and Coordination in International Tax Reform, supported by the Ministry of Finance, 2025, Principal Investigator.
4. Research on the Overall Plan for Deepening the Reform of the Individual Income Tax System, supported by the Ministry of Finance, 2023, Principal Investigator.
5. Research on the Reform and Legislation of Consumption Tax in the Automobile Industry, supported by Beijing Co Wheels Technology Co., Ltd (Li Auto Group), 2023-2024, Principal Investigator.
6. Research on the Design of an Expatriation Tax Regime in China, supported by the Ministry of Finance, 2022, Principal Investigator.
7. Key Issues in Environmental Protection Tax Legislation and the Revision of the Tax Collection and Administration Law, supported by the China Law Society, November 1, 2016-October 31, 2017, Principal Investigator.
8. International Comparative Research on Tariff Legislation, supported by the Ministry of Finance and the World Bank, 2016.
9. An International Comparative Study on the Installment Payment System for Tax Liabilities, supported by the State Taxation Administration, 2016, Principal Investigator.
10. Research on International Development of Tax Levy System, supported by State Taxation Administration, 2015.