Fu Zhiyu, male, Han nationality,1born in June 1977, Zunyi, Guizhou, Zhigong party member, doctor (later), professor and doctoral supervisor of Southwest Jiaotong University, director of the Finance and Taxation Research Center of Southwest Jiaotong University, and deputy head of Runzhou District, Zhenjiang City.

Part-time job: Vice President of China Society of Economic Thought History; Deputy Director of the Financial History Research Committee of China Finance Association; Director, Institute of Economic Ethics, Chinese Ethics Society; Executive director of Sichuan International Taxation Research Association; Special researcher of Sichuan Provincial Political Consultative Conference Literature and History Information and Learning Committee; Deputy Director of Sichuan Provincial Committee of Zhi Gong Dang; Special auditor of Sichuan Provincial Audit Office; Special researcher of Sichuan Provincial Taxation Bureau; Special researcher of Chengdu Taxation Bureau; Member of Chengdu municipal government think tank; Member of decision-making advisory Committee of Yibin municipal government.

Chinese name: Fu Zhiyu

Nationality: China.

Ethnic group: Han nationality

Place of birth: Zunyi City

Date of birth: 1977-0 1

Occupation: teacher

Graduate school: Hunan University

Masterpiece: An Investigation of the Thought History of Modern China's Tax Modernization

Character experience

learn from others'experience

1994- 1998, majoring in taxation, School of Finance and Taxation, Dongbei University of Finance and Economics, with a bachelor's degree in economics;

From 2000 to 2003, he studied in the history of economic thought in the Institute of Economics of Shanghai Academy of Social Sciences and obtained a master's degree in economics.

From 2005 to 2009, he studied ideological and cultural history at Yuelu College of Hunan University, and obtained a doctorate in history.

20 13-20 14, postdoctoral research, East-West Cultural and Economic Research Center, Frankfurt University of Finance and Economics.

Business experience

1998-07—2008-07 worked in the School of Finance and Taxation of Guizhou University of Finance and Economics (promoted as a lecturer in 2002, served as an associate professor in 2004, served as director of the Tax Teaching and Research Section in 2005, and served as a professor in 2007). In the meantime, from 2003- 12 to 2004- 12, he served as the first batch of "Light of the West" visiting scholars of the Central Organization Department at the Institute of Finance and Trade Economics of China Academy of Social Sciences; In 2005, he was a visiting researcher in the international exchange class of Tokyo University of Economics in Japan. In 2007, he served as a senior visiting scholar at the Institute of Fiscal Science of the Ministry of Finance.

From July to 20, 200815-01worked in the School of Finance and Taxation of Southwestern University of Finance and Economics (20 10 was hired as a doctoral supervisor). In the meantime, 20 1 1 served as the deputy director of the Finance Bureau of Mianyang City, Sichuan Province; 20 12 Visit Maxwell College of Syracuse University, Congressional Budget Office, White House Monetary Authority and World Bank. 20 13 Visit to Frankfurt University, European Central Bank and German Central Bank.

2015-01—2018 worked in the finance and taxation research center of southwest jiaotong university. . In the meantime, he served as deputy dean of the School of Economics and Management of Southwest Jiaotong University and head of the accounting department, and served as director of the Finance and Taxation Research Center of Southwest Jiaotong University; Deputy Director of Economic Development Bureau of Changzhou National High-tech Zone, Jiangsu Province (Deputy Director of District Economic Development Bureau); From 2065438 to August 2008, he began to serve as the leader of the eleventh batch of technology mayors in Runzhou District, Zhenjiang City, Jiangsu Province, and the deputy head of Runzhou District, Zhenjiang City, Jiangsu Province.

achievements in scientific research

Scientific research direction

Fiscal theory and policy, tax theory and system, economic thought and cultural history.

Academic writing

1, International Tax Law, Guizhou People's Publishing House, 2000, editor in chief.

2. Outline of the Development of China's Tax Thought, published by Guizhou People's Publishing House 200 1.

3. Finance course, Guizhou People's Publishing House, 200 1 version, participation.

4. China Fiscal Policy Report, China Financial and Economic Publishing House, 2004.

5. A Preliminary Study on the Evolution of Modern Tax System in China, published by China Financial and Economic Press in 2007.

6. Investigation on the History of Modern Tax Modernization in China, published by Southwestern University of Finance and Economics Press, 20 10.

7. Financial History of China, published by university of international business and economics Publishing House (20 1 1), a separate book.

8. Outside the Threshold, published by German Huashang Daily Press, 20 14 edition, alone.

9. International Tax Law, Tsinghua University Publishing House, 20 15 edition, editor-in-chief.

10, Finance and Machinery Industry Press, 20 15 edition, editor-in-chief.

1 1, Tax Law, Higher Education Press, 20 16, editor in chief.

Academic paper

First, research papers:

1, Reflection on the process of tax legalization in China, Journal of Guizhou University of Finance and Economics, No.6, 1998, solo.

2. Thoughts on adjusting China's foreign-related tax policies, Guizhou Taxation, 1, 2000, a separate book.

3. Real name registration system of interest tax and deposit, Guizhou Daily Theory Edition, 65438+2000125 October, independent.

4. Accounting Treatment of Enterprise Financial Leasing Business, Guizhou Financial Accounting No.3 in 2000, compiled separately.

5. Reflections on the Present Situation and Countermeasures of China's Education Expenditure, Guizhou Financial Accounting, No.4, No.2, 2000 (Yu).

6. Fiscal and Tax Thoughts on Developing Venture Capital, Guizhou Taxation, No.6, 2000, No.0/kloc (Xue Jingwei).

7. Alienation from "controlling people's property" to "celebrity land", Shanghai Economic Research, No.6, 200 1, alone.

8. A preliminary study of Tanchun's financial management thought, No.5 northern essay, 200 1, independent.

9. The Generation and Formation of the Tax-sharing System in History, Tax Research, No.2, 2002, published alone.

10, the impact of China's entry into WTO on local taxes, Guizhou Financial Accounting, No.3, 2002, No.1 1 (Angelababy).

1 1, Theoretical thinking on levying pollution tax, Guizhou Taxation, No.4, 2002, independent.

12, Analysis of the Expanding Effect of Tax Reduction, Ideological Front, No.5, 2002 1 (Zhu Hongqiong).

13, Economic Analysis of Pollution Tax, Journal of Guizhou University of Finance and Economics, No.4, 2002, published alone.

14, analysis of Kangxi's financial thought, modern finance and economics,No. 1 1 in 2002, independent.

15, Thoughts on Strengthening the Central Government's Financial Transfer Payment in the West, Exploration of Economic Problems, No.5, 2003, Independent.

16, Second Tax Obligation and Its Reference, Foreign-related Taxation, No.8, 2003, Independent.

17, Comparison of Fu Xuan's and Adam Smith's thoughts on tax principles, China Financial Information, No.36, 2003, solo.

18, Comparative Study of Chinese and Western Agricultural Tax Thoughts, Tax Research, No.6, 2004, published alone.

19, Summary of the 15th National Symposium on Finance Teaching in Colleges and Universities, Journal of Guizhou University of Finance and Economics, No.2, No.6, 2004 (Zhu Hongqiong).

20. "Differentiating Chinese and Western Economic Thoughts from the Perspective of Cultural Comparison", Economics Izvestia, No.619, 2004, a separate issue.

2 1, Comparative Study of Chinese and Western Traditional Income Tax Thoughts, China Financial Information Materials, No.34, 2004, solo.

22. Comparison of Chinese and Western Cultural and Economic Thoughts under Different Traditions, Reading, No.3, 2004, solo.

23. On the Target Choice of China's Basic Tax Law, Guizhou Law Forum, Guizhou People's Publishing House, 2005, solo.

24. The financial crisis of the Qing government during the Taiping Heavenly Kingdom and its financial measures, Economic History Series, China Economic Publishing House, 2005, Independent.

25. On the Value System of Tax Law, Foreign-related Taxation, No.5, 2005.

26. Comparison of Chinese and Western Traditional Industrial and Commercial Tax Thoughts, China Financial Information, No.32, 2005 1 (Chen Long).

27. Thoughts on Fiscal Policy to Promote the Development of the Western Region, Chongqing Administration, No.2, No.6, 2005 (Zeng Fangfang).

28, "China's financial policy choice under the condition of dual economy", "Western Development Review", No.2, 2005, solo.

29. Fiscal Policy and Dual Economy in China, Western Economy and Regional Sustainable Development, China Economic Publishing House, alone.

30. Empirical Analysis of Local Government Debt in Guizhou Province, Journal of Guizhou University of Finance and Economics, No.2, No.4, 2006 (Chen Long).

3 1, poverty causes and anti-poverty countermeasures in Guizhou minority areas, Review on the Development of the Western Region, No.5, 2006, No.1 1 (Jiang Shen).

32. Comparative Study of Chinese and Western Property Tax Thoughts, China Financial Information,No. 1, No.7, 2007 (Chen Long).

33. Financial Countermeasures for Poverty Alleviation and Development in Rural Areas of Guizhou, Chongqing Administration Bureau, No.2, 2007, 1 (Lu Juan).

34. An Analysis of the Target Selection and Content Design of China's Basic Tax Law Legislation, Contemporary Law Review, No.2, 2007 (Lu Juan).

35. A Comparison between Lao Zi and Confucius' Views on Righteousness and Benefit, Journal of Guizhou Normal University, No.5, 2007, published alone.

36. The Evolution of China's Thought on the Relationship between Agriculture, Industry and Commerce in Modern Times, Economic Research Reference, No.47, 2007, published alone.

37. Historical Reflection on the Construction of Tax Legal System in China, published in Financial Research, No.8, 2007.

38. Reflections on the Legislation of China's Basic Tax Law, Journal of Tibet University for Nationalities, No.4, 2007 1 (Lu Juan).

39. Analysis of the Qing Government's Financial Crisis and Financial Countermeasures during the Taiping Heavenly Kingdom Movement,No. 1, No.9, Guizhou Social Sciences, 2007 (Miao Degang).

40. Reflections on the Legislation of China's Basic Tax Law, Gansu Social Sciences, No.5, 2007, published alone.

4 1, on the financial crisis in the late Qing Dynasty and the economic countermeasures of the Qing government, Modern Finance and Economics,No.1/,2007, Independent.

42. Research on Rural Public Services —— Taking Guizhou Province as an Example. Rural Economy,No. 10, 2007, a separate book.

43. Reflections on the Financial Policy of Rural Labor Force Transfer in Guizhou Province, Review of Western Development, June 5, 2007, 438+ 10, the first issue (Xu Mingrui).

44. An Analysis of Government Tax Policy Adjustment in the Late Qing Dynasty, social sciences in ningxia, No.9, 2008 (Zhang Qihui).

45. Summary and Prospect of the Research on the History of Economic Thought in China since the 20th Century, Shanghai Economic Research,No. 10,No. 1 2008 (Miao Degang).

46. Thoughts on fiscal policy to accelerate the transfer of rural labor force, Rural Economy,No. 1No. 12, 2008 (Xu Mingrui).

47. Financial Crisis and Financial Countermeasures of Qing Government, A Study of Financial History, China Financial and Economic Publishing House, June 2008, solo.

48. The Reference of Tax System Evolution in the Period of National Government to the Current Tax-sharing Reform, Journal of Guizhou Normal University, No.4, 2009, published alone.

49. Evolution and Reference of Tax Policy in Beijing Government Period, Journal of Hunan University, No.2, 2009 (Zhang Qihui).

50. Reflections on the Evolution of Tax Policy in the Period of Nanjing National Government, Journal of Hunan Normal University, No.2, No.2, 2009 (Zhang Qihui).

5 1, Sima Qian's financial thoughts are taken from Biography of Huo Zhi,No. 12, Guizhou Social Sciences,No. 1 2009 (Miao Degang).

52. Reflections on the Countermeasures for Poverty Alleviation and Development in Rural Areas of Guizhou Province, Review on the Development of the Western Region,No. 1 issue (Jiang Shen), June 5-438+ 10, 2009.

53. Lessons from the Tax Reform in the Republic of China, Financial History of International Conferences, published by Dongbei University of Finance and Economics Press in July 2009, solo.

54. Historical Evolution of Rural Public Goods Supply in China, Journal of Guizhou University of Finance and Economics, No.4, 20 10, No.2 (Zhang Jun).

55. A Study on the Financial Problems of Villages and Towns in Underdeveloped Areas, Rural Economy, No.7, 20 10, No.1 1 (Chen Hao).

56. Reflections on the evolution of the tax system during the Republic of China, Guanghua Finance and Taxation Annual 20 10, independent.

57. A Comparative Study of Chinese and Western Tax Thoughts and Cultures, A Study on the Cultural Value of Finance and Taxation in China, Economic Science Press, 20 10, alone.

58. On the establishment of Huang Zongxi's law, Modern Finance, No.6, 20 1 1, alone.

59. The reference of Sun Yat-sen's land tax thought and practice to China's real estate tax system reform, Financial Research,No. 1 10,No. 1 (Jiang Guiyu).

60. Financial performance evaluation from the perspective of traditional culture, Financial Supervision 24, 20 1 1, independent.

6 1, China Finance during the Taiping Heavenly Kingdom Movement, Mianzhou Accounting, No.2, 201/,solo.

62. How to jump out of crop circles in the game between farmers and land banks, Sichuan Daily, July 20 1 1,1,alone.

63. Research on the Transformation of the National Government's Fiscal Policy during the Anti-Japanese War, Mianzhou Accounting, No.3, 20 1 1, independent.

64. The Trap of Low Level Equilibrium, China Financial Information, No.36, No.20 11,No.11(Jiang Guiyu).

65. Re-exploration of Qin's financial system, Mianzhou Accounting, No.4, 20 1 1, independent.

66. How to treat Emperor Kangxi's concept of financial management, Mianzhou Accounting,No. 1 No.,20 12, Independent.

67. Problems and countermeasures of local financial relations after the reform of "expanding power and strengthening counties", China Finance, No.2, 20 12, independent.

68. The reference of "Ada Model" to current financial work, Mianzhou Accounting, No.2, 20 12, independent.

69. Chengdu-Chongqing Economic Zone: The service industry can try out "camp reform", Sichuan Province, No.7, 20 12, independent.

70. Full implementation of the financial system governing counties directly by the province, Economic Research Reference No.9, 20 12, independent.

7 1, Thoughts on Improving Local Financial Relations after Expanding Power to Strengthen Counties, Local Financial Research No.2, 20 12, independent.

72. Research on the local financial system of Sichuan Province under the background of "directly administering counties", Economic Research Reference, No.24, No.20 1 2, No.01(Gu Yunfei, Pan Lijun).

73. Evaluation and Analysis of the Financial System of "Counties Directly Administered by the Province" in Sichuan Province, Sichuan Situation 20 12No. 12No. 1No. (Fu Desheng).

74. Looking at China's tax system reform from the perspective of great history, China Tax News 20121February 5, independent.

75. Inspiration from the "bank" mode of land transfer reform in Pengzhou, Guanghua Finance and Taxation Annual 20 12 1 1, a separate book.

76. Kong Xiangxi, A Hundred Years History of China's Financial Thought and Theory, China Finance Press, 20 12,No. 1 issue (Shang Yuan, Miao).

77. A rational view of the rapid growth of China's tax revenue, Economic Research Reference, No.65, 20 13, No.2 (Fu Desheng).

78. Problems and Countermeasures of Rural Land Circulation in Sichuan Province, Situation of Sichuan Province,No. 12, No.20 13, No.2 (Yang Xingping, Fu Desheng).

79. Reference of the National Finance Conference during the National Government Period to the Current Fiscal and Tax Reform, Financial Research,No. 13,No. 1 (Liu Bin).

80. Meditation on Centennial Tax Sharing System, China Finance, No.4, 20 14, Independent.

8 1, the soul of tax-sharing system: centralization and decentralization, financial supervision, No.4, 20 14, the only one.

82. Centennial Examination of Tax-sharing System, Economic Research Reference, No.40, 20 14, Independent.

83. Study on Problems and Countermeasures of Rural Land Circulation, China Development No.4, 20 14, No.2 (Yang Xingping).

84. Research on Tax Authority Supervision in the New Era, Financial SupervisionNo. 1 1, No.20 14, No.2 (Jiang Shen).

85. Analysis of equalization effect of financial transfer payment in Sichuan Province based on coefficient of variation, Local Finance Research, No.2, 20 14, No.1 1 issue (Yan).

86. How to strengthen market supervision and financial supervision under the background of decentralization, 10, 20 14, independence.

87. Study on Protection Mechanism of Farmers' Rights and Interests in Rural Land Transfer, Journal of Party School of Chengdu Municipal Committee, No.3, 20 14, No.2 (Yang Xingping, Liu Bin).

88. Thoughts on how to divide the tax revenue of cities and counties, Journal of Chengdu Party School, No.6, 20 14, No.1 1 (Tian Qin).

89. Comrade Deng Xiaoping's Thoughts on CPPCC in the New Era, Sichuan United Front No.4, 20 14, alone.

90. Research on the Fiscal Policy of Nanjing National Government, Proceedings of the Seminar on Modern Fiscal and Tax History, Economic Science Press, 20 14 May, solo.

9 1, theoretical analysis of China's traditional public goods supply thought, public goods in history, Economic Science Press, 20 14, solo.

92. Li Rui, a summary of the academic achievements of famous scientists in China in the 20th century, Economics Volume, Science Press, 20 14, alone.

93. Problems and Countermeasures in the Operating Budget of Local State-owned Capital in China, State-owned Assets Management (No.1 issue, No.20 1 issue),No.1issue (Jiang Shen).

94. Historical changes of excess profit tax and its enlightenment to current fiscal and taxation reform, Tax Research, No.2, 20 15, No.2 (Fu Desheng).

95. Reflections on the new policy of depreciation of fixed assets, Friends of Accounting,No. 18, No.20 15,No. 1 (Li Li).

96. Scheme design and suggestions of "banking reform", Commercial Accounting 20 15No. 19No. 1No. (Xiang City).

97. On Democratic Finance in China's History, Financial Research No.8, 20 15, No.1 1 (Aotao).

98. On the new urbanization model aiming at ecological civilization, China Development, No.5, 20 15, No.1 1 issue (Yan).

99. "Taxpayers' Rights are Defined by Separation of Price and Tax", China Tax News (20 15 12.9), the first issue (Zhang).

100, Problems and Suggestions for Improvement in the VAT Reform of Transportation Industry, Economic Research Reference 20 16No. 14No. 1No. (Jiang Youjian).

10 1, Analysis of the Effect of "Reform of Logistics Industry in China", Local Finance Research, No.5, No.2016, No.2 (March).

102, summary and prospect of the research achievements in the history of economic thought in China in recent five years, Journal of Tongling University,No. 1 issue, No.20 16 issue,No. 1 issue (Shu).

104, Promoting the innovation of the organizational system of western cities from the perspective of public finance and taxation, China's financial viewpoint,No. 1 issue, No.20 1 issue,No.1issue (Yan Wenhong).

106, the development of direct tax in modern China and its reference, Financial Science No.5, 20 16, No.1 1 (Aotao).

107, the impact of the policy of "reform of the camp" on the banking industry and its optimization suggestions, Friends of Accounting, No.21issue, No.2016 issue, No.1 (Xiangcheng).

108, Selection of Main Taxes of Local Taxes after VAT Reform, Financial Supervision 20 16No. 18No. 1No. (Aotao).

1 10, suggestions for related enterprises after the "reform of the camp", Business Accounting,No. 18, No.20 16 (Zhang).

1 1 1, Eight Strategies of Real Estate Tax Reform, China Economic Report,No. 12, 20 16.

1 12, Social Security Objects of Anji Square Seen from Brick Carvings of Louzeyuan, Research on Financial History, 20 17, 1, solo.

1 13, Thoughts on further improving the tax-sharing system reform in cities and counties, Western Economic Management Forum,No. 1 issue, No.20 17,No. 1 issue (Li Jian).

1 14 "Enlightenment of" Pruning and Reforming the System "to the Reform of the Camp, Tax Research 20 17, No.2, No.1 1 (Aotao).

1 15, On the Evolution of China's Budget Thought, Journal of Dongbei University of Finance and Economics No.3, 20 17, No.2 (Shu).

1 16, Comprehensive Evaluation of the Efficiency of Local Fiscal Expenditure in the Yangtze River Economic Belt —— Based on Data Envelopment Analysis, Local Fiscal Research, No.9, No.20 1 7, No.11period (Yan).

1 17, looking at the current corporate tax burden from a historical perspective, China Economic Report No.4, 20 17, alone.

1 18, on whether Huang Zongxi's law can be established, Financial Supervision, No.6, 20 17, alone.

1 19, Liu Dazhong: the father of tax reform in Taiwan Province province, No.8, 20 17, solo.

120, exploration of local financial system in the Republic of China, Guizhou Social Sciences, No.65438 +0 1, No.2065438 +07 (Aotao).

12 1, Exploration on the Modernization of Tax Theory in the Republic of China, Tax Research No.3, 20 18, No.2 (Aotao).

122, the reference of the principle of pipe taxation to the current structural tax reduction, Friends of Accounting,No. 15, 20 18, alone.

123, the modernity implication of modern China's budget and final accounts theory, Financial Research, No.8, No.2018, No.2 (Aotao).

124, Study on Evaluation, Analysis and Promotion of Fiscal Expenditure Efficiency of Local Governments, Journal of Dongbei University of Finance and Economics, No.5, No.20 1 8, No.01issue (Yan).

Second, the review article:

1, bid farewell to the era of tax utility, Southern Metropolis Daily 2065438+01July 4.

2. "It is wise to benefit the people with appropriate taxes", Southern Metropolis Daily, July 30, 20 1 1.

3. Who are the taxpayers in China? Southern Metropolis Daily, August 26th, 20 1 1.

4. "Why not tax the property name?" Southern Metropolis Daily, August 30th, 20 1 1.

5. "My tax anxiety: Why can't I help it?" ",Southern Metropolis Daily, September 8, 20 1 1.

6. Two misunderstandings of the tax burden pain index, Southern Metropolis Daily, 20 1 1, 10,1.

7. Some opinions on the pilot reform of value-added tax, Southern Metropolis Daily 20110,10/October 29.

8. Tax reduction does not mean reducing the total tax revenue, Southern Metropolis Daily, 201113.

9. Budget arrangement needs more supervision than implementation progress, Southern Metropolis Daily, 20 1 1 year1February 10.

10, "Is Moutai a Giffin commodity?" , Southern Metropolis Daily, 20111215.

1 1, "I got it from modifying budget items", Southern Metropolis Daily, 20 1 1, 12.30.

12, "On the Regularity of Officials from the Prohibition of Extravagance", Southern Metropolis Daily, 2013,65438+1October 28th.

13, "how to treat the dispute between the local tax department and the abolition", Southern Metropolis Daily, March 1, 2065438.

14, tax policy should hide evil and promote good, Southern Metropolis Daily, March16,2065438.

15, whether our tax policy should be reviewed, Southern Metropolis Daily, May 20 13, 14.

16, the relationship between taxes and profits, Southern Metropolis Daily, May 20 13, 17.

17, Why Provinces Govern Counties, Southern Metropolis Daily, June 20 13, 13.

18, How to treat retirement membership cards, Southern Metropolis Daily, June 20 13, 17.

19, My Chinese Dream of Taxation, Southern Metropolis Daily, June 26th, 20 13.

20. Reflection on China's tax reform, Southern Metropolis Daily, 20 13, June 1.

2 1, "Policymakers who reshape the fiscal and taxation system can no longer be coy", Southern Metropolis Daily 201September 6, 3.

22. "Individual tax reform can't be evasive", Southern Metropolis Daily, September 25th, 20 13.

23. Tax-sharing Reform and Structural Tax Reduction of Buying Gifts and Returning Pearl, China Business Daily, Germany, 20 13, 10, 1.

24. "Tax reform for welfare, tax reform for unhelpful expenses", China Business Daily, German, 20 13, 10, 15.

25. Changing fees into taxes is the only way out for land finance, Southern Metropolis Daily, 20 13, 10,128 October.

26. The Property Tax after Prophet's Behavior and the Estate Tax after It's Easier to Know, Chinese Business Daily, Germany, 2013110, June 65438.

27. Speechless personal income tax and excess profit tax for forgetting words, China Business Daily, Germany, 20 13,15, 10.

28. Modern financial system and style of study, Southern Metropolis Daily 20 13 1 1.29.

29. The word "stable" is endless, with endless meanings. Huashang Daily, Germany, 20 13, 12, 1.

30. Nothing is impossible to build a modern tax system, Southern Metropolis Daily 20 13 12 13.

3 1, Tax Law and Tax Administration Corresponding to Gas and Sound, China Business Daily, German, 20 13, 12, 15.

32. The strange logic of abolishing individual tax "Southern Metropolis Daily" on February 27th, 2065438+2003+65438.

33. New Year's Dream Titration, Huashang Daily, Germany, 2065438+2004 65438+ 10/.

34. New Year's Dream: Open Source and Reduce Expenditure, Huashang Daily, Germany, 20 14, 15.

35. "Camp Reform: Disadvantages of Times or Disadvantages of Law", Southern Metropolis Daily, 20 14, 16.

36. Direct tax of new tax and new spirit for newcomers, Huashang Daily, Germany, February 1, 2065438.

37. "Poetry as a Proof of History", China Business Daily, Germany, February15,2065438.

38. Optimistic about levying inheritance tax, Southern Metropolis Daily, 20 14 March.

39. "Such taxes and fees should be abolished", Southern Metropolis Daily, 20 14, 18 March.

40. Weaving a boundary for our fiscal and taxation policies, Southern Metropolis Daily, 20 14, 12, 17.

4 1, Take a Calm Look at the Revision of the Tax Administration Law, Southern Metropolis Daily, 20 15, 1.20.

42. State Governance in the History of China, Southern Metropolis Daily, 201April 24, 6.

43. Viewing "Living within our means" and "Living within our means" from the budgets of past dynasties, Southern Metropolis Daily, May 8, 20 16.

44. Social Security in the History of China, Southern Metropolis Daily, 2065438+June 26, 2006.

45. From "Respect the Heaven and Protect the People" to "Relief for the Aged": Relief for the Three Thousand Years Flood, Southern Metropolis Daily, July 16.

46. The essence of Huang Zongxi's law is a dispute over minor issues, Southern Metropolis Daily, September 4, 20 16.

47. Comparison of Fu Xuan's and Adam Smith's thoughts on tax principles, Oriental Morning Post, 20 16, 10.

48. Adhere to the General Direction of Tax Sharing Reform, paper, 2065438+June 29, 2008.

49. Institutional Merger and Fiscal and Tax Reform, Southern Metropolis Daily, 2065438+May 1, 2008.

50. The reference of Guanzi's tax thought to current structural tax reduction, Southern Metropolis Daily, 20 18, 19, May.

5 1, debate on individual tax revision and historical reform, Southern Metropolis Daily, July 1, 2065438.

project

1, "Strengthening the Research of Guizhou Central Financial Transfer Payment", supported by the Youth Project of Humanities and Social Sciences of Guizhou Provincial Education Department in 2003.

2. Guizhou University of Finance and Economics 2002 teaching reform project "Taxation" teaching content reform and teaching aid innovation, presided over.

3. The major project of China Academy of Social Sciences in 2003, Research on Fiscal and Monetary Policies to Achieve Stable Economic Growth, participated in.

4. Grass-roots Finance in China: Dilemma and Outlet, a major project of China Academy of Social Sciences in 2004, Class B, Participation.

5. In 2006, Guizhou University of Finance and Economics hosted the doctoral fund project "Research on Tax Issues in the Republic of China".

6. General situation of Guizhou's finance and economy in the past 600 years. This lesson is entitled the formulation and presiding of Guizhou's social and economic development plan in the past 600 years.

7. In 2006, the National Social Science Fund Youth Project "Research on the History of Modern Tax Thoughts in China".

8. Research on the construction of rural public finance in Guizhou Province, funded by the Governor of Guizhou Province, and outstanding talents in science and technology education.

9. Sichuan soft science project "Research on financial system reform under the background of province governing county".

10, "Historical Thinking on the Supply of Rural Public Goods in China", sponsored by Southwestern University of Finance and Economics "2 1 1" Phase III Youth Construction Project.

1 1, the soft science project of Sichuan Province, Research on Rural Land Transfer Mode in Sichuan Province, is the main research topic.

12, centenary academic history of China finance, subject of basic business expenses of central universities of Southwestern University of Finance and Economics, presided over.

13, "research on fiscal system of tax-sharing system in cities and counties", a project of philosophy and social sciences in Chengdu, presided over.

14, "Study on the Construction of Local Tax System after Business Tax Reform"