| 一、基本情况1981年12月生，浙江宁波（余姚）人。现为中国政法大学民商经济法学院副教授，财税金融法研究所副所长，担任中国财税法学研究会理事和北京税收法制建设研究会理事。主要研究方向为中国财税法、欧洲税法、意大利税法、比较税法。兼任《中国税法评论》（China Tax Taw Review）编辑、《欧洲税收研究》（European Tax Studies）编辑、“中国财税法治网”（www.chinataxlaw.org）编辑。 本人微博：http://weibo.com/taxlaw 二、教育背景1.2001.9-2005.7，中南财经政法大学经济法系，获法学学士学位2.2003.3-2005.7，武汉大学商学院，获经济学第二学士学位3.2005.9-2008.7，中国政法大学民商经济法学院，获经济法（财税法方向）硕士学位4.2009.1-2012.7，意大利博洛尼亚大学法学院，获欧洲税法博士学位三、学术成果（未特别说明的，为独著）专著：《欧盟增值税反避税法律问题研究》，中国政法大学出版社2015年8月。___________2017年论文发表1. “欧洲部分国家增值税法立法架构特点与启示”，《国际税收》2017年第1期；2. “法律视角下增值税课征属性再认识——R. P. Capano《增值税》一书中的意大利理论观点述评”,《财经法学》2017年第1期；___________2016年论文发表1. “增值税改革 需回归中性原则”，《中国税务报》2016年9月6日（B1）；2. “奥运税收优惠政策应遵循更高的法治要求”，《中国税务报》2016年8月10日（B1版）；___________2015年论文发表1.La riforma attuale dell’Iva in Cina, in Rivista di diritto tributario, fascicolo 1, 2015；2.“论增值税抵扣权的范围”，《北京工商大学学报》2015年第3期；3.“避税概念的法律分析”，《中外法学》2015年第3期；4.“英国经验：（小企业）税收优惠要基于长远”，《中国税务报》2015年6月24日；5.“论增值税抵扣权的行使——基于中欧增值税法的比较研究”，《国际商务——对外经济贸易大学学报》2015年第5期；6.“BEPS行动计划与税法国际协调的法学解读”，《中国税务报》2015年10月21日（B2版）7. （意译中）“征税对跨国企业的影响：融资和技术使用”， AdrianoDi Pietro教授撰，《中国税务律师评论》第2卷，中国税务出版社2015年12月版；8.Tax Treaties in China’s Legal Order: Effectiveness and Recent Developments, in European Tax Studies, No. 1/2015, (ste.unibo.it), pp.49-77；___________2014年及以前论文发表1.《论增值税抵扣权的产生》，《税务研究》，2014年第12期2.《海外逃税： 大网下的困兽》 《中国税务报》 2014年7月9日，理论版。3.《意大利经验中的（财）税法研究和教学的发展及其对我国的启示》，发表于刘剑文主编《财税法论丛》第14卷，法律出版社2014年；4.《在公平理念下考量足球税收优惠》，《中国税务报》2014年6月25日，理论版5.《欧盟烟草消费税：灵活适用从价和从量两种计税方式》，《中国税务报》2014年6月11日，财税理论专栏6.（意译中）《欧洲经验中的税法教学》，Adriano Di Pietro教授撰，发表于施正文主编《中国税法评论》第2卷，中国税务出版社2014年版；7.（意译中）《意大利税收制度与税法职业、教育》，Adriano Di Pietro教授撰，发表于费安玲主编《学说汇纂》第5卷，月旦法律出版公司2014年；8.（意译中）《税收整合和欧洲单一市场》, Adriano Di Pietro教授撰，《国际税收》，2014年2月第二期；9.（意译中）《欧洲单一市场中跨境交易的增值税欺诈》，Adriano Di Pietro教授撰，《国际税收》，2014年2月第二期；10.《反避税预先裁决程序若干基本问题——基于意大利经验的分析》，载熊伟主编《税法解释与判例评注》第4卷，法律出版社2014年1月；11.《论欧盟增值税小企业固定比例制度》，《国际税收》，2013年8月第二期（合著、第一作者）；12.（意译中）《道德、国库（税收）和所有权》，Franco Gallo（罗马大学教授、意大利宪法法院法官）撰，载费安玲主编《学说汇纂》第4卷，月旦法律出版公司2012年12月；13.（意译中）《意大利法中的公共机构的强制性收入和（强制性）捐贡的概念》，Gaspare Falsitta撰，载费安玲主编《学说汇纂》第4卷，月旦法律出版公司2012年12月；14.《对金融业应该制定怎样的增值税应用规则？》，《中国税务报》2012年8月22日，理论专利，第五版；15.《正确看待税收筹集收入职能与其他职能的关系》，《中国税务报》2012年4月4日，财税理论，第六版；16.《非法收益的课税：基于所得税、增值税的分析——以意大利、欧洲法院（ECJ）立法、司法实践为主要研究对象》，发表于施正文主编《中国税法评论》第1卷，中国税务出版社2012年3月；17.（意译中）《欧盟法对税法的影响——国家课税与欧洲市场间辩证的50年》，Adriano Di Pietro教授撰，发表于施正文主编《中国税法评论》第1卷，中国税务出版社2012年3月；18.《评欧盟税收制度的协调》（意译中），Adriano Di Pietro教授撰，发表于刘剑文主编《财税法论丛》第12卷，法律出版社2012年；19.《中国对奢侈品消费和进口应当保持适当的高税负》，《中国税务报》2011年8月3日，理论专刊，第五版；20.《欧盟增值税：追求更简化更稳健更高效》，《中国税务报》2011年4月20日，财经论坛，第八版；21.《意大利逃税刑事法律责任的立法及其对我国的借鉴》，《税务研究》2010年第6期（合著、第二作者）；22.《欧盟增值税指令中增值税纳税人范围的界定》，《中国税务报》2010年5月5日，理论版；23.《欧盟税制概况》，《重庆工商大学学报》2010第1期；24.The Guarantee of Company Financing Neutrality in Chinese Tax System:an Analysis Based on the Regime Package about Deduction of Interest Expenses Following the 2007 Reform of New Enterprise Income Tax Law, in European Tax Studies, 1/2010, “ste.seast.org/en” ；25.《意大利不动产税对中国房产税制改革的启示》，《中国税务报》2009年11月18日，理论版；26.La tutela dei contribuenti nel controllo sull’utilizzo delle risorse finanziarie in Cina, in AA.VV., La Tutela Europea ed Internazionale del Contribuente Nell’accertamento Tributario, a cura di A. Di Pietro, CEDAM, 2009, pp.173-182.中译意，甘功仁教授撰，《中国纳税人的税收使用监督权》，载于Adriano Di Pietro教授主编的《欧洲及全球视野：税收查定中的纳税人保护》论文集；27.《评〈税收债法论〉》，《中国政法大学学报》2008年第4期；28.《对于新企业所得税法中“不征税收入”问题的探讨》，《税务研究》2007年第9期（合著、第二作者）；29.《免税收入项目应该具体化》，《中国税务报》2007年7月18日，理论版；四、科研项目1. 中国政法大学校级人文社会科学研究项目“增值税立法若干基本问题研究”（13ZFQ82002），主持人；2. 教育部留学回国人员科研启动基金项目“量能课税原则与遗产税立法研究”（教外司留[2015]1098号），主持人；3. 中国政法大学贯彻十八届四中全会精神校级人文社会科学研究专项项目“中欧关税立法比较与借鉴研究”（15ZFZ82008），主持人；Dr. Wuyao Weng (born on December, 1981) is associate professor and vice director of Institute of Fiscal and Financial laws in School of Civil, Commercial and Economic Laws at CUPL, and council member of China Association for Fiscal and Tax Law and Beijing Association for Construction of Tax Law System. He joined the School in September 2012 after he graduated as the PH.D in European Tax Law from University of Bologna in June 2012. Until now, He offers three courses of, respectively, (Chinese) tax law, (Chinese) finance law and European tax law to undergraduates. He is the editor of European Tax Studies, China Tax Taw Review and Website of China Tax Law (www.chinataxlaw.org). His research interests include Chinese fiscal and tax law, European tax law and Italian tax law and comparative tax law. Education 1. Law School at Zhongnan (Central South) University of Economics and Law (ZUEL), B.A. in Law (2001.9-2005.7)2. BusinessSchool at WuhanUniversity, 2nd B.A. in Economics (2003.3-2005.7)3. School of Civil, Commercial and Economic Laws at China University of Political Science and Law, M.A. in Economic Law (majoring in Fiscal and Tax law) (2005.9-2008.7)4. LawSchool at University of Bologna (Italy), PH.D in European Tax Law (2009.1-2012.7) Publications as book Book: Researchon Legal Issues of EU VAT Anti-avoidance, China University of Political Science and Law press, August, 2015_________Publications in 20171.Legislative Frameworks of VAT Laws of Several European Countries: Features and Their Enlightenment to China, in International Taxation in China,No. 1, 2017 (in Chinese);2.Re-understanding of Taxation Character of VAT from Legal Perspective: Review of Italian Theoretical Viewpoints in R. P. Capano’s Book “VAT”, in Law and Economy,n. 1, 2017, pp.17-31 (in Chinese);_________Publications in 20161. Reform of VAT: Back to Principle of Neutrality, by Wuyao Weng, in Chinese Tax Newspaper, September 6,2016 (B1)(in Chinese);2. The preferential tax policies for Olympic Games should follow higher requirements of rule by law, Chinese Tax Newspaper, August 10, 2016, in specialcolumn on fiscal and tax theories (in Chinese);_________Publications in 20151. La riforma attuale dell’Iva in Cina, in Rivista di diritto tributario, fascicolo 1,2015; 2. “On Scope of Right of VAT Deduction”, Journal of Beijing Technology and Business University (social sciences), 2015, n. 3(in Chinese);3. “Legal Analysis of Concept of Tax Avoidance”, Peking University Lawof Journal, 2015, n. 3(in Chinese);4. “British Experience: Preferential Tax Policies Should be for Long-term Focus”, Chinese Tax Newspaper, June 24,2015(in Chinese);5. “Exercise of the Right of VAT Deduction: Research Based on Comparative Analysis of China and EU VAT Laws”, International Business, n. 5,2015(in Chinese);6. “BEPS Action Plan and International Harmonization of Tax Law: A Legal Analysis”, Chinese Tax Newspaper, October 21, 2015(in Chinese);7.Adriano Di Pietro, “Role of Taxation for the Multinational Enterprises: Financing and Transfer of Technology”, translated by Wuyo Weng,in Tianyong Liu ed.,China Tax Lawyers Review, vol.2, China Taxation Publishing House, December,2015 (in Chinese);8.Tax Treaties in China’s Legal Order: Effectiveness and Recent Developments, in European Tax Studies, No. 1/2015,(ste.unibo.it), pp. 49-77.__________Publications in 2014 and in previous years 1.Origin of Right of VAT Deduction, in Taxation Research, No. 12, 2014(in Chinese);2.Offshore tax evasion: a trapped beast, on Chinese Tax Newspaper (in Theoretical Column), July 9, 2014(in Chinese);3.The development of research and teaching of tax law in Italy and its inspiration significances for China, in Liu Jianwen (Ed.), Finance and Tax Law Review, Vol. 14 (Law Press, 2014) (in Chinese); 4.Preferential tax treatment for football should be examined under the idea of fairness, on Chinese Tax Newspaper (in Theoretical Column), June 25, 2014(in Chinese);5.EU Excise Duty on Manufactured Tobacco, on Chinese Tax Newspaper (in Theoretical Column), June 11, 2014(in Chinese);6.Tax Law Education in European Experiences (Translation, from Italian to Chinese, author: Adriano Di Pietro), in Shi Zhengweng (Ed.), Chinese Tax Law Review, Vol. 2 (China Tax Press, 2014) (in Chinese);7.Evolution of Tax System and Tax Law Education/Profession in Italian Experience (Translation, from Italian to Chinese, author: Adriano Di Pietro), in Fei Anling (Ed.), Digest, vol. 5 (Yuedan Book Inc., 2014) (in Chinese);8.Tax Integration and European Single Market (Translation, from Italian to Chinese, author: Adriano Di Pietro), forthcoming in International Taxation in China, No. 2, 2014 (in Chinese);9.Cross Border in the Single Market and Tax Authority in VAT Fraud Matters (Translation, from Italian to Chinese, author: Adriano Di Pietro), forthcoming in International Taxation in China, No. 2, 2014 (in Chinese);10.Fundamental Issues of advance rulings on application of anti-avoidance rules: a study based on the Italian experiences, in Xiong Wei (Ed.), Tax Law and Case Review, Vol. 4, (Law Press, 2014) (in Chinese);11.Flat Rate Scheme for Small Enterprises in English VAT Law, in International Taxation in China, No. 8, 2013 (in Chinese)（joint authorship）;12.Status quo, Problems and Reform of the EU VAT Regime for Financial Services, on Chinese Tax Newspaper (in Theoretical Column), August 22, 2012 (in Chinese);13.Correctly Understanding the Relationship Between Taxation’s Revenue-raising Function and Its Other Functions, on Chinese Tax Newspaper (in Theoretical Column), April 4, 2012 (in Chinese);14.The Taxation of Illegal Proceeds for the Purpose of Income Tax and VAT: an Analysis Based mainly on the Italian Legislation and ECJ’s Case Law, in Shi Zhengweng (Ed.), Chinese Tax Law Review, Vol. 1 (China Tax Press, 2012) (in Chinese);15.The Influence of European Union Law on Tax Law: Fifty Years of Dialectic between National Taxation and European Market (Translation, from Italian to Chinese, author: Adriano Di Pietro), in Shi Zhengweng (Ed.), Chinese Tax Law Review, Vol. 1 (China Tax Press, 2012);16.Ethic, Taxation and Property Rights (Translation, from Italian to Chinese, author: Franco Gallo), in Fei Anling (Ed.), Digest, vol. 4 (Yuedan Book Inc., 2012) (in Chinese);17.On Harmonizations in European Union Tax System (Translation, from Italian to Chinese, author: Adriano Di Pietro), in Liu Jianwen (Ed.), Finance and Tax Law Review, Vol. 12 (Law Press, 2012);18.China Should Keep Appropriately High the Tax Burden on Luxury Goods, Chinese Tax Newspaper (Theoretical Column), August 3, 2011 (in Chinese);19.The Brief Introduction of EU Commission Green Paper 2010 on VAT, Chinese Tax Newspaper (Finance and Economics Forum), April 20, 2011 (in Chinese);20.Italian Legislation on Criminal Legal Liability of Tax Evasion and Its Inspirations for China, Taxation Research, No. 6, 2010 (in Chinese)（joint authorship）;21.Rules about the Taxable Persons in the European VAT Directive: Enlightenment for China, Chinese Tax Newspaper (Theoretical Column), May 5, 2010 (in Chinese);22.An Overview of EU Taxation System, Journal of Chongqing Technology and Business University, No. 1, 2010 (in Chinese);23.The Guarantee of Company Financing Neutrality in Chinese Tax System: an Analysis Based on the Regime Package about Deduction of Interest Expenses Following the 2007 Reform of New Enterprise Income Tax Law, in European Tax Studies, n. 1/2010, “ste.seast.org/en” (the Italian version translated by myself is forthcoming in Studi Tributari Europei, n. 1/2010, “ste.seast.org”) ;24.The Italian Real Estate Tax and Its Inspirations for China, Chinese Tax Newspaper (Theoretical Column), November 18, 2009 (in Chinese);25.La tutela dei contribuenti nel controllo sull’utilizzo delle risorse finanziarie in Cina (Translation, from Chinese to Italian, author: Gongren Gan), in AA.VV., La Tutela Europea Ed Internazionale Del Contribuente Nell’accertamento Tributario, a cura di A. Di Pietro, CEDAM, 2009, pp.173-182;26.Book review: on Law of Tax Obligation, Journal of China University of Political Science and Law, No. 4, 2008 (in Chinese);27.On Non-taxable Incomes in New Enterprise Income Tax Law, Taxation Research, No. 9, 2007 (in Chinese)（joint authorship）;28.Embodiment of Exempt Incomes, Chinese Tax Newspaper (Theoretical Column), July 18, 2007 (in Chinese);29.On Some Basic Issues Regarding Legislation of Tax (compulsory) Enforcement Part of Chinese General Tax Code, Graduate Law Review.Cupl (China University of Political Science and Law), No. 4, 2007 (in Chinese); |
