Professor

Director of the Fiscal, Tax and Financial Law Institute

Educational Background

2009. 1 - 2012. 7         Ph.D. in European Tax Law, University of Bologna ( Italy ), Law School

2005. 9 - 2008. 7         LL.M. in Economic Law, China University of Political Science and Law, Civil, Commercial and Economic Law School

2003. 3 - 2005. 7         BS in Economics, Wuhan University, Business School

2001. 9 - 2005. 7         LL.B., Zhongnan University of Economics and Law, Law School

Work Experience

2021. 9 - Present         Professor, China University of Political Science and Law, Civil, Commercial and Economic Law School

2015. 9 - 2021. 8         Associate Professor, China University of Political Science and Law, Civil, Commercial and Economic Law School

2012. 9 - 2015. 8         Assistant Professor, China University of Political Science and Law, Civil, Commercial and Economic Law  School

Research Interests

Fiscal and Tax Law

Economic Law

Courses Taught

Public Finance Law

Tax Law

European Tax Law and Comparative Tax Law

VAT Law

Case Study of Tax Law

Appointments

Member, China Society for Fiscal and Tax Law

Honors and Awards

1. The 2nd Prize of the 6th Dong Biwu Youth Legal Achievement Award in 2018.

2. The 3rd Prize of the 5th CUPL Outstanding Scientific Research Achievement Award for Young Teachers in 2018. 

Languages

Chinese, English, Italian

Contact Information

Email Address: wengwuyao@cupl.edu.cn

Office Address:

Civil, Commercial and Economic Law School, China University  of Political Science and Law

No. 25 Xitucheng Road, Haidian District, Beijing

China 100088

Representative Publications

Books

1. Research on Legal Issues of EU VAT Anti-avoidance, China University of Political Science and Law Press, 2015.

Articles

1. On Perfection of China’s System of Tax Administrative Penalty Relief, Taxation Research (CSSCI), No. 8, 2020.

2. On Perfection of Chinese Legislation on Crime of Falsely Making out VAT Special Invoice: A Study based on the Enlightenment from Italian Legislation on Crimes of Falsely Making out Invoice, Jinan Journal (Philosophy & Social Science Edition) (CSSCI), No. 5, 2020.

3. Analysis of the Legal Issues Concerning Transfer Adjustment Fee of China Football Association, Journal of Chengdu  Sport University (CSSCI), No. 3, 2019.

4. Development of Discipline of Public Finance Law in European Civil Law Countries and Its Enlightenment for China , Public Finance Research (CSSCI), No. 6, 2018.

5. The Ways and Influence of Artificial Intelligence in Promoting Modernization of Tax Administration, Taxation Research (CSSCI), No. 6, 2018.

6. Ability-to-pay Principle and China’s New Round of Reform on Tax System, Journal of China University of Political Science and Law, No. 5, 2017.

7. Italian Tax Court (Commissione Tributaria) System and Its Enlightenments, Taxation Research (CSSCI), No. 3, 2017.

8. Re-exploration on Principle of Statutory Taxation and Its Implementation in China : Based on Study on Principle of Law Reservation of Compulsory Public Revenues in Italy , SJTU Law Review, No.1, 2017.

9. Legislative Frameworks of VAT Laws of Several European Countries: Features and Their Enlightenment to China , International Taxation in China , No. 1, 2017.

10. Re-understanding of Taxation Character of VAT from Legal Perspective: Review of Italian Theoretical Viewpoints in R. P. Capano’s Book “VAT”, Law and Economy, No. 1, 2017.

11. Tax Treaties in China ’s Legal Order: Effectiveness and Recent Developments, European Tax Studies, No. 1, 2015, ste.unibo.it. (in English)

12. On the Exercise of the Right of VAT Deduction: Research Based on Comparative Analysis of China and EU VAT Laws, International Business (CSSCI), No. 5, 2015.

13. Legal Analysis of Concept of Tax Avoidance, Peking University Law Journal (CSSCI), No. 3, 2015.

14. On the Scope of Right of VAT Deduction, Journal of Beijing Technology and Business University (Social Sciences) (CSSCI), No. 3, 2015.

15. La riforma attuale dell’Iva in Cina, Rivista di diritto tributario, fascicolo 1, 2015. (in Italiano)

16. On the Origin of Right of VAT Deduction, Taxation Research (CSSCI), No. 12, 2014.

17. Flat Rate Scheme for Small Enterprises in European VAT Law, International Taxation in China , No. 8, 2013

18. 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, European Tax Studies, No. 1, 2010, ste.unibo.it. (in English)

19. An Overview of EU Taxation System, Journal of Chongqing Technology and Business  University, No. 1, 2010.

20. La tutela dei contribuenti nel controllo sull’utilizzo delle risorse finanziarie in Cina (Traduzione), in AA.VV., La Tutela Europea ed Internazionale del Contribuente Nell’accertamento Tributario, a cura di A. Di Pietro, CEDAM, 2009. (in Italiano)

Research Projects

1. Research on Systematic Construction of Elements for Constitution of VAT Obligation and Perfection of VAT Legislation in China, supported by the National Social Science Fund of China, 2020

2. The Coordination between Tax Law and Private Law in the Process of Civil Law Codification in China, supported by the innovation fund for scientific research of China University of Political Science and Law, 2018.

3. The Ability-to-pay Principle and legislation on Inheritance Tax, supported by the Scientific Research Foundation for the Returned Overseas Chinese Scholars, State Education Ministry of China, 2015.