Ⅰ、General Information

       Peking University Fiscal Law Research Center (the center) was founded in December，2003. As an academic institution under the supervision of the university, the center, authorized by Peking University, has a focus on fiscal and tax law research. Jianwen Liu，professor of law in Peking University Law School, is the director.

       Among the researchers of the center, eight are full-time and more than forty are part-time. Most of them are from elite law schools around the world such as universities in mainland China, Taiwan, United States, France, Japan and Netherlands, and the rest are the fiscal and tax law experts and scholars from National People's Congress, the Supreme People's Court, the Law Department of the State Council, the Ministry of Finance，State Administration of Taxation and General Administration of Customs.

       The center is constituted by the following offices：the academic committee, the research office of the theory of fiscal and tax law, the research office of financial tax, the research office of private corporate tax law, the research office of fiscal and tax law of United States and Canada, the research office of fiscal and tax law of European Union, the research office of tax law of eastern Asian countries, the research office of fiscal and tax law of Hong Kong and Taiwan, the research office of international tax law and the administrative office.

       The center is chosen one of the excellent centers of Peking University in 2005 and it is the only excellent center in all centers of Law School of Peking University.

       Ⅱ The Mission and The Features

       1. The international vision. The center has sponsored some international academic forums, such as “globalization and the reform of fiscal and tax law”, first “supreme forum of talks between the scholars from United States and China about the tax issues.” More than 120 scholars and experts from some famous universities and academic institutions in Netherlands, Japan, United States, United Kingdom, Germany, France, Russia, India, Canada, South Korea, Columbia, Mainland China, Hong Kong and Taiwan took parts in the academic forum of globalization and the reform of fiscal and tax law. More than 150 scholars and experts from famous universities and academic institutions such as New York University in United States, National People's Congress, the Ministry of Finance，State Administration of taxation，Peking University, Qinghua University, the People’s University of China，Chinese Academy of Social Sciences, Politics and Law University of China, the Central University of Finance and Economics, Wuhan University, Jilin University, Xiamen University took parts in the “supreme forum of talks between the scholars from United States and China about the tax issues.” Scholars attending the second forum have discussed thoroughly on the topics appealing to both China and Untied States, such as the establishment of a single corporate income taxation law for both domestic firms and foreign firms (unity of the current two income tax laws), the reform of individual income taxation law, the improvement of the tax treaties between United States and China. In addition to these academic forums, Professor Jianwen Liu, the director of the center, originated the ITLA (International Tax Law Association). A few of senior fiscal and tax law scholars from United States, United Kingdom, Germany, France, Canada, Australia, Russia, Netherlands, Japan, India, South Korea, and Columbia serve as the directors of the association. The association is the first academic institution of law originated and run by the Chinese scholar and it will play an important role in the academic exchange between Chinese and foreign scholars.

       2. Regular academic exchange between mainland China and Taiwan. The center has held four academic forums on fiscal and tax law in mainland China and in Taiwan for the past few years. The regular and stable information exchange mechanism has been set up between the scholars in mainland China and Taiwan.

       3. Diversified means of research. We try to blur the boundaries of individual law subjects or “department laws” such as the civil law, the administrative law, knock out the disciplinary margins and conduct a special research by adopting the approach of different “department laws.”

       4. Integrated educational base. The center has pioneered the program of LL.M. in Taxation in China, established tax law associations, and held many tax law forums and training programs in tax law. Under the supervision of the tax law researchers in the center, more than 20 Master of Laws and Doctor of Laws have got their degrees in fiscal and tax law. Promoted by the center, the first LL.M. in Taxation program in China has been implemented. The association of Chinese Educational Research on Fiscal and Tax Law has been formed under the endeavor of Professor Jianwen Liu and other professors from more than 80 universities in China. The association of Graduate Student on Fiscal and Tax Law in Peking University and the association of Chinese Graduate Student on Fiscal and Tax Law in China have been formed by the encouragement of Professor Jianwen Liu. The center also invites the famous scholars to give the speeches on the fiscal and tax law. So far 33 speeches have been held successfully in Peking University. Many outstanding scholars with expertise in fiscal and tax law around the world have given speeches on the Fiscal and Tax Law Forum in Peking University. They are, for example, Professor Kees van Raad, who is a tax law specialist, the chairman of European tax law professor association and the director of international tax law department in Leiden university of Netherlands, Professor Reuven S. Avi-Yonah, who is a tax law specialist and the director of tax law program in law school, Michigan University of United States, Professor Charles R. Irish, who is a tax law specialist, the director of East Asia Law Research Center in University of Wisconsin at Madison of United States. Professor Hirohisa Kitano, who is a tax law specialist, Professor of law in Nihon University and the chairman of Japanese Tax Law Association, Professor Fuke, Toshiro, who is a tax law specialist and Professor of law in Nagoya University, Mr. Alfred GM. Groenen, the vice president on tax of New Skies Satellites NV of Netherlands, Professor Huang Maorong, who is a famous scholar of tax law and civil law in law school of National Taiwan University, Professor Ge Kechang, who is a tax law specialist in law school of National Taiwan University. Under the delegation of Ministry of Education, the training program for the selected lecturers on fiscal and tax law and the summer program for LL.M. in taxation have been implemented, which contributes to a lot of young scholars on fiscal and tax law in China.

       5. Multidimensional academic exchange platform. There are a website, two reviews and a collection of tax law books associated with the center. All those are created to serve as a multidimensional platform for Chinese and international scholars. The website, Chinese Fiscal and Tax Law Network (www.cftl.cn) has been established by Professor Jianwen Liu. (The columns include the theory of fiscal and tax law, the practice of fiscal and tax law, the foreign fiscal and tax law, the international fiscal and tax law, the fiscal and tax law reviews, the books on fiscal and tax law, the data-base of codes and regulations on fiscal and tax law, the collection of cases on fiscal and tax law, the consulting room for the issues about corporate taxation, the introduction to scholars and institutions of fiscal and tax law, the trends of thought in fiscal and tax law, the link to the websites about foreign fiscal and tax law.) Since the website has been launched on March 1, 2004, it has attracted many visitors. The person times of visiting the site have been more than 1.7 million by November 30,2005, which is about 2700 person times daily. There are nearly 5000 articles and 20 e-books collected by the website and the total characters are nearly 20 millions. As regard to the reviews, Professor Liu is the chief editor of Fiscal Law and Taxation Law Review (7 volumes have been published by the Law Press with its first issue in 2002, which have become an influential tax law reference in China. They are listed as one of the “editorials of colleges,” which means the limited reviews officially recognized by the Law School.) Professor Liu is also the chief editor of Yuedan Financial and Economic Law Review (quarterly published by the Peking University Press in mainland China and YuanZhao Press in Taiwan simultaneously across the straits. It was firstly published in Jane 2005 and three issues have been published. ) Besides, he edited Works of Research on Taxation Law Theories (Published by the Peking University Press, 15 books have been published. Among the publications are books about philosophy of taxation law, history of taxation law, study on taxation law system, taxation law system, substantial taxation law, procedural taxation law, taxation revenue law, taxation expenditure law, domestic taxation law, foreign taxation law, international taxation law and comparative taxation law.).

       6. Combination of theory and practice. Researchers in the center concern themselves with both the study on theory and practice of Financial Law and Taxation Law. Many experts have been invited to be the part-time scholars, such as those from the Standing Committee of the NPC (National People’s Congress), the Supreme Court, the law department of the State Council, Ministry of Finance, State Taxation Administration, General Administration of Customs, etc.

       7. The project-orientated research model. Since its foundation, the center has undertaken many research projects for State Social Science Funds, State Natural Science Funds, State’s Development of Technology of long-term and mid-term planning, State-level textbook, the Word Bank Sponsored Project and the UN development bureau sponsored project of SAT, and more than ten other projects sponsored by NPC Standing Committee, the Supreme Court, the Law Department of the State Council, Ministry of Finance, Ministry of Commerce, etc.

       Ⅲ. Innovation in The Theory and Academic Contribution

       1. To establish the fundamental theory of Finance and Taxation Law, researchers from the center are the first to systematically introduce the theory of “taxation liability relationship.” They are also the first to advocate the ideas that Finance and Taxation Law is an integrative subject and full of balance of interests. They believe it is necessary to pay more attention to the study of the fundamental theory.

       2. We emphasize three developing trends of Chinese taxation law under the circumstance of WTO: rule of law, internationalization and private-law-oriented. We have done some comprehensive study on the legislation of Chinese Taxation Law, the execution of taxation law, jurisdiction of taxation law, supervision of taxation law and abidance of taxation law. These studies have provided many guidelines for the government to make decisions.

       3. We believe that rule of law in the field of taxation law lays the foundation of rule-of-law society. Jurisdiction of taxation law (the resolution of the dispute about a tax issue) is the master key to rule of law in the filed of taxation law. We should incorporate the principle of rule of law in the filed of taxation law into that of Constitutional Law.

       4. We have constructed the basic model for the enactment of General Rule of Chinese Taxation Law and also made suggestions as to the revision of Chinese Individual Income Taxation Law and the integration of two Chinese Corporate Income Taxation Laws, which are codes for the local corporation and foreign corporation. As the sole representative of academics in the legal field, Professor Jianwen Liu attended the public hearing about the revision of Chinese Individual Income Taxation Law held on September 27th, 2005. This was the first public hearing held by the Standing Committee of NPC, National People’s Congress, in the Chinese history. His opinions, adopted by the committee after the hearing, have powerfully attracted public attention.

       5. We have constructed the legal framework of the study on Chinese finance and taxation law and on the international taxation law. We published a textbook about taxation law, which was selected as one of the state-level textbooks. Besides, we also published a textbook about international taxation law, which was selected as one of the best textbooks in Beijing.

        6. We emphasize the development of education on finance law and taxation law in China. We suggest that we should set up an integrated educational system including LL.M. in Taxation, Judicial Master in taxation, PHD in taxation and Post Doctor in Taxation. We would like to train professionals such as taxation lawyers, taxation judges, taxation prosecuting attorneys, taxation presidents in a company, etc.

       Ⅳ. The introduction of Prof. Jianwen Liu, The Director of The Fiscal Law Research Center

       Jianwen Liu, PHD in Law, Post Doctor in Law, Professor in Law and Advisor of Doctoral student in Law School of Peking University. He is the Editor-in-Chief of Finance and Tax Law Review, Works of Research on Taxation Law Theories, Yuedan Financial and Economic Law Review and the founder of the tax law website, Chinese Fiscal and Tax Law Network, www.cftl.cn. He serves as the chief Chinese expert of “World Bank Loan Project” and “Projects sponsored by the UN Development Bureau” of SAT, president of ITLA (International Tax Law Association), president of China Finance and Taxation Law Education Research Association, evaluation experts of State Social Science Projects, State Nature Science Projects, expert of Human Science Planning Project of Ministry of Education. He used to be the Vice-President, Professor in Law and Advisor of Doctoral student in Law School of Wuhan University. Now he is the vice-president of Finance Law and Taxation Law Association of China Legal Association, the director of Economic Law Association of China Legal Association, the arbitrator of China International Economic and Trade Arbitration Association, the consultant of drafting committee of State-Owned Assets Law of PRC and Fundamental Taxation Law of PRC, member of the drafting committee of Finance Transfer Payment Law of PRC (this law remains a draft). He attended the first hearing in the history of NPC Standing Committee on September 27th 2005 as the sole representative of the academics in the legal field.

       Since 1983, Prof. Jianwen Liu has written five books, co-written three books. He is an editor-in-chief of twenty-seven books, vice editor-in-chief of five books, joined-editor of 10 books, editor-in-chief of four series of books. He also serves as the editor of a nation-level textbook, four ministry-level textbooks, and vice-editor of two nation-level textbooks. So far, he has published 120 articles on Chinese Law, Law Study, Taxation Law Study, etc.

       Ⅴ、The Goal

       We will try our best to make Peking University Fiscal Law Research Center to be a national brainpower and consulting institution of taxation law and policies and to be the base of finance and taxation Law research in China.

       The Email of the center: jianwenliu@vip.sina.com