欧洲税法与比较税法研究室简介

欧洲税法与比较税法研究室是中国政法大学财税法研究中心设立的运用比较法学方法研究欧洲和各国税法的职能机构，主要研究欧盟法原理原则、欧盟税法原理、欧共体税法体制中的间接税和直接税、欧盟法院税法判例，欧共体税法体制中关于成员国间相互协助的程序性规则，比较税法基本理论、税收体系比较、法律背景比较、税法解释和反避税规则比较、所得税制度比较、商品税制度比较、财产税制度比较、税务行政程序比较等。

欧洲税法与比较税法研究室主任由翁武耀老师担任。

翁武耀，1981年12月生，浙江宁波人。现为中国政法大学民商经济法学院教师，主要研究方向为中国税法、欧盟税法、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。个人学术博客：治税的正义http://taxlaw1981.fyfz.cn/   ；邮箱：wuyao.weng@hotmail.com
 

翁武耀简介：

 翁武耀，1981年12月生，浙江宁波人。现为中国政法大学民商经济法学院教师，主要研究方向为中国税法、欧盟税法、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。个人学术博客：治税的正义http://taxlaw1981.fyfz.cn/   ；邮箱：wengwuyao@163.com

一、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

二、学术成果

1. 《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。

2.《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。

3.（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。

4. 《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。

5. 《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。

6. 《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。

7. 《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。司法部国家法治与法学理论研究项目《中国税法通则立法基本问题研究》（项目编号08SFB2043）的阶段性成果。

8. 《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。

9. 《欧盟税制概况》，《重庆工商大学学报》2010第1期。

10.（英文）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”（由本人翻译的该文意大利语版将在2012年一月发表于上述同一期刊）

11. 《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。

12. (中译意）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. 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。

13. 《评〈税收债法论〉》，《中国政法大学学报》2008年第4期。

14.《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。

15. 《新企业所得税法免税收入具体问题探析》，《当代经济》2007年7月（总187期）。

16. 《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。

17. 《不征税收入的相关问题有待进一步明确》，《中国税务报》2007年7月4日，理论版。

18. 《税收通则法执行编立法基本问题探讨》，《研究生法学》2007年第4期。

19.《企业所得税法新旧条文变化与解读》（参编），法律出版社2007年4月版。撰写第二章应纳税所得额。

20. 《论税务诉讼举证责任的分配》，《中南财经政法大学研究生学报》2006年第4期。

21. 《论我国合同法的不安抗辩权与预期违约的冲突和协调》，《江汉论坛》2004年第4期。

22. （英文）Countermeasures against Treaty Shopping: the Chinese Experience,（2012年将以会议论文集的形式发表）。

23. 《2010年欧盟增值税绿皮书》（英译中），载中国财税法网、中国财税法治网等等。

24. 《欧盟经验中的税收问题——从欧洲宪法到里斯本条约》（意译中），Andrea Carinci教授撰，载中国民商法律网、中国财税法网、国际经济法网、法大民商经济法律网、中国金融服务法治网、地方立法网等等

三、学术活动

1. 2012年5月26日，受邀参加在江苏苏州举行的第四届中国财税法博士论坛，在大会上作“欧盟金融业增值税规则及其借鉴”主题发言。

2. 10月5日、12月5日在本学院（欧洲税收高等研究院）分别就欧盟法院2011年9月15日判决和2011年11月10日判决用意大利语作了解读分析。案情分别涉及偶然的农用土地以商业目的转让是否构成增值税应税业务和所得税税收优惠滥用。本学院每周由每位博士生轮次讲解一则涉税判例。

3. 在2011年9月9日意大利博洛尼亚大学法学院举行的由欧洲税收高等研究院组织、西班牙卡斯迪亚拉曼查大学和巴利亚多利德大学（税法研究人员）共同参与的关于欧洲税法的学术交流会中，用意大利语就博士论文《欧洲经验中的增值税避税和反避税：对中国增值税反避税措施的借鉴研究（L’elusione fiscale nell’IVA e l’antielusione nell’esperienza comunitaria e nazionale in Europa: una ricerca al fine di esaminare le soluzioni antielusive utilizzabili nel sistema dell’IVA Cinese）主要内容作了报告。

4. 2011年8月25日晚在中国政法大学研究生院以“欧盟增值税改革——2010年欧盟增值税绿皮书介绍以及相关修改意见的博洛尼亚路径”为主题作了演讲。

5. 在2011年5月4号举行的荷兰奈美根大学和意大利博洛尼亚大学国际税法教学-学术交流活动期间，用英语就博士论文(VAT Avoidance and Anti-avoidance in the European Experience: A Research Aimed at Examining the Possible Solutions to VAT Avoidance in the Chinese VAT System)主要内容作了介绍。

6. 在2011年3月31日意大利费拉拉大学法学院举行的主题为“利益限制条款：美国和意大利经验的比较”（Limitation of Benefit clauses a U.S. - Italy comparisonon）的学术会议中，用英文以“中国对滥用税收协定的对策”（Countermeasures against Treaty Shopping: the Chinese Experience）为主题作了发言。

7. 2010年12月2日，欧盟委员会发布了欧盟增值税绿皮书，启动欧盟增值税制度改革，并向社会征求改善、修改的建议。欧洲税收高等研究院为此成立对策研究组，本人参与其中，专门对欧盟增值税制度中的问题研究出相应对策、提出修改意见。

8. 在2010年12月18日由欧洲税收高等研究院组织的主题为“情报交换:国家规则和国际规则(Lo Scambio di informazioni sotto il profilo normativo nazionale ed internazionale) 的学术讨论会中（经济合作和发展组织财政事务委员会主席Paolo Ciocca作主题发言），用意大利语以“中国税收情报交换”（Lo scambio di informazioni ai fini fiscali: l’esperienza cinese）为主题作了发言。

9. 2010年9月2日在中国政法大学研究生院以“欧洲法院（们）在纳税人保护中的角色”为主题作了演讲。

10. 2010 年6月25日在意大利博洛尼亚大学法学院暑期班，用意大利语讲授中国税收体制（Il sistema fiscale cinese）。

11. 2010年5月17日应邀在意大利罗马大学政治学院国际税法课程中用意大利语讲授“中国税收体制和企业征税”（la tassazione delle società nel sistema fiscale cinese）。

12. 2010年4月13日应邀在意大利费拉拉大学法学院用意大利语讲授“中国居民企业和非居民企业的征税规则”（La tassazione delle società residenti e non residenti in Cina）。

13. 2010年2月20日应邀在意大利博洛尼亚大学法学院税法硕士课程中用意大利语讲授“中国居民企业和非居民企业的征税规则”（La tassazione delle società residenti e non residenti in Cina）。

Research Office for European Tax Law and Comparative Tax Law

Research Office for European Tax Lawand Comparative Tax Law is a functional organization of ResearchCenterfor Finance and Tax Law of China University of Political Science and Law (CUPL), aiming to research European Tax Law and tax laws of European countries based on methods of comparative law. It mainly specializes in research of principles of European Tax Law, indirect and direct taxesin Community tax order, ECJ’s case laws in tax matter, procedural rules concerning mutual assistance in Community tax order, basic theory of Comparative Tax Law, comparison of tax systems, comparison of legal background,comparisonof interpretation of tax laws and anti-avoidance rules, comparisonof income tax systems, comparison of turnover tax systems, comparison of property tax systems, comparison of tax administrative procedures, etc.

Director of Research Office for European Tax Law and Comparative Tax Law is Dr Wuyao Weng who currently is a lecturer in School of Civil, Commercial and Economic Laws at CUPL. Dr Weng’s research interests include Chinese tax law, European tax law and Italian tax law and comparative tax law. Dr Wengat the same time works as editor of China Tax Taw Review, European Tax Studiesand Website of China Tax Law (www.chinataxlaw.org). Dr Weng’s personal academic blog: http://taxlaw1981.fyfz.cn/

Email: wuyao.weng@hotmail.com

Education

1. Law School at Zhongnan (Central South) University of Economics and Law (ZUEL), B.A. in Law (2001.9-2005.7)

2. Business School at Wuhan University, 2nd B.A. in Economics (2003.3-2005.7)

3. Civil and CommercialLaw Collegeat China University of Political Science and Law, M.A. in Economic Law (majoring in Fiscal and Tax law) (2005.9-2008.7)

4. Law School at University of Bologna (Italy),PH.D in European Tax Law (2009.1-2012.7)

Publications

1. Correctly Understanding the Relationship Between Taxation’s Revenue-raising Function and Its Other Functions, on Chinese Tax Newspaper (in Theoretical Column), April 4, 2012

2.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)

3.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),inShi Zhengweng (Ed.), Chinese Tax Law Review, Vol. 1 (China Tax Press, 2012)

4.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)

5. ChinaShould Keep Appropriately High the Tax Burden on Luxury Goods, Chinese Tax Newspaper (Theoretical Column), August 3, 2011

6. The Brief Introduction of EU Commission Green Paper 2010 on VAT, Chinese Tax Newspaper (Finance and Economics Forum), April 20, 2011

7.Italian Legislation on Criminal Legal Liability of Tax Evasion and Its Inspirations for China, Taxation Research, No. 6, 2010

8. Rules about the Taxable Persons in the European VAT Directive: Enlightenment for China, Chinese Tax Newspaper (Theoretical Column), May 5, 2010

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

10.（English）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 isforthcomingin Studi Tributari Europei, n. 1/2010, “ste.seast.org”)

11.The Italian Real Estate Tax and Its Inspirations for China, Chinese Tax Newspaper (Theoretical Column), November 18, 2009

12.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.

13. Book review: on Law of Tax Obligation, Journal of China University of Political Science and Law, No. 4, 2008

14.On Non-taxable Incomesin New EnterpriseIncome Tax Law, Taxation Research, No. 9, 2007

15. On Exempt Incomes in New Enterprise Income Tax Law, Contemporary Economics, No. 7, 2007

16. Embodiment of Exempt Incomes, Chinese Tax Newspaper (Theoretical Column), July 18, 2007

17. The Relevant Problems of Non-taxable Incomes Shall be Specified, Chinese Tax Newspaper (Theoretical Column), July 4, 2007

18.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

19. (Compiled jointly) The Changes and Interpretation of New Enterprise Income Tax Law, Law Press 2007 (responsible for the Chapter 2: Taxable Incomes)

20.On Allocation of Burden of Proof in Taxation Proceeding, Postgraduate Journal of Zhongnan University of Economics and Law, No. 4, 2006

21. On Conflict and concordance between Uneasy Demurring Right and Anticipatory Breach in Contract Law of China, Jianghan Tribune, No. 4, 2004

22. (English) Countermeasures against Treaty Shopping: Chinese Experience, forthcoming in Marco Greggio (Ed.), The Paper Collection of international academic seminar on “Limitation of Benefit Clauses a U.S. - Italy Comparison” on March 31st 2011 in Rovigo.

23. Green Paper on the Future of VAT towards a Simpler, More Robust and Efficient VAT System, (Translation, from Italian to Chinese, author: European Commission), in websites of China Fiscal and Tax Law (www.cftl.cn), China Tax Law (www.chinataxlaw.org), etc.

24.The Fiscal Issues in Community Experience, from European Constitution to Treaty of Lisbona (Translation, from Italian to Chinese, author: Andrea Carinci), in websites of China Civil and Commercial Law, China Fiscal and Tax Law, International Economic Law, etc.

Academic activities

1. Presentation in Chinese (invited) on reflection on EU VAT rules applied on financial services, in Fourth Forum of Doctors in Chinese Finance and Tax Law, on May 26 2012, in Suzhou, Jiangsu Province.

2.Presentation in Italian for purpose of commenting the ECJ’s judgment, in case C-126/10, regarding the abuse of right in the field of direct taxation (by transferring the tax losses within a merger), on December 5, 2011 at European School of Advanced Fiscal Studies.

3. Presentation in Italian for purpose of commenting the ECJ’s judgment, in joined cases C‑180/10 and C‑181/10, regarding the concept of taxable person for VAT purposes (in case of individuals who sold off for development land which was purchased and only allowed to be used for agricultural purposes), on October 5, 2011 at European School of Advanced Fiscal Studies.

4. Presentation in Italian on PH.D thesis, in academic meeting with University of CASTILLA LA MANCHA, University of VALLADOLID and University of CADIZ, on September 9, 2011 at Law School of University of Bologna.

5.Lecture in Chinese, the topic of which is “The reform of EU VAT: the introduction of 2010 EU green paper on VAT and the SEAST’s proposals”, on August 25, 2011 at China University of Political Science and Law.

6. Presentation in English on PH.D thesis, in academic meeting with University of Nimega, on May 4, 2011 at European School of Advanced Fiscal Studies.

7. Presentation in English, the title of which is “Countermeasures against Treaty Shopping: Chinese Experience”, in international academic seminar on “Limitation of Benefit Clauses a U.S. - Italy Comparison” on March 31, 2011 at University of Ferrara.

8.Presentation in Italian, the title of which is “Lo scambio di informazioni ai fini fiscali: l’esperienza cinese” (Exchange of Information for Tax Purposes: Chinese Experience), in academic seminar on “Lo Scambio di informazioni sotto il profilo normativo nazionale ed internazionale” (The exchange of information for tax purposes: the national and international rules) on December 18, 2010 at University of Bologna (Mr Paolo Ciocca, Chair of the OECD's Committee on Fiscal Affairs, has attended the seminar).

9.Lecture in Chinese, the topic of which is “Role of the european courts in taxpayer protection”, on September 2, 2010 at China University of Political Science and Law.

10. Lecture in Italian, the topic of which is “La tassazione delle società nel sistema fiscale cinese” (The taxation of enterprises in the Chinese tax system), on May 17, 2010 at University of Roma (Sapienza).

11. Lecture in Italian, the topic of which is “La tassazione delle società residenti e non residenti in Cina” (The taxation on resident and non-resident enterprises in China), on April 13, 2010 at University of Ferrara.

12. Lecture in Italian, the topic of which is “La tassazione delle società residenti e non residenti in Cina” (The taxation on resident and non-resident enterprises in China), on February 20, 2010 at University of Bologna.

13.Icreated in Italian the abstractsof articles in Asia-Pacific Tax Bulletin from Vol. 1 to Vol. 6, 2010.