Professor Wu Junpei from our school has achieved notable academic recognition with his solo-authored paper "Strengthening Basic Theoretical Research on the Tax-Sharing System" published in the 10th issue of Finance & Trade Economics (2024) being selected for inclusion in the China Taxation Yearbook (2025).

The paper presents innovative perspectives on China’s tax-sharing system reform, integrating tax system design with budgetary arrangements from a top-level planning approach. It systematically explores principles for selecting national and local taxes and proposes fundamental strategies for establishing transfer payment funds. The study offers comprehensive theoretical insights with significant academic and policy implications.

The China Taxation Yearbook, compiled under the guidance of the State Taxation Administration, serves as a comprehensive national archive and authoritative reference for understanding China’s taxation landscape. Each year, it selects approximately 20 high-quality academic papers from domestic journals based on rigorous scholarly and practical criteria. Professor Wu’s inclusion reflects the paper’s exceptional academic rigor and professional relevance.

This achievement underscores our school’s continued contributions to advancing fiscal and taxation theory and practice in China.

Reporter: Gong Feng | Reviewer: Huang Minxue