Xu Wen
Xu Wen, Ph.D. in economics, Professor, tutor of master's degree, graduated from the school of the Institute of Fiscal Sciences of the Ministry of Finance, majoring in public finance. Currently, he is the director of Research Center for Social Development of the Chinese Academy of Financial Sciences, and concurrently serves as governing member of the Chinese Tax Institute.
He is mainly engaged in the research of fiscal and tax theory and policy, environmental economic policies and other fields. He has published 1 academic monographs and co authored more than 10 works. He has independently or cooperatively published more than 100 academic papers in academic journals such as financial research, finance and trade economy, tax research，international taxation in China and internal journals such as research report of the Academy of financial sciences. 15 reported results participated in writing were approved by leaders at provincial and ministerial levels or above or adopted by internal participants at provincial and ministerial levels. Presided over or participated as a major member in more than 100 research projects of national social science foundation, national major science and technology projects, relevant national ministries and commissions, local governments or international organizations.
Published Works:
1. Green Transformation of Tax System：China's Environmental Tax System Reform（Monograph），China Financial and Economic Publishing House，September 2013;
2. Formation and governance of Tax Evasion（Co authored），Shanghai People’s Publishing House，December 2007;
3. Carbon Tax in China: Theory and Policy（Co authored），China Environmental Science Press，August 2011;
4. Research on fiscal policies for low-carbon development in China（Co authored），People's Publishing House，November 2018;
5. Research on China's Science and Technology Financial Service System (Part One): Policy Optimization for the Construction of Technology-based SME Financial Service System（Co authored），Economic Science Press，May 2015;
6. Research on China's Science and Technology Financial Service System (Part Two): Practical Development of Science and Technology Financial Service System for SMEs（Co authored），Economic Science Press，April 2015;
7. China's Tax Policy Report (2013): Increased Camp Reforms-Reforms that Will Move Together（Co authored），China Financial and Economic Publishing House，December 2013;
8. China Tax Policy Report (2012): Taxation and Consumption（Co authored），China Financial and Economic Publishing House，December 2012;
9. China Tax Policy Report 2010: Taxation and People's Livelihood（Co authored），China Financial and Economic Publishing House，September 2010;
10. Research on Service Industry Development and Fiscal and Tax Policies（Co authored），Economic Science Press，June 2008.
Published Papers:
11. Research on carbon taxation under carbon peaking and carbon neutrality goals（Monograph），Taxation Research, No.8, 2021;
12. Recent Developments in International Carbon Pricing Initiatives and Related Reflections（Co authored），International Taxation in China，No.8, 2022;
13. International Experience and Lessons Learned from Emissions-Based Carbon Tax Systems（Monograph），International Taxation in China，No.12, 2021;
14.Reform Outlook after Consumption Tax Legislation: Functional Orientation, Institutional Optimization and Multi-coordinate（Monograph），Sub National Fiscal Research，No.2, 2020;
15. Evaluation of the Effect of China's Tax Reduction and Fee Reduction Policies in Recent Years（Co authored），Sub National Fiscal Research，No.3, 2019;
17. Construct a Competitive Tax Policy System for Technological Innovation of Enterprises（Monograph），International Taxation in China，No.10, 2018;
18.While Actively Promoting Carbon Trading, Choose Opportunities to Levy Carbon Tax（Co authored），Public Finance Research，No.4, 2018;
19.Some Problems and Suggestions of Resource Tax Legislation（Monograph），International Taxation in China，No.1, 2018;
20. Recognition of PPP Tax Policy Based on Fairness, Efficiency and Risk（Monograph），International Taxation in China，No.9, 2017;
21.Several Views and Policy Suggestions on Promoting Environmental Protection Tax Legislation（Co authored），Public Finance Research，No.1, 2016;
22.On Tax Policy to Promote the Development of Small and Micro Enterprises（Co authored），Price: Theory & Practice，No.10, 2016;
23.Comparative Study of Environmental Protection Tax and Sewage Discharge Fee System（Monograph），International Taxation in China，No.11, 2015;
24.The Analysis of the Effect of the Pilot Reform of "Replace the Business Tax with VAT" in China's Structural Tax Reduction（Co authored），Review on Public Finance & Economics，No2, 2013;
25.On the Three Relations of Environmental Tax Levy（Monograph），Taxation Research，No.9, 2012;
26. Research on China's Fiscal Policy for Promoting the Development of Low-Carbon Economy（Co authored），Finance & Trade Economics，No.10, 2011;
27.Discussion on Related Issues of Further Reform of Resource Tax（Monograph），Sub National Fiscal Research，No.11, 2011;
28.Research on the Problems of Preferential Tax Policies for the Western Development（Monograph），Taxation Research，No.2, 2010;
29.Analysis of Related Issues in the Design of China's Environmental Tax System（Monograph），Sub National Fiscal Research，No.9, 2010;
30.On Tax Policy to Promote the Development of China's Service Industry（Co authored），Taxation Research, No.9, 2009.