Shimei Liao

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Discipline: Beijing Institute of Technology Law School
Title: Associate Professor
E-mail: 48121901@qq.com
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Liao Shimei, Doctor of Law and Economics, master tutor, visiting scholar of Vanderbilt University, member of Tax Law Committee of Beijing Lawyers Association. E-mail: 48121901@qq.com

Mainly focus on fiscal law from the perspectives of civil and commercial law, procedure law, administrative law, criminal law etc.

(1) Thesis
1. "On the Institutional Deficiencies of Tax Interview Mechanism and Suggestions for Improvement", Tax Research, No. 1, 2024;
2. "Research on Issues related to Equity Transfer Guarantee", Tax Research, No. 4, 2022;
3. "Justiciability Analysis of Suspending Export Tax refund", published in Tax Research, No.7, 2021;
4. Analysis of the Dispute on the identification of "Taxpayer" in Judicial Auction of Real estate, Tax Research, No. 10, 2020;
5. "Transfer System of Tax Evasion Cases: Questions and Suggestions", published in "Tax Research", issue 11, 2019;
6. Discrimination of the Basic Forms of the crime of Falsely writing VAT Special Invoice and Legislative Improvement, published in People's Procuratorate, No. 5, 2019;
7. "On the Crime of Falsely writing VAT Special Invoices and Real Transactions", published in Tax Research, No. 1, 2018;
8. "Necessity and Feasibility of Establishing Tax Court", published in "Local Finance Research", No. 4, 2017;
9. "On Tax Administrative Dispute Settlement Mechanism", published in Tax Research, No.3, 2017;
10. The Necessity and Feasibility of Abolishing the preconditions for Tax administrative Relief, published in the first issue of Administrative Law Research, 2017;
11. "Existing Problems and Reconstruction of Tax Administrative Relief System", published in Tax Research, No.8, 2016;
12. On the Mediation Mechanism of Tax Administrative Disputes, published in Local Finance Research, No.6, 2016;
13. Discussion on the Legal Regulation and System Improvement of Tax Evasion, published in International Taxation, No.6, 2016;
14. "Whether the exemption of Counterguarantee Liability should be paid to Corporate Income", published in the "Tax Research" issue 1, 2016;
15. "Analysis of Constructive Taxation from the perspective of Civil Law -- Based on the analysis of the case of Guangzhou Defa Company brought by the Supreme People's Court", Local Finance Research, No. 10, 2015;
16. "On the Regulation of Property Tax on Real Estate Market", Journal of Liaoning Normal University, 2014 (1);
17. "Research on the Effectiveness of Civil Enforcement Settlement Agreement", published in the Journal of Beijing Institute of Technology, No.2, 2004;
18. "Comparison of Insurance Assessor systems between China and Foreign countries", published in South China Financial Research, No.6, 2001;
19. "Legal Thoughts on improving China's Insurance agency System", published in Hunan Social Science, No.5, 2001;
20. "WTO Entry and Insurance Legislation", Journal of China Insurance Management Academy, No.4, 2001;
21. Comparison of Insurance Assessor system between China and developed countries and Hong Kong and Taiwan, published in Foreign Finance and Economics, No.3, 2001.
(2) Monograph
1. Research on Risk Control and Dispute Resolution of Land Value-added Tax, Law Press, 2023;
2. Proposed Draft and Legislative Reasons for the Revision of the Tax Collection and Administration Law (one of the authors), Law Press, 2022 edition.
(3) Subject
Study on Ways to prevent and Resolve Tax Administrative Disputes, National Social Science Foundation, 2022.