China News Service, Chongqing, November 8 (Liang Qinqing) The 2026 Annual Meeting of the Fiscal and Taxation Law Research Society of the Chongqing Law Society and the Western Legal and Taxation Integration Forum were held on the 7th at Southwest University of Political Science and Law. Representatives from the financial and taxation law circles across the country gathered together to share research results and exchange practical experience.
With the theme of "Theoretical Innovation and System Implementation of Fiscal and Taxation Rule of Law during the 15th Five-Year Plan Period", this conference relied on the platform of "Western Legal and Taxation Integration Forum" and brought together more than 20 practical departments to participate, striving to break the professional barriers between law and taxation practice and seek consensus solutions for theoretical innovation and system implementation of fiscal and taxation rule of law.
The picture shows the meeting scene. Photo courtesy of the Finance and Taxation Law Research Association of Chongqing Law Society
Jia Shaohua, vice president of the Fiscal and Taxation Law Research Society of the China Law Society, said that fiscal and taxation law is a science that applies to the world. At present, the taxation linkage of the platform economy and the tax treatment of carbon trading are unavoidable issues, and the western region is the most fruitful testing ground for solving these problems. “Taxation coordination in the Chengdu-Chongqing economic circle, cross-regional tax collection and administration coordination in the New Western Land-Sea Corridor, and legal provision in underdeveloped areas can all be based on the west and refine new financial and taxation legal solutions based on the region.”
Zhang Xiaojun, vice president of Southwest University of Political Science and Law, said in his speech that the rule of law in finance and taxation is the basic institutional support that connects national governance and market operations. At present, with the grand blueprint of the "15th Five-Year Plan" being fully rolled out, my country's fiscal and taxation system reform is entering a critical period of advancing in depth. Comprehensively implementing the legal principle of taxation, using the rule of law to protect the development of new productive forces, and ensuring the effective implementation of taxation legislation have put forward more forward-looking and practical requirements for the study of fiscal and taxation law.
Zhu Qing, a professor at the School of Finance at Renmin University of China, said that the current tax system is gradually shifting from levying taxes on enterprises to more on natural persons, which requires fair and professional taxation justice as a guarantee. He suggested that universities integrate interdisciplinary forces, explore the establishment of specialized tax law research and talent training platforms, and consider establishing tax law schools to train compound talents who understand both law and finance and taxation and can enter the public security and judicial system, filling the gap in domestic tax and judicial professionals.
Cai Chang, a professor at the School of Finance and Taxation at the Central University of Finance and Economics, suggested that in view of the increasingly blurred boundaries between traditional industry boundaries and goods and services caused by the digital transformation of the economy, on the premise of properly handling changes in VAT revenue and industry impacts, timely promote VAT reform and build a VAT system that adapts to the digital economy.
At present, urban development is accelerating towards the stage of improving stock, quality and efficiency. Tax and fee protection is an important starting point to solve the problem of fund shortage and promote cities to shift from incremental expansion to stock quality improvement. Guo Weizhen, associate professor at the School of Law at the Central University of Finance and Economics, believes that a sustainable legal framework for urban renewal taxes and fees should be built. The tax and fee system should not be an obstacle to urban renewal, but should become an institutional lever to leverage diverse co-governance and achieve stock quality improvement. He emphasizes the use of systematic legislation to solve the fragmentation dilemma, and the use of classified preferences to coordinate public welfare and business. (over)
