Luo Changcai: male, born in Huangzhong, Qinghai Province, Professor, vice president of the School of Finance and economics
Education background
Bachelor: 1991.09-1995.07, Department of Taxation, Dongbei University of Finance & Economics.
Master:. 2003.09-2005.12, Department of Finance, Xiamen University
Ph. D:2007.09-2011.01, School of Public Finance and Taxation, Southwestern University of Finance and Economics.
Main courses
International Taxation, Chinese Taxation, Asset Appraisal
Research interests
Tax theory and Policy,TaxReform, Public Choice and Public Finance, Local Financial Performance
Research results
Research papers
1. On the Coordination of Corporate Income Tax and Personal Income Tax, Taxation Research, 2016-08.
2. On the Reform Direction of Consumption Tax after the Camp Changed to Increase Period, Journal of Yangtze University (Social Sciences Edition), 2016-03.
3. Tax Competition and Coordination in the Process of Urban Integration -- Taking "Fu Pu Ning" as example, Taxation Research, 2015-12.
4. Cross Strait Tax Coordination: Research Review and Prospect, Sub National Fiscal Research, 2015-07.
5. Land Finance, Real Estate Regulation and Land Appreciation Tax System, Modern Economic Research, 2014-08.
6. A Discussion on the Curriculum Reform of Finance that Comes in Line with Market Economy, Journal of Jimei University(Education Science Edition), 2011-04.
7. A Political Economics Perspective to the Amount of Tax-free, Journal of Technical Economics & Management, 2010-11.
8. On the Induced Factors of Taxation System Transformation, Journal of Yunnan University of Finance and Economics, 2010-12.
9. Tax Increase or Tax Reduction: What is the Theorists Say, Sub National Fiscal Research, 2010-10.
10. On the Three Stages of Public Finance Reform in China, China Economic Studies, 2010-09.
11. The Comparative Analysis of Tax Cut-driven Consumption Stimulus Effect between China and USA, Modern Economic Research, 2010-06.
12. Discussion on the Reform of the Management and Service of the Floating Population - Taking Xiamen as Example, Rural Economy, 2010-02.
13. Public Finance: Ideal and Reality, Sub National Fiscal Research, 2009-11.
14. Public Choice Theory and Public Investment Project Decision - the Enlightenment of a case, Sub National Fiscal Research, 2009-02 (Reprint by China Social Science Excellence "Public Finance and Taxation").
15. Personal Income Tax should be Simplified, Science & Technology Ecnony Market, 2006-11.
16. The Unification of Urban and Rural Tax System should be a Rational Choice, Journal of Shaoyang University (Social Science Edition), 2006-10.
17. Tax Payer’s Rights Consummation Under Public Financ, Journal of Jimei University(Philosophy and Social Sciences), 2006-06.
18. An Empirical Study of Individual Income Tax in China, Taxation Research, 2003, 10.
19. An Analysis of the Internal Relationship between Public Goods and Taxation, International Taxation in China, 2001-03.
20. On the Taxation of Additional Welfare -- an Important Direction for the Perfection of Personal Income Tax in China, Taxation in China, 2001-10,(2/2).
21. An Analysis on the Efficiency of AVT, Taxation and Economy (Journal of Changchun Taxation College), 2001-12(2/2).
22. Theoretical Discussion on the Construction of Local Tax System, Taxation and Society, 2001-10(2/2).
Research projects
Vertical subject:
1. (chair) major projects of Fujian Social Science Research Base:county-level financial performance evaluation and equalization of basic public services in Fujian Province (2014JDZ046).
2. (chair) key projects of Fujian Social Science Planning: supply side structural tax reduction policy and Fujian Province "decreasing capacity, stock and leverage, lowering cost and improve weakness" (FJ2016A025).
3. (chair) general project of Fujian Social Science Planning: tax reduction policy research of income multiplication plan (2013B186).
4. (chair) the entrusted project of Quanzhou Social Science Planning: further establish and improve the government purchase public service system (2014B02).
5. (chair)the project commissioned by the County Economic Professional Committee of the Chinese financial society: the research on the reform of the financial system of "directly under the provincial administration of counties".
6. (chair) social science research project of Fujian Provincial Department of Education: establishing and improving the management and service of urban migrant population (ja07114s).
7. (chair) social science research project of Fujian Provincial Department of Education: Fujian Province "Agriculture, countryside and Peasants" Issues Research (JB04287).
Horizontal subject:
1. (chair) Putian taxation Society: Research on the issues related to improving tax service and regulating tax administrative litigation (2016).
2. (chair) National Tax Bureau in Jimei District: Research on innovation of tax service of district tax authorities (2016).
3. (chair) Taxation Bureau of Zhangzhou Taiwan business investment zone: the study on the adaptability of value-added tax to the third industry tax after the Camp Changed to Increase (2015).
4. (chair) Putian taxation Society: the tax policy research on the development of port industry in Putian (2014).
5. (chair) Taxation Bureau of Zhangzhou: Research on the reform of tax collection and management system based on the perspective of improving the level of tax compliance (2014).
6. (chair) Taxation Bureau of Zhangzhou: establish and improve the local tax system research (2014).
7. (chair) Putian tax Society: a study on opportunities and strategies faced by Putian Local Taxation under the background of urbanization (2013).
8. (chair) Taxation Bureau of Longhai: Research on tax assessment reform of Longhai City (2013).
9. (chair) Pinghe County Local Taxation Bureau: BT Construction Project tax collection and management (2012).
10. (chair) Taxation Bureau of Zhangzhou: Study on the management of land value-added tax collection (2012).
Treatise
Research on government budget reform, Economic Science Press, first edition, July 2015.
Awards
2003, the first prize of excellent thesis of China International Tax Research Association.
2004, the third prize of Xiamen social science outstanding achievement.
2004, excellent teacher in Jimei University.
2007, excellent teacher in Jimei University.
2014, the university Tan Kah Kee scholarship.
2014, outstanding Party member of Jimei University.
Academic part time jobs
Nantong Tongzhou District Science and technology and Talent Consultant.
Amoy price identification expert