Heryda

中国税制

中文撰稿：刘佐，男，中国法学会财税法学研究会副会长、中国多所大学客座教授。曾任国家税务总局办公厅副主任，税收科学研究所所长、研究员；中囯税务报社总编辑；中国财政学会、中国税务学会和中国国际税收研究会常务理事。The writer of Chinese version: Liu Zuo，is currently deputy chair of the China Public Finance and Tax Law Research Association, and guest professor of a number of well-known universities in China. He formerly acted as vice director of the General Office of the State Taxation Administration, director-general and research fellow of the Taxation Research Center of the State Taxation Administration of China, editor-in-chief of the China Taxation Newspaper and standing director of the China Public Finance Society, the China Tax Society and the China International Taxation Research Institute. 英文翻译：杜莉，女，复旦大学经济学院公共经济学系教授、博士研究生导师，公共经济研究中心执行主任，税务专业硕士项目学术负责人，中国国际税收研究会、中国税收教育研究会和全国高校财政学教学研究会理事，世界银行咨询专家。The translator of English version: Du Li, PHD in Economics, is currently a professor of the Public Economics Department of Economics School, Fudan University, where she also serves as executive director of the Research Center for Public Economy and academic director of the Master of Taxation program. Meanwhile, she is a director of the China Tax Education Research Association, a director of the China International Taxation Research Institute, and a short-term consultant to the World Bank.