In international tax law, a series of research results have been made. The main representative works are International Tax Jurisdiction of E-commerce (the third volume of Essays on International Economic Law, which won the third prize of the 5th Anhui Social Science Excellent Paper) and Discussion on the Basic Principles of International Tax Law (Law and Social Development,No. 1, 2002, which was reprinted in International Law by China Renmin University for its high theoretical and academic value). Liu Jiaoshou's important point at present is that China's preferential tax policies and measures for foreign-invested enterprises belong to the adjustment category of international tax law rather than international trade law, and national treatment is only a basic principle of international trade law rather than a basic principle of international tax law. Therefore, even after China joins the WTO, it has no obligation to cancel the preferential tax policies and measures for foreign-invested enterprises according to the requirements of national treatment.

thesis

1. On the absoluteness of national tax sovereignty-from the perspective of dispute settlement mechanism of international tax treaties, Law and Business Research, No.5, 2009;

2. Important Agreement and Non-important Agreement —— Also on the Importance of Tax Agreements between China and Foreign Countries, Politics and Law Forum, No.5, 2008;

3. New Theory on the Application of International Treaties in China, The Jurist, No.2, 2007. (Full text of International Law, No.9, 2007, copied by the National People's Congress);

4. Relationship between Chinese and foreign tax treaties and domestic tax laws —— Comments on relevant tax laws in China, Law Review, No.6, 2006; (Full text of Economic Law and Labor Law copied by NPC, No.2, 2007)

5. The paradox that tax preference violates the principle of national treatment —— Also on the choice of tax policy for foreign-invested enterprises in China, Modern Law, No.2, 2006; (Full text of Economic Law and Labor Law copied by NPC, No.7, 2006)

6. Some Significant Developments and Prospects of International Tax Agreements, China Law,No. 1, 2005;

7. Research on profit pricing method of tangible property transactions between affiliated enterprises, Volume 2 of Finance and Tax Law Series, Law Press, May 2003;

8. Discussion on the Basic Principles of International Tax Law, Law and Social Development, No.2, 2002; (The full text of International Law copied by the National People's Congress was reproduced in the third issue of 2002, and China International Law was included in the volume of 2003).

9. Comparative study on causality standards of anti-dumping law, Research on Law and Business, No.5, 20065438+0;

10. Review of OECD's Guide to Advance Pricing Arrangements, Foreign-related Taxation 200 1 No.3;

1 1. On the universality of exhaustion of rights, Intellectual PropertyNo. 1, 20065438;

12. China's entry into the WTO should not affect China's preferential tax policies for foreign-invested enterprises, Trends and Research of the World Trade Organization, No.2, 2001;

13. Comparative study on transfer pricing methods of tangible property purchase and sale business of Chinese and western affiliated enterprises, foreign-related taxation,12,2000;

14. On the Industrial Scope of Tax Preference for Foreign-invested Enterprises in the Central and Western Regions, Foreign-related Taxation, No.8, 2000;

15. On International Tax Jurisdiction of E-commerce, Volume 3 of International Economic Law Series, Law Press, August 2000;

16. On the Tariff of E-commerce, International Trade Issues, No.3, 2000;

17. On the Interpretation of Contracts, Law No.5,1997;

18. Uruguay round and the revision of American anti-dumping law, International Business Research, No.6,1996;

19. Provisions on the Liability of Operators, International Business Research, No.4,1996;

20. Discussion on the legal person ownership of joint-stock company's share property, Finance and Trade Research, No.3,1996;

2 1. About: Re-discussing Article 50, International Business Studies No.2,1995;

22. On the Criticism of Anti-dumping Law by American Anti-trust Law, International Business Research No.4,1993;

23. Anti-circumvention Measures and Legislation in Western Countries, International Business Research No.3,1992; (Second author)

24. Relevant legal measures to deal with trade protectionism under the background of financial crisis, Tax Research,No. 1 20 10.

Peking University Publishing House, August 2004.

25. Interpretation Basis of Tax Sovereignty and Tax Contract, China Social Sciences, No.6, 20 13.

(3) Theme

1. Legal Research on Income Tax Preference of Foreign Enterprises in the Merger of Income Tax Law, a key project of Anhui Provincial Education Department (2005sk096zd).

2. Research on national tax sovereignty in international tax treaties, China postdoctoral fund project.

(4) Awards (above the provincial level).

1, "On the International Tax Jurisdiction of E-commerce" (paper) won the third prize of outstanding achievements in social sciences in Anhui Province;

2. "Discussion on the Basic Principles of International Tax Law" (paper) won the second prize of outstanding achievements in social sciences in Anhui Province;

3. "Some Significant Developments and Prospects of International Tax Agreements" (paper) won the third prize of outstanding achievements in social sciences in Anhui Province;

4. The New Theory on the Application of International Treaties in China (paper) won the second prize of outstanding achievements in Anhui social sciences;

5. Research on Legal Issues of Transfer Pricing (monograph) won the second prize of outstanding achievements in social sciences in Anhui Province.