On the afternoon of 8th May 2024, at the invitation of Prof. Xu Xin of Business School, Dr. Xu Jin, Director of the Institute of Finance and Taxation of Shenzhen University and Professor of the School of Economics of Shenzhen University, gave a lecture entitled "Analysis of China's Individual Income Tax Reform" to the students of 2022 majoring in Financial Management in C5-205, in which he discussed the relationship between the correct understanding of tax reform and constraints, and the development and reform history of China's individual income tax.

Speaker Introduction: Dr Xu Jin was the professor and head of the Department of Finance in the School of Economics of Shenzhen University; he is also the director of the China Society of Finance, the executive director of Shenzhen Registered Taxation Association, the executive director of Shenzhen International Taxation Research Association and the executive director of Shenzhen Local Taxation Research Association. Dr Xu Jin's main research areas include the theory and policy of finance and taxation, and he has published numerous research results in first-class journals at home and abroad. He is also responsible for teaching courses such as Fiscal Science, State Taxation, Fiscal Theory and Taxation Theory.

The lecture discussed the relationship between the correct understanding of tax reform and constraints, and the history of the development and reform of China's personal income tax. Dr Xu Jin started from the origin of taxation at home and abroad, and introduced the history of China's tax reform. Since the introduction of China's personal income tax, it has gone through seven reforms, and has played an increasingly prominent role in China's income distribution and economic regulation, and then introduced the importance and necessity of tax reform from the role of taxation in the national governance system and the multiplicity of tax functions. In the course of the development and reform of China's individual income tax, Dr Xu Jin introduced four stages for the students, and gave concrete examples in the planned economy and the transition period of the market economy, so that the students could better understand how the tax work was implemented in that era.

With his unique perspective and lively and interesting way, Dr Xu Jin revealed the mystery of taxation for the students, who felt the importance of taxation in a relaxed and pleasant atmosphere. Through vivid cases, the students learnt why and how the tax policies were reformed in various periods to add to the prosperity of the country. At the end of the lecture, the students gave a warm applause.

The lecture not only enhanced the students' understanding of the history of personal income tax reform, but also deepened their understanding of the significance of taxation.

Reviewed by: Xu Xin