Hao Ru Yu
Professor Hao Ruyu is an Adviser of Doctoral Candidates.
Professor Hao Ruyu was born in 1948. He is a member of the Standing Committee of the National People’s Congress, Deputy Director of the National People’s Congress Financial and Economic Committee, member of the National Committee of CPPCC, member of the Standing Committee of the Beijing Municipal People’s Congress, Vice Chairman of the China Certified Tax Agent Association, and Vice Chairman of the Beijing Finance Society. He is also an entitled Chinese Certified Accounts and Certified Tax Agent.
Main Research Fields
Professor Hao Ruyu mainly studies tax theory, including the study of Tax System Reform, Tax Cost Efficiency, Income Adjustment, and China’s Tax Agent System Construction.
Main Research Achievements
His published treatises include: Study on Chinese Tax Agent System, Taxation Theory Study, International Taxation, and China Taxation system. The latter two books are both designated textbooks for national self-taught higher education examinations. He has also produced a number of excellent theses. His thesis “Reflections on Ten-Year Taxation System Reform” won second prize from the National Tax Research Excellent Achievement Awards and his thesis “The Occurrence and Protection of Tax Evasion and Tax Fraud” was recognized as an excellent thesis of the “Eighth Five-Year Plan” period by the State Scientific and Technology Commission and People’s Daily. He has published a number of academic papers in academic journals, including “A Theoretical Study on Imposing Social Security Tax in China”; “A Study on Tax Policy to Promote Chinese High-Tech Industry Development”; “An Economic Analysis on Stock Deal Levy Duty”; “A Study on Accelerating Chinese Tax Agents”; “The Bright Prospects of Tax Major Undergraduate Education”; and “The Tax Agent is Imperative.” Chinese New Tax System (textbook) won second prize as National Taxation Excellent Textbook. Bring College Students to the Labor Market—Theory and Practice of Improving Comprehensively Students’ Overall Quality was awarded second prize from the Beijing Municipal Excellent Teaching Achievement Awards. Tax Major Undergraduate Education Reform won second prize from the Beijing Municipal Excellent Teaching Achievement Awards. His thesis “A Study on International Cooperation of Tax Collection in Preventing International Tax Avoidance” earned first prize title by the China International Taxation Research Institute. Another thesis, “The Discussion about Further Improving Local Taxation Systems,” won excellent thesis collective award and first prize from the Beijing International Taxation Research Institute Excellent Thesis Awards.
In recent years, he plays a remarkable role in serving as Vice Chairman of the National People’s Congress Financial and Economic Committee. On March, 19 2011, he proposed a suggestion to Wu Bangguo (Chairman of the NPC): “The Strategy of Solution for the Difficulties of Individual Income Tax Law Amendment: Further Adjustment of Tax Rate, Class Distance, Less Adjustment on Income Tax Exemption,” and he later received instruction from Wu Bangguo, Wang Zhaoguo, and Li Jiangguo. At the end of 2011, he won the joint recognition of the United Front Work Department of the CPC, the Ministry of Human Resources and Social Security, the Democratic Party Central Committee, and the All-China Federation of Industry & Commerce. “Solution Strategy for the Difficulties in Individual Income Tax Law Amendment” won Prominent Suggestion Achievement Award. In 2009, Wu Bangguo, Chairman of the NPC, commented on his proposal draft: “Accelerating China’s Tax Law Legislation. His proposals submitted to the State Council have won the attention of Premier Li Keqiang, who offered important instructions and comment. His proposals have made great contribution to national economic development; results including Premier Li Keqiang commented on his proposal “Accelerating China’s Tax Legislation” on May 31, 2010; the proposal “Tax System on Direct Tax is Unsuitable to National Conditions” was instructed on December 25, 2012; the proposal draft “Inheritance Taxes Cannot Be Achieved In Our Country” was instructed on May 16, 2013; and the proposal “The Trend of China’s Finance and the Scientific Development of Urbanization” was instructed on July 21, 2013.