Assistant Professor 助理教授






(852) 3943 4396

(852) 2994 2505

Room 612
Faculty of Law
6/F, Lee Shau Kee Building
The Chinese University of Hong Kong
Sha Tin, NT, Hong Kong SAR

Dr. Jingyi Wang is an Assistant Professor at the Faculty of Law, the Chinese University of Hong Kong (CUHK). Jingyi’s research and teaching interests focus on comparative tax law and fiscal policy. Her recent work examines Chinese tax law reform, information exchange, tax administration and Hong Kong tax policies. Her publications appear in British Tax Review, Australian Tax Forum and Hong Kong Law Journal.

Jingyi obtained her PhD and LLM from King’s College London and her LLB from the East China University of Political Science and Law. Before joining CUHK, Jingyi was an Assistant Professor at the School of Transnational Law, Peking University, and a post-doctoral fellow in the Faculty of Law, the University of Hong Kong.



  • PhD in Law, King’s College London
  • LLM in Tax Law, King’s College London
  • LLB, East China University of Political Science and Law
  • BA in Accountancy (second major), Shanghai Institute of Foreign Trade


      • Jingyi Wang and Wilson Chow, “The reformed individual income tax law in China: A move towards equity?”, Hong Kong Law Journal, 2021, Volume 51, Part 1, 249-272
      • Peng Wang, Mei Su, & Jingyi Wang, “Organized crime in cyberspace: How traditional organized criminal groups exploit the online peer-to-peer lending market in China​”, The British Journal of Criminology, 2021, Volume 61, Issue 2, 303-324
      • Jingyi Wang and Wilson Chow, “Individual income taxation reform in China: what is the real change?”, The Journal of Comparative Law, 2019, Volume 14, Issue 2, 331– 349
      • Jingyi Wang, “Global development of information exchange: rule-maker vs. rule-taker in international tax law”, Hong Kong Law Journal, 2019, Volume 49, Part 3, 951–978
      • Jingyi Wang, “Tax administration in China: is it rule without law?”, Asia Pacific Law Review, 2018, Volume 26, No.2, 203–227
      • Jingyi Wang and Wilson Chow, “Capital gains tax with Hong Kong characteristics: desirability, feasibility and design”, Hong Kong Law Journal, 2018, Volume 48, Part 2, 2018, 555–576
      • Jingyi Wang, “Hong Kong losing out in powering innovation: the necessity of introducing new R&D tax incentives in Hong Kong”, Hong Kong Law Journal, 2017, Volume 47, Part 1, 143–170
      • Jingyi Wang, “The Chinese approach to transfer pricing: problems faced and paths to improvement”, British Tax Review, 2016, Issue 1, 89–118
      • Jingyi Wang, “Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?”, Australian Tax Forum, 2015, Volume 30, Issue 2, 265–298