{"id":18393,"date":"2020-07-02T15:02:31","date_gmt":"2020-07-02T07:02:31","guid":{"rendered":"https:\/\/www.law.cuhk.edu.hk\/app\/?page_id=18393"},"modified":"2026-02-10T11:41:57","modified_gmt":"2026-02-10T03:41:57","slug":"prof-jingyi-wang","status":"publish","type":"page","link":"https:\/\/www.law.cuhk.edu.hk\/app\/people\/prof-jingyi-wang\/","title":{"rendered":"PROF. JINGYI WANG"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"18393\" class=\"elementor elementor-18393\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f637725 elementor-section-stretched elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"f637725\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:40,&quot;end&quot;:60}},&quot;background_motion_fx_range&quot;:&quot;viewport&quot;,&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db8523f\" data-id=\"db8523f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43e09726 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43e09726\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-18c89e34\" data-id=\"18c89e34\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41d63389 people_back elementor-widget elementor-widget-heading\" data-id=\"41d63389\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.law.cuhk.edu.hk\/app\/people\/\">&lt;  People<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a13c66c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a13c66c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60e41e5c\" data-id=\"60e41e5c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-219de475 people_name elementor-widget elementor-widget-heading\" data-id=\"219de475\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">PROF. JINGYI WANG \u738b\u975c\u5b9c\u6559\u6388<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2250f0d3 people_title elementor-widget elementor-widget-text-editor\" data-id=\"2250f0d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAssistant Professor \u52a9\u7406\u6559\u6388\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-706f3c6 people_info elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"706f3c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6d5810b\" data-id=\"6d5810b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fbf69dc elementor-widget elementor-widget-image\" data-id=\"fbf69dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"189\" src=\"https:\/\/www.law.cuhk.edu.hk\/app\/wp-content\/uploads\/2020\/07\/JingyiWang2.jpg\" class=\"attachment-large size-large wp-image-19834\" alt=\"\" srcset=\"https:\/\/www.law.cuhk.edu.hk\/app\/wp-content\/uploads\/2020\/07\/JingyiWang2.jpg 150w, https:\/\/www.law.cuhk.edu.hk\/app\/wp-content\/uploads\/2020\/07\/elementor\/thumbs\/JingyiWang2-ostltmlh9v812iwey6pka0a9hppr334f9ij0pnrawi.jpg 130w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e4e0fee\" data-id=\"e4e0fee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6925d2e elementor-widget elementor-widget-text-editor\" data-id=\"6925d2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Tel\u00a0 \u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9efe2a2 elementor-widget elementor-widget-text-editor\" data-id=\"9efe2a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Fax<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31519a4 elementor-widget elementor-widget-text-editor\" data-id=\"31519a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Email<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6195449 elementor-widget elementor-widget-text-editor\" data-id=\"6195449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Office<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c20ecf4 elementor-widget elementor-widget-spacer\" data-id=\"c20ecf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b7b57b elementor-widget elementor-widget-text-editor\" data-id=\"0b7b57b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>SSRN<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e5c4eeb\" data-id=\"e5c4eeb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2353d212 elementor-widget elementor-widget-text-editor\" data-id=\"2353d212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>(852) 3943 4396<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68a415fe elementor-widget elementor-widget-text-editor\" data-id=\"68a415fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>(852) <span>2994 2505<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c5a51 elementor-widget elementor-widget-text-editor\" data-id=\"c3c5a51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 11.0pt; font-family: 'Calibri',sans-serif; color: #1f497d;\"><a href=\"mailto:jingyi.wang@cuhk.edu.hk\">jingyi.wang@cuhk.edu.hk<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ad2f92 elementor-widget elementor-widget-text-editor\" data-id=\"3ad2f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Room 612<br \/>Faculty of Law<br \/>6\/F, Lee Shau Kee Building<br \/><span>The Chinese University of Hong Kong<\/span><br \/>Sha Tin, NT, Hong Kong SAR<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2ebff elementor-widget elementor-widget-text-editor\" data-id=\"8f2ebff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 11.0pt; font-family: 'Calibri',sans-serif; color: #1f497d;\"><a href=\"https:\/\/ssrn.com\/author=2095525\" target=\"_blank\" rel=\"noopener\">https:\/\/ssrn.com\/author=2095525<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c76cbb5 people_content elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c76cbb5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f19dd49\" data-id=\"f19dd49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97deea1 elementor-widget elementor-widget-text-editor\" data-id=\"97deea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Jingyi Wang is an Assistant Professor at the Faculty of Law, the Chinese University of Hong Kong (CUHK). Jingyi\u2019s research interests include tax law, fiscal policy, corporate governance and social-legal studies. Her recent work examines tax law reform in China, the taxation of cryptocurrencies, Hong Kong tax policies and law enforcement in China. Her scholarly works have appeared or are forthcoming in prominent academic journals such as Florida Tax Review, British Tax Review, Australia Tax Forum, Journal of Corporate Law Studies, Journal of International Economic Law, Singapore Journal of Legal Studies, China Quarterly, British Journal of Criminology, Journal of Criminology, Hong Kong Law Journal and Asia Pacific Law Review.<\/p><p>Jingyi obtained her PhD and LLM from King\u2019s College London and her LLB from the East China University of Political Science and Law.\u00a0Before 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f29315 elementor-widget elementor-widget-text-editor\" data-id=\"6f29315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #ac1618;\">EDUCATION<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93bc70 elementor-widget elementor-widget-text-editor\" data-id=\"d93bc70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>PhD in Law, King\u2019s College London<\/li>\n<li>LLM in Tax Law, King\u2019s College London<\/li>\n<li>LLB, East China University of Political Science and Law<\/li>\n<li>BA in Accountancy (second major), Shanghai Institute of Foreign Trade<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bc3f74 elementor-widget elementor-widget-text-editor\" data-id=\"6bc3f74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #ac1618;\">RESEARCH GRANTS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d2fc5 elementor-widget elementor-widget-text-editor\" data-id=\"10d2fc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Principal Investigator, Early Career Scheme (ECS), Hong Kong Research Grants Council, \u201cTaxation of the digitalised economy in China: challenges and proposals\u201d, HK$424,000, 2022-2024<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a16c40 elementor-widget elementor-widget-text-editor\" data-id=\"2a16c40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #ac1618;\">SELECTED PUBLICATIONS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1a7e33 elementor-widget elementor-widget-text-editor\" data-id=\"c1a7e33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #ac1618;\">Articles<\/p><ul><li>Jingyi Wang, \u2018Dancing with the Devil? Decentralized Finance (DeFi), Its Challenges, and Possible Regulatory Solutions\u2019, <em>UC Davis Business Law Journal<\/em>, 2026, forthcoming<\/li><li>Jingyi Wang, \u2018The EU Carbon Border Adjustment Mechanism\u2019s Restricted Recognition of Foreign Carbon Pricing: Policy Options for China\u2019, <em>Journal of World Trade<\/em>, 2026, forthcoming<\/li><li>Jingyi Wang, \u2018Hong Kong\u2019s Strategic Tax Policies for Innovation and R&amp;D: Navigating Regional Competition and Global Minimum Tax Compliance\u2019, <em>British Tax Review<\/em>, 2025, No. 5, 649-673<\/li><li>Jingyi Wang and Peng Wang, \u2018Thugs-for-hire: The rise and fall of political\u2013criminal co-governance in rural China,\u2019 <em>The British Journal of Criminology<\/em>, 2025, forthcoming, <a href=\"https:\/\/doi.org\/10.1093\/bjc\/azaf040\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1093\/bjc\/azaf040<\/a><\/li><li>Jingyi Wang, \u201cA Simplified Tax Regime for Taxing Cryptocurrencies\u201d, (2025), 53, <em>Intertax<\/em>, Issue 3, pp. 245-266, <a href=\"https:\/\/doi.org\/10.54648\/taxi2025024\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.54648\/taxi2025024<\/a><\/li><li>Noam Noked and Jingyi Wang, \u201cChinese Companies in Tax Havens\u201d, <em>Journal of International Economic Law<\/em>, 2024, Volume 27, 521\u2013537, <a href=\"https:\/\/doi.org\/10.1093\/jiel\/jgae035\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1093\/jiel\/jgae035<\/a><\/li><li>Jingyi Wang, \u201cBreathing space for distressed businesses: A reconsideration of provisional supervision in Hong Kong\u201d, <em>Journal of Corporate Law Studies<\/em>, 2024, Volume 24, No. 1, 199\u2013227, <a href=\"https:\/\/doi.org\/10.1080\/14735970.2024.2382392\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1080\/14735970.2024.2382392<\/a><\/li><li>Jingyi Wang and Peng Wang, \u201cCampaign-style law enforcement in China: Causes and consequences.\u201d <em>Journal of Criminology<\/em>, 2024, Volume 58, 86\u2013108, <a href=\"http:\/\/doi.org\/10.1177\/26338076241252686\" target=\"_blank\" rel=\"noopener\">doi.org\/10.1177\/26338076241252686<\/a><\/li><li>Jingyi Wang, \u201cChina\u2019s individual income tax law for expatriates\u201d, <em>Singapore Journal of Legal Studies<\/em>, Volume 2023, Issue March 2023, 173-195,\u00a0 <a href=\"https:\/\/law.nus.edu.sg\/sjls\/wp-content\/uploads\/sites\/14\/2024\/07\/2396-2023-sjls-mar-173.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/law.nus.edu.sg\/sjls\/wp-content\/uploads\/sites\/14\/2024\/07\/2396-2023-sjls-mar-173.pdf<\/a><\/li><li>Jingyi Wang, \u201cA New Pillar to Address Tax Challenges Arising from Digitalisation of the Economy: Consensus-based Digital Services Taxes?\u201d, <em>Florida Tax Review<\/em>, 2023, Volume 26, 197\u2013234, <a href=\"https:\/\/journals.upress.ufl.edu\/ftr\/article\/view\/2700\" target=\"_blank\" rel=\"noopener\">https:\/\/journals.upress.ufl.edu\/ftr\/article\/view\/2700<\/a><\/li><li>Jingyi Wang, \u201cWill China\u2019s Hainan Free Trade Port resemble Hong Kong?\u201d, <em>T<\/em><em>ax Notes International<\/em>, 2022, Volume 107, Number 5, 1021-1027<\/li><li>Jingyi Wang and Wilson Chow, \u201cThe reformed individual income tax law in China: A move towards equity?\u201d, <em>Hong Kong Law Journal<\/em>, 2021, Volume 51, Part 1, 249-272<\/li><li>Peng Wang, Mei Su, &amp; Jingyi Wang, \u201cOrganized crime in cyberspace: How traditional organized criminal groups exploit the online peer-to-peer lending market in China\u201d, <em>The British Journal of Criminology<\/em>, 2021, Volume 61, Issue 2, 303-324<\/li><li>Jingyi Wang and Wilson Chow, \u201cIndividual income taxation reform in China: what is the real change?\u201d, <em>The Journal of Comparative Law<\/em>, 2019, Volume 14, Issue 2, 331\u2013 349<\/li><li>Jingyi Wang, \u201cGlobal development of information exchange: rule-maker vs. rule-taker in international tax law\u201d, <em>Hong Kong Law Journal<\/em>, 2019, Volume 49, Part 3, 951\u2013978<\/li><li>Jingyi Wang, \u201cTax administration in China: is it rule without law?\u201d, <em>Asia Pacific Law Review<\/em>, 2018, Volume 26, No.2, 203\u2013227<\/li><li>Jingyi Wang and Wilson Chow, \u201cCapital gains tax with Hong Kong characteristics: desirability, feasibility and design\u201d, <em>Hong Kong Law Journal<\/em>, 2018, Volume 48, Part 2, 2018, 555\u2013576<\/li><li>Peng Wang and Jingyi Wang, \u201cHow China promotes its officers: Interactions between formal and informal institutions\u201d, <em>The China Quarterly<\/em>, 2018, Volume 234, 399-419<\/li><li>Jingyi Wang, \u201cHong Kong losing out in powering innovation: the necessity of introducing new R&amp;D tax incentives in Hong Kong\u201d, <em>Hong Kong Law Journal<\/em>, 2017, Volume 47, Part 1, 143\u2013170<\/li><li>Jingyi Wang, \u201cThe Chinese approach to transfer pricing: problems faced and paths to improvement\u201d, <em>British Tax Review<\/em>, 2016, Issue 1, 89\u2013118<\/li><li>Jingyi Wang, \u201cDoes a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?\u201d, <em>Australian Tax Forum<\/em>, 2015, Volume 30, Issue 2, 265\u2013298<\/li><\/ul><p style=\"color: #ac1618;\">Chapters<\/p><ul><li><em>Taxation of Cryptoassets and Web 3.0<\/em>, in Web3 Governance Law and Policy (<a href=\"https:\/\/www.routledge.com\/search?author=Joseph%20Lee\" target=\"_blank\" rel=\"noopener\">Joseph Lee<\/a>, <a href=\"https:\/\/www.routledge.com\/search?author=Jyh-An%20Lee\" target=\"_blank\" rel=\"noopener\">Jyh-An Lee<\/a> eds., Routledge, 2025)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34d72160 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34d72160\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e57b83e\" data-id=\"3e57b83e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ff6d666 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ff6d666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>&lt; People PROF. JINGYI WANG \u738b\u975c\u5b9c\u6559\u6388 Assistant Professor \u52a9\u7406\u6559\u6388 Tel\u00a0 \u00a0\u00a0 Fax Email Office SSRN (852) 3943 4396 (852) 2994 2505 jingyi.wang@cuhk.edu.hk Room 612Faculty of Law6\/F, Lee Shau Kee BuildingThe Chinese University of Hong KongSha Tin, NT, Hong Kong SAR https:\/\/ssrn.com\/author=2095525 Jingyi Wang is an Assistant Professor at the Faculty [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":0,"parent":66,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"categories":[14,37],"tags":[],"class_list":["post-18393","page","type-page","status-publish","hentry","category-academic-staff","category-people"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>PROF. 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JINGYI WANG \u738b\u975c\u5b9c\u6559\u6388 Assistant Professor \u52a9\u7406\u6559\u6388 Tel\u00a0 \u00a0\u00a0 Fax Email Office SSRN (852) 3943 4396 (852) 2994 2505 jingyi.wang@cuhk.edu.hk Room 612Faculty of Law6\/F, Lee Shau Kee BuildingThe Chinese University of Hong KongSha Tin, NT, Hong Kong SAR https:\/\/ssrn.com\/author=2095525 Jingyi Wang is an Assistant Professor at the Faculty [&hellip;]\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.law.cuhk.edu.hk\/app\/people\/prof-jingyi-wang\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Faculty of Law\" \/>\r\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CUHKFacultyofLaw\/\" \/>\r\n<meta property=\"article:modified_time\" content=\"2026-02-10T03:41:57+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.law.cuhk.edu.hk\/app\/wp-content\/uploads\/2020\/07\/JingyiWang2.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:site\" content=\"@cuhklaw\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.law.cuhk.edu.hk\\\/app\\\/people\\\/prof-jingyi-wang\\\/\",\"url\":\"https:\\\/\\\/www.law.cuhk.edu.hk\\\/app\\\/people\\\/prof-jingyi-wang\\\/\",\"name\":\"PROF. 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