---
source_url: "https://www.snai.edu/overseas/2018/0404/79469.shtml"
title: "LI Xinning"
meta_description: "LI Xinning is a lecturer and post-graduate supervisor at Shanghai National Accounting Institute, holding a 2016 PhD in Public Economics from Shandong University. Her research focuses on tax mix, tax structure, and international tax comparison."
publish_date: "2018-04-04"
modify_date: "2025-09-25"
author: "上海国家会计学院"
publisher: "上海国家会计学院"
category: "Supervisors"
language: "zh-CN"
priority: 0.5
---

# LI Xinning
> LI Xinning is a lecturer and post-graduate supervisor at Shanghai National Accounting Institute, holding a 2016 PhD in Public Economics from Shandong University. Her research focuses on tax mix, tax structure, and international tax comparison.

## 一、详细说明 
PhDofPublicEconomics,Post-graduatesupervisor

DepartmentofR&D/InstituteofAppliedEconomics,ShanghaiNationalAccountingInstitute(SNAI)

**AreasofInterest**： 

taxmix/taxstructure

internationalcomparisonontaxations

publicgoods

**Education**： 

| 2016 | Ph.D.,PublicEconomics,ShandongUniverstiy |
| --- | --- |
| 2013-2016 | ExchangeStudent,ShanghaiUniversityofFinanceandEconomics |
| 2012 | M.A.,PublicEconomics&PublicFinance,UniversityofRennes1,France |
| 2010 | B.S.,Finance,ShandongUniversityatWeihai |

**AcademicAppointment**： 

| ShanghaiNationalAccountingInstitute(SNAI) |  |
| --- | --- |
| 2016 | Lecturer,Post-graduatesupervisor |

**Publications**： 

**Papers**： 

[1]ExitTax:BasicIssuesandInternationalPractice.*TaxationResearch*： ,2016(4).(1/3)

[2]TheTrendofTaxStructureChangesinVariousCountriesandItsReflection.*TaxationResearch*： ,2015(1).(2/2)

[3]What’stheEffectsonFairnessandEfficiencyWithanIncreasingDirectTaxRatio?----AnanalysisBasedonCGEModel.*DongYueTribune*： ,Dec.,2014,Vol.35,No.12.(1/2)

[4]AnAnalysisontheFeaturesandCausesofTaxStructureinSouthAfrica.*InternationalTaxationinChina*： ,2014(7).(1/2)

[5]FeaturesandRevelationofBrazil’sTaxStructure:OnthePerspectiveofChina-BrazilComparison.*JournalofCentralUniversityofFinanceandEconomics*： ,2014(7).(2/3)

[6]AComparisonStudyonTaxStructureChangesinBRICSFOUR.*TaxationResearch*： ,2014(1).(3/3)

**Books**： 

WithLIHua,FANLimingetal.,*OptimizingChina*： *’sTaxStructure:DirectionandPath*： .Beijing:EconomicSciencePress,2015.

**WorkinProgress**： 

[1]*TaxStructureChangesinBRICS:Courses,CausesandEffects*： .Tobepublishedundercontract.

[2]WithFANLiming,ZHUWeiqunetal.,*AnInternationalComparativeStudyonExitTax*： .

## 二、引用与来源
- 原文来源：<>
- 机构：上海国家会计学院
- 版权声明：上海国家会计学院版权所有