中央财经大学国家财经战略研究院
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曹明星

Secretary of the CPC Committee, Vice Dean, Assistant Dean, and Director of the International Tax Research Center, Central University of Finance and Economics · Professor · Ph.D. Supervisor · Institute of Regional and Country Economics

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曹明星
Research profile
Position
Secretary of the CPC Committee, Vice Dean, Assistant Dean, and Director of the International Tax Research Center, Central University of Finance and Economics · Professor · Ph.D. Supervisor
Research units
Institute of Regional and Country Economics
Public email
bristar@cufe.edu.cn

Cao Mingxing, Professor, whose main research field includes international taxation.

International TaxationDigital EconomyRegional and Country Economics
Research questions

Questions grounded in published work

  1. Q01

    What are 曹明星’s principal studies and publications in International Taxation?

    Supporting work
  2. Q02

    What articles, books or projects has 曹明星 produced on International Taxation?

    Supporting work
  3. Q03

    What research has 曹明星 conducted on “国家社科基金后期资助项目：新时代国际税收治理问题研究 2021”?

    Supporting work
  4. Q04

    What questions does 曹明星 address in “国际税收基础international tax primer”?

    Supporting work
Research record

Publications, projects and policy work

Research overview
  • 1.财政部项目：我国数据资产征税、管理相关问题分析，2023
  • 2.国家社科基金后期资助项目：新时代国际税收治理问题研究 2021
  • 3.北京市社科基金重点项目：数字经济税收改革与北京市财税可持续发展问题研究 2022
Papers and articles
  1. 2023

    BEPS十年：国际反避税全球共治观察，税务研究，王文静、曹明星，2023-09-01

    Source
  2. 2022

    数字经济下的数据要素治理与数字税收改革——基于“信用价值集聚生产”创新经济理论的初步探讨，税务研究，曹明星，2022-11-01

    Source
  3. 2022

    数字经济国际税收改革：理论探源、方案评析与中国抉择，财贸经济，曹明星，2022-01-17

    Source
  4. 2022

    经合组织数字经济国际税收改革的方案逻辑与中国应对——一个基于新市场财政学的分析框架，当代财经，马海涛、曹明星、白云真，2022-01-15

    Source
  5. 2021

    OECD数字税改方案述评：理论阐释、权益衡平与规则建构，税务研究，曹明星，2021-06-09

    Source
  6. 2021

    国际税收治理变革的几个基本问题探讨——数字经济下的税收权力、价值创造、公私交换与税基确定，国际税收，杜建伟、曹明星，2021-01-05

    Source
  7. 2021

    International tax governance in the Digital Era: a Chinese PerspectiveEuropean and international journal of tax law, EUROPEAN AND INTERNATIONAL TAX LAW JOURNAL,邓力平、曹明星,2021-01-01

    Source
  8. 2020

    私人交换+公私交换：从政府贡献视角补全可比交易全景，税务研究，曹明星、杜建伟，2020-07-01

    Source
  9. 2019

    新市场财政学的研究议题与未来趋向，经济与管理评论，白云真、曹明星，2019-09-06

    Source
  10. 2019

    直面经济数字化国际税收改革真问题:利润分配新规则的重构、解构与建构，国际税收，刘奇超、曹明星、王晶晶，2019-08-09

    Source
  11. 2019

    BEPS背景下转让定价税制的冲突与协调——以特殊地域优势的利润分割原则与方法为中心，税务研究，曹明星，2019-06-01

    Source
  12. 2019

    求本溯源存异求同:国际税收竞争与协调的最新发展与完善路径，国际税收，曹明星、杜建伟，2019-01-09

    Source
Research projects
  1. 2023

    财政部项目：我国数据资产征税、管理相关问题分析，2023

    Source
  2. 2022

    北京市社科基金重点项目：数字经济税收改革与北京市财税可持续发展问题研究 2022

    Source
  3. 2022

    进口税收优惠政策的国际比较研究2022

    Source
  4. 2021

    国家社科基金后期资助项目：新时代国际税收治理问题研究 2021

    Source
  5. 2013

    国家社科基金项目：电子商务课税证据法律问题研究 2013

    Source
  6. 2021

    构建新发展格局研究2021

    Source
  7. 2020

    新冠肺炎疫情和提升国家治理体系与治理能力的研究2020

    Source
  8. 2020

    数字经济下的全球税收治理变革与中国方案2020

    Source
  9. 2018

    世界主要国家政府债务立法研究2018

    Source
  10. 2017

    自然人涉外税收征管问题研究2017

    Source
  11. 2017

    国际税收发展40年——国际税收合作2017

    Source
Books and blue books
  1. 2022

    数字经济国际税收治理变革：理论、战略与政策篇，社科文献出版社，2022-07-01

    Source
  2. 2022

    数字经济国际税收治理变革：挑战、应对与机制篇，社科文献出版社，2022-07-01

    Source
  3. 2022

    数字经济国际税收治理变革：案例、专题与评注篇，社科文献出版社，2022-07-01

    Source
  4. 2022

    新兴国家的金融治国方略2022-01-01

    Source
  5. 2020

    Controlled Foreign Company Legislation, IBFD,2020-12-01

    Source
  6. —

    国际税收基础international tax primer

    Source
  7. —

    国际税收理论与政策

    Source
  8. 2018

    Removing Tax Barriers to China's Belt and Road Initiative, WOLTERS KLUWER,2018-12-01

    Source
Research recognition
  1. 2022

    2022第六届邓子基国际税收优秀论文一等奖

    Source
  2. 2021

    2021年度“数字经济与税收治理”征文一等奖

    Source
  3. 2021

    2021第五届“邓子基国际税收论文奖”二等奖

    Source
  4. 2017

    2017财政部共建课题优秀成果奖

    Source
  5. 2016

    2016“首届全国税务专业硕士优秀案例”一等奖

    Source
Public presence

Research updates and media

All updates
Official Website of NAFES · 11/25/2025

Special Lecture "Memorials, Decrees, and Governance: Fourteen Disciplines of Outstanding Think Tank Reports" Successfully Held

On the afternoon of November 20, 2025, NAFES and the School of Culture and Media jointly held a special think tank lecture in Academic Hall 604, Xueyuan Nanlu Campus. Research Fellow Zhou Xiangzhi, Director of the Policy Research and Think Tank Development Department of the Hunan Academy of Social Sciences (Development Research Center of the People's Government of Hunan Province), was specially invited to deliver a lecture entitled "Memorials, Decrees, and Governance: Fourteen Disciplines of Outstanding Think Tank Reports" for CUFE faculty and students. The lecture was chaired by Professor Cao Mingxing, Party Secretary of NAFES. Figure 1: Lecture Scene. Drawing on years of practice, Research Fellow Zhou Xiangzhi systematically elaborated on key points for writing high-level think tank reports from fourteen aspects and...

Academic and professional record

Professional experience

  • 2025 Secretary of the CPC Committee and Professor, National Academy of Financial and Economic Strategy (NAFES), Central University of Finance and Economics
  • 2023–2025 Dean, Secretary of the General CPC Branch, and Professor, Institute of Finance and Economics, Central University of Finance and Economics
  • 2019–2023 Vice Dean and Associate Professor/Professor, Institute of Finance and Economics, Central University of Finance and Economics
  • 2016–2019 Executive Deputy Director and Associate Professor, Collaborative Innovation Center for China Financial Development, Central University of Finance and Economics
  • 2008–2016 Lecturer/Associate Professor, Assistant Dean/Vice Dean, School of Taxation, Central University of Finance and Economics
  • 2001–2008 Attorney at Law, Shanghai Law Firm (Part-time after 2006)
  • 1992–2000 Instructor, English Teaching and Research Section, PLA Jinan Army Academy
  • Academic Papers
  • 1. A Decade of BEPS: Observations on Global Governance of International Anti-Tax Avoidance, Taxation Research, Wang Wenjing, Cao Mingxing, 2023-09-01
  • 2. Data Factor Governance and Digital Tax Reform in the Digital Economy: A Preliminary Discussion Based on the Innovative Economic Theory of "Credit Value Agglomeration and Production", Taxation Research, Cao Mingxing, 2022-11-01
  • 3. International Tax Reform in the Digital Economy: Theoretical Origins, Evaluation of Proposals, and China's Choice, Finance & Trade Economics, Cao Mingxing, 2022-01-17
  • 4. Logic of OECD International Tax Reform Proposals for the Digital Economy and China's Response: An Analytical Framework Based on New Market Public Finance, Contemporary Finance & Economics, Ma Haitao, Cao Mingxing, Bai Yunzhen, 2022-01-15
  • 5. A Review of the OECD Digital Tax Reform Proposal: Theoretical Explanation, Balancing of Rights and Interests, and Rule Construction, Taxation Research, Cao Mingxing, 2021-06-09
  • 6. Discussion on Several Fundamental Issues in the Transformation of International Tax Governance: Taxing Rights, Value Creation, Public-Private Exchange, and Tax Base Determination in the Digital Economy, International Taxation in China, Du Jianwei, Cao Mingxing, 2021-01-05
  • 7. International tax governance in the Digital Era: a Chinese Perspective, European and International Journal of Tax Law, Deng Liping, Cao Mingxing, 2021-01-01
  • 8. Private Exchange + Public-Private Exchange: Completing the Panorama of Comparable Transactions from the Perspective of Government Contribution, Taxation Research, Cao Mingxing, Du Jianwei, 2020-07-01
  • 9. Research Topics and Future Trends of New Market Public Finance, Review of Economy and Management, Bai Yunzhen, Cao Mingxing, 2019-09-06
  • 10. Confronting the Real Issues of International Tax Reform in the Digitalized Economy: Deconstruction, Reconstruction, and Construction of New Profit Allocation Rules, International Taxation in China, Liu Qichao, Cao Mingxing, Wang Jingjing, 2019-08-09
  • 11. Conflict and Coordination of Transfer Pricing Tax Regimes under the BEPS Context: Centering on Profit Split Principles and Methods for Location-Specific Advantages, Taxation Research, Cao Mingxing, 2019-06-01
  • 12. Tracing the Roots and Seeking Common Ground While Reserving Differences: Recent Developments and Improvement Paths in International Tax Competition and Coordination, International Taxation in China, Cao Mingxing, Du Jianwei, 2019-01-09
  • Research Projects
  • 1. Ministry of Finance Project: Analysis of Issues Related to the Taxation and Management of Data Assets in China, 2023
  • 2. National Social Science Fund of China Post-funded Project: Research on International Tax Governance in the New Era, 2021
  • 3. Beijing Social Science Fund Key Project: Research on Digital Economy Tax Reform and the Sustainable Development of Public Finance and Taxation in Beijing, 2022
  • 4. National Social Science Fund of China Project: Research on Legal Issues Concerning Taxation Evidence in Electronic Commerce, 2013
  • 5. International Comparative Study of Preferential Import Tax Policies, 2022
  • 6. Research on Constructing the New Development Paradigm, 2021
  • 7. Research on the COVID-19 Pandemic and Enhancing the National Governance System and Governance Capacity, 2020
  • 8. Transformation of Global Tax Governance in the Digital Economy and the Chinese Solution, 2020
  • 9. Research on Government Debt Legislation in Major Countries of the World, 2018
  • 10. Research on Tax Administration Issues Concerning Foreign-Related Natural Persons, 2017
  • 11. 40 Years of International Taxation Development: International Tax Cooperation, 2017
  • Latest Publications
  • 1. Transformation of International Tax Governance in the Digital Economy: Theory, Strategy, and Policy, Social Sciences Academic Press, 2022-07-01
  • 2. Transformation of International Tax Governance in the Digital Economy: Challenges, Responses, and Mechanisms, Social Sciences Academic Press, 2022-07-01
  • 3. Transformation of International Tax Governance in the Digital Economy: Cases, Special Topics, and Commentaries, Social Sciences Academic Press, 2022-07-01
  • 4. Financial Statecraft in Emerging Economies, 2022-01-01
  • 5.Controlled Foreign Company Legislation, IBFD,2020-12-01
  • 6.Removing Tax Barriers to China's Belt and Road Initiative, WOLTERS KLUWER,2018-12-01

Courses

  • Fundamentals of International Taxation (International Tax Primer)
  • International Tax Theory and Policy
  • Honors & Awards
  • First Prize, 6th Deng Ziji Outstanding Paper Award in International Taxation, 2022
  • First Prize, "Digital Economy and Tax Governance" Essay Competition, 2021
  • Second Prize, 5th "Deng Ziji International Tax Paper Award", 2021
  • Outstanding Achievement Award for Ministry of Finance Joint Project, 2017
  • First Prize, 1st National Master of Taxation (MT) Outstanding Teaching Case Competition, 2016