Find us on Facebook Find us on LinkedIn Follow us on Twitter Subscribe to our YouTube channel

Yi Hua Eva Huang

Yi Hua Eva Huang

Mtax; B.Arts B.Com (Hons); ATIA
Lecturer

Rm 518
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9114 0951
Fax +61 2 9351 7471
eva.huang@sydney.edu.au


Bio

Eva Huang holds a Masters of Taxation and a B Arts and B Com with First Class Honours in Commercial Law from The University of Sydney, specialising in taxation. Her majors were Accounting, Economics, Social Policy and German. After graduating, she worked for a year as a policy analyst in the Commonwealth Treasury. She participated in advising the government on tax policies in relation to the not-for-profits sector and in drafting policy in relation to fringe benefits tax.

Eva researches and teaches in the areas of taxation and commercial law, focusing on comparative studies between China and developed countries. Eva has strong collaborative links with Xiamen University, a 985 project University and an acknowledged leader in tax research and teaching in China. She is an Adjunct Associate Professor of the Department of Public Economics of Xiamen University. She is also an Adjunct Researcher of the Center for International Tax Law and Comparative Taxation of Xiamen University. Through interdisciplinary research with leading public finance and commercial law scholars, Eva contributes to the international debate on China's tax policy reforms. This research provides her the context for her PhD dissertation, which focuses on the funding of China's social security system.

Eva is the founding and current editor of the Journal of Chinese Tax and Policy, the first English language journal with an exclusive focus on taxation policies and laws in China. She is also the convener of the International Conference of Chinese Tax and Policy which is the annual conference of the Journal.

One of Eva's collaborative projects has resulted in a book project. Eva is co-authoring Taxation in China with Professor Yang Bin, one of the most esteemed tax scholars in China and the deputy vice-chancellor of Xiamen University. Eva's other collaborative projects relate to the constitutionalism debate on tax reform arising from the current policy directives of China's new leadership; and tax planning in China.Eva is on the Chinese State Administration of Taxation's list of foreign experts, qualified to advise on tax reform issues. Eva is a member of the International Fiscal Association, and a fellow of the Taxation Law and Policy Research Institute of Monash University. She is a NAATI accredited professional translator experienced at translating and interpreting between Chinese and English in a range of fields including large scale academic lectures, conferences, high level business negotiations, and journal and book publications.

Eva's university teaching is concentrated on units of study at undergraduate and postgraduate levels addressing the Chinese legal and regulatory framework for businesses. Eva's research collaborations and experiences in her family's business have allowed her to develop these subjects with a strong business focus.

Publications

2014

1
Book/s

Yang B and Huang E 2014 Forthcoming 'Taxation in China', Thomson Reuters, Sydney, Australia

4
Journal Article/s

Huang E and Underwood N 2014 'The Impact of Tax Holidays on Renewable Energy Project Development in China: A cost benefit analysis', Journal of Chinese Tax and Policy (2013), vol.3:2, pp. 270-85 Link

5
Conference Paper/s

Huang E, Bai Z and Wu Z 2014 'Should the PRC's VAT tax base expansion extent to financial services - considering Australian and New Zealand Experiences', 2014 International Conference of Chinese Tax and Policy, Xiamen, China, 14th December 2014

2013

5
Conference Paper/s

Huang E 2013 'Could the VAT tax base extend to cover second-hand residential property?', International Conference of Chinese Tax and Policy - "Taxation of Real and Immovable Property", Xiamen, China, 15th December 2013

Zhu Y and Huang E 2013 'The Practical Choice for Real Property Tax Reform', International Conference of Chinese Tax and Policy - "Taxation of Real and Immovable Property", Xiamen, China, 15th December 2013

11
Seminar Paper/s

Huang E 2013 'Thinking about Business in Law, Law School Research Forum, Xiamen, China, 10 December 2013

Huang E 2013 'The Constitution as a Source for Tax Law Making in China – An analysis of the Current State of Tax Law Making in the PRC, Young Scholars of Public Finance and Taxation Seminar Series, Xiamen, China, 6 December 2013

2012

4
Journal Article/s

Huang E 2012 'Editorial', Journal of Chinese Tax and Policy, vol.2:1, pp. 1

Huang E 2012 'Editorial', Journal of Chinese Tax and Policy, vol.2:2, pp. 29

5
Conference Paper/s

Huang E, Underwood N and Meade J 2012 'A cost benefit analysis of providing tax holidays for China's renewable energies sector', International Conference of Chinese Tax and Policy, Guangzhou, China, 25th November 2012

Huang E and Li S 2012 'Centralised Contributions of Retirement Income Insurance in China – tax model analysis (in Chinese)', International Conference of Chinese Tax and Policy, Guangzhou, China, 25th November 2012

Huang E, Catterson J, Meade J and Pham R 2012 'Should China adopt client professional privilege for tax advisors? A feasibility study of the implementation of client legal privilege in China', International Conference of Chinese Tax and Policy, Guangzhou, China, 25th November 2012

Huang E 2012 'The Systemic Background to a Feasibility Study of Contributions to Retirement Income Funding in China', 24th Annual Conference of the Australasian Tax Teachers Association - "Tax Change: Convergence or Divergence", Sydney, Australia, 18th January 2012

8
Magazine Article/s

Huang E 2012 'Book Review: "Taxpayer Rights to Compensation for Tax Office Mistakes" by Bevacqua', Australasian Tax Teachers' Association ATTA News

11
Seminar Paper/s

Huang E 2012 'The Constitutional and Legal Basis for Successful Tax Administration in Australia, Guest Lecture to Mtax by Coursework for the SAT Students in Xiamen University, Subject: Chinese Tax Systems Seminar, 4 December 2012

Huang E 2012 'Budgetary Transparency in Relation to Intergovernmental Transfers, Can China Learn from the Practices in Australia?, Guest Lectures to PhD students of Xiamen University, PhD Coursework Subject: Comparative Public Finance,, Xiamen, China, 4 December 2012

Huang E 2012 'The Tax Policy, Law and Administrative Methods in Australia – Using the Difficulty in Distinguishing Debt and Equity as an Example, Young Scholars of Public Finance and Taxation Seminar Series, No. 19, Xiamen University, Xiamen, China, 28 November 2012

Huang E 2012 'The Tax Nature of Centralised Contributions of Retirement Income Insurance in China, University of Sydney Law School Tax Law Work-in-Progress Seminar Series 2012, Australia, 4 September 2012

2011

4
Journal Article/s

Huang E and Ting A 2011 'Editorial', Journal of Chinese Tax and Policy, vol.1:1, pp. 8

Yang B and Huang E 2011 'Characteristics of the Chinese tax system and its cultural Underpinnings: a comparison with the West', Journal of Chinese Tax and Policy, vol.1:1, pp. 13-33

5
Conference Paper/s

Huang E 2011 'Australia’s experiences of Tax Inclusive Pricing at the Inception of GST, what can China learn from?', 2011 International Conference on China’s VAT Reform, Minjiang University, Fuzhou, China, 9th June 2011

Huang E 2011 'Research led teaching in Practice - starting from subject conceptualisation - New Chinese Tax subjects at both Undergraduate and Postgraduate levels in the Discipline of Business Law of The University of Sydney', 23rd Annual Conference of the Australasian Tax Teachers Association - "Tax - it's more than numbers", Melbourne, Australia, 22nd January 2011

2010

4
Journal Article/s

Huang E 2010 'Taxing Higher Education—HECS/Fee-HECS-HELP Repayments as a Tax and its Effects on the Progressive Tax Rate', International Journal of Accounting Information Science and Leadership, vol.3:6, pp. 12-22

Huang E 2010 'Identifying Hybrids in Australia: Comparing the TOFA Debt and Equity Rules and AASB 132 for a Definition of Shareholding', Journal of Law and Financial Management, vol.9:1, pp. 2-13

5
Conference Paper/s

Huang E 2010 'Should China adopt Australian summons and access powers? A comparative study of the access and summons powers of the revenue authorities of Australia and China', 9th International Conference on Tax Administration: Tax Administration: Building Bridges, 9th April 2010

Huang E 2010 'Taxing Higher Education—HECS/Fee-HECS-HELP Repayments as a Tax and its Effects on the Progressive Tax Rate', Intellectbase Academic Conference, Sydney, Australia, 9th March 2010

Yang B and Huang E 2010 'China’s major tax system: Characteristics and Development Directions', Other Governance: Business Regulation in China, Atax, UNSW, Sydney, Australia, 10th February 2010

Yang B and Huang E 2010 'Characteristics of the Chinese tax system and its cultural reasons: in comparison with the West', Other Governance: Business Regulation in China, Atax, UNSW, Sydney, Australia, 10th February 2010

Huang E and Yang B 2010 'Substance over Form? Principle based vs. Rules based drafting? Why doesn’t this good theory work in reality in drafting income tax laws? --the difficulties from two different worlds', Other Governance: Business Regulation in China, Atax, UNSW, Sydney, Australia, 10th February 2010

6
Conference Proceeding/s

Huang E 2010 'Tax Accounting vs. Tax Effect Accounting, is regulatory convergence a solution to the inconsistencies in this changing times?', 22nd Annual Australasian Tax Teachers’ Association Conference ATTA 2010 - "Changing Taxes for Changing Times", Sydney, Australia, 22nd January 2010

11
Seminar Paper/s

Huang E 2010 'Using Cross Disciplinary Research to Answer Your Research Question, Research Seminar given to the Research Masters Students at the Law School of Sun Yat-Sen University, Guangzhou, China, 11 December 2010

2009

4
Journal Article/s

Huang E 2009 'Cross-Regulatory Arbitrage: An Illustration from Leasing', Journal of Law and Financial Management, vol.8:1, pp. 8-13

5
Conference Paper/s

Huang E 2009 'Dividend out of profits in the tax law in Australia – a question of Facts', Applied Business and Entrepreneurship Association International Conference, Hawaii, United States, 1st - 30th November 2009

Huang E 2009 'To explore the appropriateness of the taxation treatment of leasing as a debt financing arrangement in Australia', 64th Annual Australasian Law Teachers' Association ALTA Conference - "The Doctor as GOD, The Corporation as QUEEN, What about the Country?", University of Western Sydney, Australia, 8th July 2009

Huang E 2009 'Leasing: Tax Arbitrage? Accounting Regulatory Arbitrage? Cross Arbitrage! A case study of the David Jones in-substance sale and leaseback transaction', 21st Australasian Tax Teachers' Association ATTA 2009 Annual Conference - "Tax and Sustainability", University of Canterbury, New Zealand, 21st January 2009

8
Magazine Article/s

Huang E 2009 'Book Review: "Tax Questions and Answers" by Fisher & Hodgson', Australasian Tax Teachers' Association ATTA News:June

Huang E 2009 'Book Review: "Australian Tax Analysis Cases, Commentary, Commercial Applications and Questions" by Coleman, Hart, Bondfield, MacKerchar, McLaren, Sadiq and Ting, 7th edition', Australasian Tax Teachers' Association ATTA News:July

2008

6
Conference Proceeding/s

Huang E 2008 'A discussion on income tax deductibility of donations in Australia', Australasian Tax Teachers' Association Annual Conference, 1st January 2008-31st December 2008

2007

4
Journal Article/s

Huang E 2007 'Should a form of client legal privilege be extended to clients of tax advisers other than lawyers?', The Tax Specialist, vol.11:2, pp. 143-53

Research Expertise

  • Chinese Tax
  • Tax policy
  • Impact of History and Culture on Policy in China
  • Chinese Business Practices
  • Tax accounting
  • The tax and accounting interface

Recent Units Taught