Industry–Academia–Research–Application

Logos Research Institute

Dedicated to increasingly specialized, international, and cutting-edge research in tax-related AI

Logos Research Institute is a high-level research and consulting institution established with leading experts and scholars from China's tax sector. It provides tax data science and financial data technology research and advisory services to tax authorities, governments, and financial institutions.

Combining domestic and international perspectives, academia and practice, and business and technology, the institute continuously explores the value of data technology. Research focuses on data technology, FinTech, AI, blockchain, international tax, e-commerce tax, and capital-market tax. Since its founding, it has produced numerous industry research findings published in authoritative domestic and international media.

5booksProfessional publications
2projectsMajor research projects
38papersPublished papers

Research outcomes

Professional publications

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Major research projects

[1] Shanghai Stock Exchange — Research on Enterprise Profiling for Technology-Based Capital Market Supervision

[2] Major National Social Science Fund Project: Tax Administration Models in the Internet Plus Era; Subproject 4: Deep Integration of Big Data and Tax Administration in the Internet Plus Era

Published papers

[1] Lu Yufeng et al. Reflections on Using Generative AI, Represented by ChatGPT, to Improve Tax Compliance. Taxation Research, June 2023.

[2] Lu Yufeng. Internet Plus Smart Taxation: Trends, Patterns, and Recommendations [J]. International Taxation, 2017(04):15–18.

[3] LU Yufeng et al., Genuine Output and Genuine Productivity of China’s Provinces: A Big Data Based Interregional Input–Output Accounting, 23rd International Input-Output Conference, 2017.

[4] Tax Issues Surrounding the “Apple Tax.” Paper included in the Central University of Finance and Economics seminar on E-Commerce Tax Administration: Policy Outlook, Technology, and Methods, 2017.

[5] Hu Angang, Lu Yufeng et al. China Creates a “New Economy”: From Narrowing the Digital Divide to Reaping Digital Dividends [J]. Journal of the Chinese Academy of Governance, 2016(03):4–13.

[6] Studies on the 13th Five-Year Plan Period. Co-authored, Zhejiang People's Publishing House, May 2015.

[7] Economic Restructuring, Upgrading, and Long-Term Goals in the 13th Five-Year Plan Period. Journal of the Chinese Academy of Governance, April 2015.

[8] Hu Angang, Lu Yufeng et al. Reshaping China's Economic Geography: From Version 1.0 to 4.0 [J]. Economic Geography, 2015(12):1–10.

[9] Lu Yufeng. Action Innovation in Internet Plus Taxation [J]. China Taxation, 2015(8):31–33.

[10] Issues in Taxing E-Commerce. Paper accepted for the Central University of Finance and Economics salon on E-Commerce Tax Supervision and Tax Integrity, 2015.

[11] Determining the Tax Nature of International Domain Name Registration. Paper included in the State Taxation Administration E-Commerce Tax Forum hosted by Taxation Research, 2015.

[12] Survey Report on the Operation of the Tax Cube Integrated Information Management System. Keynote paper at the 2015 China Tax and Law Summit on Tax Governance and Internet Taxation in the Big Data Era, hosted by the Central University of Finance and Economics, 2015.

[13] Lu Yufeng. Cloud Computing, Big Data, and Intelligent Tax Administration [J]. China Taxation, 2014(2):60–62.

[14] Cloud Computing, Big Data, and Intelligent Tax Administration. China Taxation, February 2014.

[15] Strengthening Non-Resident Tax Administration Using Third-Party Information. Beijing State Taxation Bureau research, 2014.

Research focus

Expanding CRS information exchange applications

Expanding CRS information exchange applications

Anti-avoidance research in the post-BEPS era

Anti-avoidance research in the post-BEPS era

Global cross-border transfer pricing advice

Global cross-border transfer pricing advice

Big-data-driven tax administration innovation

Big-data-driven tax administration innovation

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