Heng Chen，born in Ganzhou, Jiangxi Province, lecturer in taxation, PhD. My research direction is fiscal and taxation theory and policy, involving the divergence between tax revenues and tax sources, income redistribution and other fields. I have presided over one provincial and ministerial project, participated in two national Social Science fund projects as a key member, and published three papers in CSSCI such as <Taxation Research> and <Contemporary Finance and Economics.