诺丁汉大学商学院(中国)
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Man Hung Alvin Cheng

会计学助理教授 , 诺丁汉大学商学院(中国)

学历

PhD     (怀卡托大学)
MMS    (怀卡托大学)
PGDip  (怀卡托大学)
BCom  (奥克兰大学)
CA ANZ (澳洲和新西兰特许会计师公会)
CPA Australia (澳洲会计师公会)
英国高等教育学会外籍会士

联系方式

  •  中国浙江省宁波市泰康东路199号
     宁波诺丁汉大学行政楼460室
     邮编:315100  
     
  • +86 574 8818 0000 Ext. 8249
  • +86 574 8818 0125 
  • Man-Hung-Alvin.Cheng@nottingham.edu.cn
  •  

   Alvin Cheng

简介

 

自2014年以来,郑敏鸿博士一直在诺丁汉大学商学院工作。加入诺大之前,郑博士已在怀卡托大学工作了近十年,并在新西兰联合理工学院工作了三年。郑博士是一名特许会计师和注册会计师,拥有会计学博士学位。因为他的特许会计师事务所工作经验,他与国际会计专业机构有着良好的合作关系。

郑博士拥有超过15年的学术研究经验。他曾在多家期刊上发表论文,并审阅了亚洲和澳大利亚期刊的论文,他也是新西兰奥克兰大学的访问学者。郑博士的研究兴趣主要为:资本利得税(财产转让所得)、企业所得税、企业社会责任报告、网络会计财务报告、国际税收、增值税、税收合规、避税和逃税。

教学简介 

研究生教学

 

会计财务报告

税收合规

税务商业计划

荣誉和奖项

2012年USU学生会20强讲师奖

研究简介

郑博士的主要研究领域侧重于批判性地分析小企业和国际企业的税收政策。他的其他研究领域包括:调查企业所得税与企业社会责任之间的关系、探讨税务审计对企业业务的影响和商业实践中的税务合规、分析一般反避税制度、以及研究中国公司如何克服未来“一带一路”税务上的困难与挑战。郑博士是特许会计师,并在多家从业者的期刊上发表,如“特许会计师杂志”和“新西兰商业法季刊”。

研究兴趣

• 资本利得税 (财产转让所得)

• 企业所得税

• 企业社会责任报告

• 网络会计财务报告

• 国际税收

• 增值税

• 税收合规

• 避税和逃税

发表文章包括

期刊论文

Cassidy, J. A., & Cheng, M. H. A. (2017). The 'Bright-line' measures: The tax implications for China. Asia Pacific Law Review, 25 (1), 17-28.

Cassidy J., & Cheng, A. (2017). Reshaping the Financial Regulatory Framework in China: Improving the Individual Income Tax on Securities Trading, Journal of Chinese Tax & Policy, 6(1), 2-24.

Wang, J., Cheng, A., & Hooper, K.C. (2014). Comprehensive income and CGT, New Zealand Law Journal, Vol 91.

Cassidy, J., Cheng, A., & Yong, S. (2014). Is a Capital Gains Tax the Answer to New Zealand’s Tax Alchemy. The New Zealand Business Law Quarterly, 20, 40-64.

Cheng, A., & Yong, S. E. (2011). Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: Tax Practitioners' Perspectives. The Social and Management Research Journal. 8 (1). ISSN 1675-7017.

Yong, S., & Cheng, A. (2011). The Inland Revenue's Taxpayer Charter and the Small Business Community. New Zealand Journal of Taxation Law and Policy, 17 (3), 245-266.

Cheng, A., Davey, H., & Hooper, K. (2010). Tax teachers’ perceptions on taxing capital gains in New Zealand. New Zealand Journal of Taxation Law and Policy, 16(2), 217-246.

Cheng, A., Hooper, K. & Davey, H. (2000). A Capital Gains Tax for New Zealand: A comparative study of the UK and Australian models. Asian Review of Accounting, 8(2), 43-49.

专业期刊

Cheng, A., & Moriarity, S. (2014, February). Conference a hub for like minds. The Chartered Accountants Journal, 89(1), 6.

著作章节

Low, M., Davey, H., Ling, A., Sharma, U., Cheng, A. (2013). Accounting principles and practice for New Zealand students. Victoria, Australia: Cengage Learning Australia Pty Limited.

会议论文演示文稿包括

Cassidy J. & Cheng, A. (2019). A toss of a (bit)coin: The uncertain nature of the legal status of cryptocurrencies. Paper accepted for presentation at the Australasian Tax Teachers Association Conference, January 2019, Perth, Australia.

Cheng A. & Gebremariam, B. T. (2018). Tax challenges for Chinese outbound investments along the One Belt One Road: A case study of Chinese outbound investments in Ethiopia. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2018, Nanchang, China.

Cheng A., Ma, A, Thadani, D. “Health Technology Assessment (HTA): Exploring the information needs in decision-making process of adopting new health technologies”. Presented at the CHE Workshop on Health Economics, 10th November 2018, University of Nottingham Ningbo China.

Cassidy J., Cheng, A., Huang, E. & Le, T. (2018). A toss of a (bit)coin: The uncertain nature of the legal status of cryptocurrencies. Paper accepted for presentation at the Asia Conference on Business and Economic Studies (ACBES), August 2018, Ho Chi Minh, Vietnam.

Cassidy J., & Cheng, A. (2017) Belt and Road Intuitive (BRI): The Tax Implications in Australia, China and New Zealand. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2017, Yunnan, China.

Cheng, A. & Gebremariam, B. T. (2017) The Role of Tax Agents in Improving Tax Compliance of Small and Medium Enterprises (SMEs) in Ethiopia: Lessons from New Zealand and China. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2017, Yunnan China.

Seufert, J. & Cheng, A. (2017). Corporate Social Responsibility (CSR) Disclosure in China. Paper accepted for presentation at the CSEAR North-Asia Hong Kong Conference, December 2017, Hong Kong.

Huang E., & Cheng, A. (2017) Will Value Added Taxation reform stop the VAT avoidance and evasion in china? Paper accepted for presentation at the International Conference of Chinese Tax and Policy, Jan 2017, Sydney.

Cassidy J., & Cheng, A. (2017) Legislative responses to GST Tax avoidance in Australia and New Zealand: Lessons for China? Paper accepted for presentation at the International Conference of Chinese Tax and Policy, Jan 2017, Sydney.

Cassidy, J. & Cheng M H A. (2015) Individual Income Tax Reform: Removing the obstacles to assets securitisation. Paper submitted to the International Conference of Chinese Tax and Policy, Xiamen University, Xiamen, China. December 12-13, 2015.

Cheng M H A. (2015). Bridging the Gap between Taxpayers and Authorities: An Analysis of Tax Experts’ Attitudes towards the Taxation of Capital Gains. Paper accepted for presentation at the 5th Biennial Conference of the World Accounting Frontiers Series (WAFS), Macau, China. 27 - 30 May 2015.

Cheng A., & Hart, C. (2013). Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education. Auckland Region Accounting Conference 2013, Unitec, Auckland, New Zealand, November.

Cheng A., & Yong, S. (2013). New Zealand and capital gains tax: A tax experts’ perspective. Auckland Region Accounting Conference 2013, Unitec, Auckland, New Zealand, November.

Cassidy J., Cheng, A., & Yong, S. (2013). Is a Capital Gains Tax the Answer to New Zealand’s Tax Alchemy? 25th Annual Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, January.

Cheng, A., Davy, H., and Ryan, J. (2011). Identifying the Factors Affecting Tax Experts' Perceptions of the Desirability of Adopting a Comprehensive Capital Gains Tax in New Zealand. Auckland Region Accounting Conference. Auckland, New Zealand, 25 November.

Cheng, A., and Yong, S. (2011). Practitioners' Views on Alternative Capital Gain Tax Structures for New Zealand. Auckland Region Accounting Conference. Auckland, New Zealand, 25 November.

Cheng, A. (2010), Changing times: Should capital gains be taxed more comprehensively than at present? The 22nd Annual Conference of the Australasian Tax Teachers Association, University of New South Wales, Sydney, Australia, January.

Cheng, A. (2009). Capital Gains Tax: Developing a sustainable income tax policy for acceptance in New Zealand. The 21st Annual Conference of the Australasian Tax Teachers Association, Christchurch, New Zealand, January.

Cheng, A. (2008). Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: A Tax Practitioners' Perspective. The 20th Annual Conference of the Australasian Tax Teachers Association, Hobart, Australia, January.

Cheng, A., Davey, H. & Hooper, K. (2007). Explorations of structure and choice in taxing capital gains in New Zealand: A quantitative and qualitative inquiry. The 19th Annual Conference of the Australasian Tax Teachers Association, Brisbane, Australia, January.

Cheng, A., Coy, D. & Lawrence, S. (2000). Measuring the Quality of Corporate Financial Websites: A New Zealand study. The 12th Asian-Pacific Conference on International Accounting Issues, Beijing, China, October.

Cheng, A., Hooper, K. & Davey, H. (2000). Taxation of Capital Gains in New Zealand: Lessons drawn from the UK and Australian Models, AAANZ Conference, Hamilton Island, Australia, July.

Cheng, A., Hooper, K. & Davey, H. (1999). Designing a Capital Gains Tax for New Zealand: Lessons drawn from the UK and Australian Models, Proceedings from the Eleventh Asian-Pacific Conference on International Accounting Issues, Melbourne.

奖金获奖

2017,2018年商学院小型研究基金

2017,2018年IAPS 小型研究基金