The second lecture of the 2021 Innovation Forum,sponsored by CAS Law Institute and organized by the innovation project team of the "Innovative Research on the Rule of Law in Digital Economy", was held in the conference room of CASS Law Institute on the morning of May 25, 2021. The lecture, entitled "Legislation on Digital Taxation under the New Development Pattern", was given by Mr. Xiao Jing, an assistant research fellow at CASS Institute of Law, and presided over by Mr. JinShanming, an associate research fellow at the institute.

The lecture is divided into three parts, in which Mr. Xiao Jing discussed issues around the topics of the international background of legislationon digital taxation, digital taxation under the new development pattern, and the Chinese legislation on digital taxation.Professor Tang Jieyin from the Law School of University of CASS, Professor Xi Yuemin and Assistant Professor Hao Junqi from the Institute of Law served as commentators at the lecture.The lecture was attended by over 40 persons, including Professor XieZengyi, a deputy director of CASS Institute of Law, some researchers and post-doctoral fellows of CASS Law Institute, and some doctoral candidates and graduate students from the Law School of University of CASS.