The Ministry of Education (MOE) recently released the approval results of the 2015 General Projects in Humanities and Social Sciences Research of MOE. The project "The influence of government-enterprise collusion on corporate tax evasion in the context of tax sharing: a theoretical and empirical measurement", which was declared by Prof. Tian Binbin of our school, was awarded the Youth Fund project with a grant of RMB 80,000 yuan, and the project approval number is 15YJC790097. It is reported that ZUEL applied 96 Planning projects and Special Task projects of MOE in 2015, 16 of which were approved, including 14 Humanities and Social Sciences Planning projects (including 2 Planning Fund projects and 16 Youth Fund projects), 1 Special Research Project on the Theoretical System of Socialism with Chinese Characteristics and 1 Special Project on Ideology and Politics in Colleges and Universities. In 2015, the approval rate of ZUEL in the MOE Humanities and Social Sciences Research Planning Project was 16.7%.