Zhou Renqing
- Full name: Zhou Renqing
- Lifespan: 07.11.1913-Still living
- Age: 110 years
- Birthplace: Changsha, Hunan Province, China
- Last residence: China
- Application date: 10.07.2024
- Validation date: (Pending)
- Validation source: Brian Hsu
Biography
Zhou Renqing was born in Changsha, Hunan Province, China on 7 November 1913. From 1920 to 1924, he studied poetry and scriptures in a private school in Xiangtan, Hunan for four years. In 1924, he went to school in the third grade of Sanyu Primary School in Xiangtan, Hunan, that is, he started primary school from the third grade; in 1926, he went to school in Changsha Youth Association, and then took English tutoring at the home of a teacher in the association; in 1928, he took English and mathematics tutoring at the home of a teacher in Changsha Guangyi Middle School, and took tutoring in the high school tutorial class of Changsha Guangya Middle School; in 1929, he studied in the high school department of Changsha Provincial No. 1 Middle School until graduation; in 1932, he was admitted to the Law and Economics Department of National Wuhan University and graduated in 1936.
After graduating from Wuhan University in 1936, Zhou Renqing first went to Nanjing, Jiangsu, and worked as a clerk in the Accounting Department of the Ministry of Communications of the Republic of China. At the end of 1937, he went to Guilin, Guangxi, and worked as an accountant in the Accounting Office of Guangxi University. In 1938, he went to Changsha, Hunan, and worked as a clerk in the Hunan Income Tax Office under the Direct Taxation Bureau of the Ministry of Finance. From then on, he began his tax career. He served as the director of the Direct Taxation Branch in Changsha, Zunyi, Bengbu and Changzhou, and the chief of the third section of the Division of the National Taxation Bureau of the Ministry of Finance. He was also appointed as a lecturer in the Department of Economics of Hunan University. As of 1949, he had worked and lived in as many as 18 places, namely Nanjing, Changsha, Guilin, Changsha, Chongqing, Xiangtan, Shaoyang, Changsha, Chongqing, Chenxi, Liling, Zunyi, Wuhu, Bengbu, Changzhou, Nanjing, Guangzhou and Chongqing, moving every eight and a half months on average.
After the founding of the People‘s Republic of China in 1949, Zhou Renqing continued to work as a tax professional. As the country passed the difficult period of internal and external troubles, he was finally able to settle down and concentrate on studying taxation. With his rich knowledge structure, academic foundation and practical experience, he became a senior tax expert of the new generation.
In 1979, Zhou Renqing participated in translating two international tax treaty models, namely the Organization for Economic Cooperation and Development Model Convention for the Avoidance of Double Taxation on Income and Property (OECD Model) and the United Nations Model Convention for the Avoidance of Double Taxation on Income and Property (UN Model). The translation of these two models provided important references and templates for China to negotiate and sign double taxation avoidance agreements with other countries. Relatively speaking, the OECD model is conducive to safeguarding the interests of developed countries, while the UN model is conducive to safeguarding the interests of developing countries. Therefore, at that time, China mainly referred to the UN model when negotiating and signing double taxation avoidance agreements with other countries.
In 1981, the first round of negotiations on the China-Japan tax treaty was held in Beijing. Zhou Renqing played a very important role in this round of negotiations. In the fierce debate, he referred to the basic principles of the two international tax treaty models mentioned above, combined with China’s actual situation, argued with reason, and safeguarded the tax rights and interests of the motherland. His diligence and dedication also won the respect and praise of his negotiating opponents. On 6 September 1983, the China-Japan Tax Agreement was formally signed. Chinese State Councilor and Foreign Minister Wu Xueqian and Japanese Foreign Minister Shintaro Abe signed the agreement on behalf of their respective governments. This was the first double taxation avoidance agreement negotiated and signed by the Chinese government.
Before retiring in 1986, Zhou Renqing attached great importance to the accumulation and inheritance of tax knowledge, and he continued to write and pave the way for future generations. He also participated in the establishment, writing, translation and review of some tax newspapers and periodicals , and served as deputy editor-in-chief of Sichuan Taxation News.
In January 1986, then 72-year-old Zhou Renqing retired, passed the baton of tax work to his successors.
In the 37 years since his retirement, Zhou Renqing has been healthy in both body and mind, following the way of nature, and keeping a peaceful and indifferent mind, but still has frequent mental and physical activities.
His daily life is very regular: he goes to bed early and gets up early every day, and sleeps about 10 hours; he insists on proper fitness and mental work, and has his own set of exercise routines to relax muscles and activate blood circulation; he reads and uses his brain constantly, and his mahjong playing skills have always been unattainable for ordinary people (the name given by Chengdu people to mahjong masters who do not arrange cards in order); he does not smoke, drink, or eat spicy food.
In November 2023, he celebrated his 110th birthday, becoming a supercentenarian.
On 29 June 2024, following the death of 112-year-old Shi Ping, he became the oldest known documented living man in China, and the last living Chinese man born before 1914.
Longevity Recognition
Doyen of China (29.06.2024-Still)
Validation
Zhou Renqing age in process of verification by Brian Hsu and started by the GRG on July 10th, 2024.
