遵章納稅是人民的光榮義務中央人民政府爲統一全國稅政,建設新稅制與加强稅務工作,於一九四九年十一月在京召集了全國稅務會議,根據共同綱領第四十條「國家的稅收政策,應以保障革命戰争的供給,照顧生產的恢復和發展及國家建設的需要爲原則,簡化稅制,賞行合理負担」總的政策精神,制定「全國稅收實施要則」十二條:一、爲執行一九五零年概算,必須增强稅務工作,建立統一的稅收制度。 Compliance with tax payment is the glorious duty of the people The Central People’s Government convened a national tax conference in Beijing in November 1949 in order to unify the entire country’s tax administration, construct a new taxation system and strengthen taxation. According to Article 40 of the Common Program “ The tax policy should be based on the principle of safeguarding the supply of the revolutionary war, taking care of the recovery and development of production and the needs of nation-building as the principle, simplifying the tax system and rewarding the people with reasonable burdens, ”and formulate the“ Twelve Tax Implementation Rules ” : I. In order to implement the proposed budget for the year 1950, we must enhance taxation and establish a unified tax system.