1949~1950年,刚刚从农村进入城市的中国共产党所领导的城市税收工作就取得了很好的业绩。从绝对数量上看,征收的税款远超国民党政府;从税收的比重来看,城市工商税收大幅度增长,与农业税之比更趋合理。以南昌市税务局为例,当时税务部门完善机构建制、细化管理业务,有针对性地对不同类型的工作人员进行管理与教育,因地制宜地实施民主评议等措施,是新中国成立初期城市税收工作取得优异成绩的重要原因。 From 1949 to 1950, the urban taxation work led by the Chinese Communist Party, who just came into the cities from rural areas, achieved very good results. In absolute terms, the tax levied was far more than the Kuomintang government. From the perspective of the tax revenue, urban industrial and commercial tax revenue increased substantially and the ratio with agricultural tax was more reasonable. Take Nanchang Taxation Bureau as an example. At that time, the tax department improved the establishment of institutions, detailed management of business, targeted management and education for different types of staff and implemented measures such as democratic appraisal according to local conditions, An important reason for the outstanding achievements of the work.