一九五一年的稅收工作所担負的政治和经济任务是很重大的。因為我们的國家正处在美帝國主義所发動的侵略戰爭的威协之下,不但國防建設急需增強,穩定金融物价的努力,也不容稍有疏忽。在這種情况下,保证稅收任务的完成,以鞏固財政收支的平衡,是十分重大的任务。保证稅收工作能够须利進行的一个重要條件,在於製訂与執行全国统一的稅收。稅法不統一,在税务負担上,必然發生畸輕畸重的不合理的现象。這種现象,不僅影響納稅人对人民政府的觀感,而且在一定程度上可以影响社會經濟生活的正常状况。因此,平衡全國納稅人纳税负担,是我們人民民主国家税收政策中最基本的原则之一。中央人民政务院最近适时地分别公布了幾個重要的稅法,计有: The political and economic tasks shouldered by the tax work in 1951 are very significant. Since our country is under the might of the invading war launched by the U.S. imperialists, not only will there be an urgent need to strengthen national defense construction and efforts to stabilize financial prices, we should also not allow any negligence. Under such circumstances, it is a very important task to ensure the completion of the taxation task so as to consolidate the balance of fiscal revenues and expenditures. An important condition for ensuring that tax work can be carried out is to formulate and implement a unified national tax revenue. Tax law is not uniform, the tax burden, the inevitable distortion of unreasonable phenomenon. This phenomenon not only affects the perception of taxpayers on the people’s government, but also can affect the normal conditions of social and economic life to a certain extent. Therefore, balancing the tax burden of taxpayers across the country is one of the most basic principles in our people’s democracies’ tax policies. The Central People’s Government recently announced several important tax laws in a timely manner, including: