中央人民政府为统一全国税政,建设新税制与加强税务工作,于一九四九年十一月在京召集了全国税务会议,根据共同纲领第四十第「国家的税收政策,应以保障革命战争的供给,照顾生意的恢复和发展及国家建设的需要为原则,简化税制,实行合理负担」总的政策精神,制定 The Central People’s Government called for a national tax conference in Beijing in November 1949 to unify the entire country’s tax administration, build a new tax system and strengthen taxation. According to Article 40 of the Common Program, “the state’s tax policy should be based on the guarantee of the revolutionary war Supply and demand, taking care of business recovery and development and the needs of nation-building as the principle, simplifying the tax system and imposing a reasonable burden ”