关于调整税收问题——一九五零年六月十五日在人民政协第一届全国委员会第二次会议上的报告

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各位委员、各位同志们!八个月来,人民政府的财政和税收工作,在保障一九五○年度全国收支概算上做了一些工作。截至今年五月底止,关税完成了全年任务的百分之三十三.四五,鉴税完成了百分之二十五,工商业税货物税地方税合计完成了百分之三十五.四五,秋季公粮完成了百分之九十七。这些数字的完成,加上第一期公债推销了将近九千万分,使国家的财政情况起了很大变化。城市税收的作用提高了,达到了和农村公粮收入相等的地步。有计划的税收制度开始代替了曾经是被迫采用的难以掌握的发行大量纸币的办法,从而把国家的财政安放在比较巩固的基础之上。今年三月以后,出现了收支接近平衡、物价趋于稳定的局面。这些成绩之所以获得,应归功于全国人民的支持和广大工作人员的努力。我们在税收工作中,存在着许多缺点和错误。正如刘少奇副主席所说:「我们这些医院的医生和助手们,并非个个都是高明的,各种设备和药剂的准备也不完全,这样就使得一些本来可以避免的痛苦和困难,没有能够避免」。比如我们在公布工商业 Dear members, Dear Comrades, In the past eight months, the financial and tax work of the people’s government has done some work in ensuring the estimated national income and expenditures for the year 1950. As of the end of May this year, the duty rate has reached 33.4% of the annual task. In April and May of 2005, the duty on duty has been completed at 25% and the local duties on goods and services at the industrial and commercial tax level have been completed at 35.4% Five, autumn grain completed 97%. The completion of these figures, coupled with the sale of the first tranche of government bonds, amounted to nearly 90 million points, greatly changing the country’s financial situation. The effect of urban taxation has been raised to the point where rural incomes are equal. The planned tax system began to replace the once-for-all, hard-to-find method of issuing large banknotes, placing the country’s finances on a more consolidated basis. After March of this year, there was a situation in which revenue and expenditure were near equilibrium and prices stabilized. The achievement of these achievements should be attributed to the support of the entire people and the efforts of the vast majority of staff. We have many shortcomings and mistakes in our tax work. As Vice-Chairman Liu Shao-chi said, “Not all the doctors and assistants in our hospitals are clever, and the preparation of various equipment and medicaments is not complete. In this way, some of the pains and difficulties that can be avoided have not been able to avoid”. For example, we are publishing business
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