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(一)工作概述: 重慶是於一九四九年十一月三十日解放的,十二月上旬開始接管僞國稅局。在國民黨貪污腐化統治下這是一個人所共知的爛攤子,就在這樣一個薄弱的基礎上展開我們的工作,同時對原有職員進行教育。一九五○年二月中央新稅法頒佈,稅源擴充,工作逐步展開。當時貨物稅是比較經常的收入。三月份清理市場存貨補稅登記一次,爲新開征的貨物稅奠定了基礎。一月份曾追收一九四九年一至六月所得欠稅與七至十二月份營業欠稅;五月份開征四九年七至十二月所得税一至二月營業稅。五○年一至六月所得稅四至六月營業稅,八月份曾借一部份,九月
(I) Outline of work: Chongqing was liberated on November 30, 1949, and the PISR began to take over in early December. Under the Kuomintang’s corruption and corruption rule, which is a well-known mess, we started our work on such a weak basis while educating our existing staff. In February 1950, the Central New Tax Law was promulgated, the source of tax revenue was expanded, and work was gradually carried out. At that time, the tax on goods was the more regular income. March to clean up the market inventory registration once, for the newly introduced tax on goods laid the foundation. In January January, it recaptured the tax owed in January-June 1949 and the business tax in July-December. In May, it levied the January-February sales tax of July-December of 1949. May-June Income Tax January-June sales tax, which was borrowed in August, September