一九五一年的税收工作所担负的政治和经济任务是很重大的。因为我们的国家正处在美帝国主义所发动的侵略战争的威胁之下,不但国防建设急需增强,稳定金融物价的努力,也不容稍有疏忽。在这种情况下,保证税收任务的完成,以巩固财政收支的平衡,是十分重大的任务。保证税收工作能够顺利进行的一个重要条件,在于制订与执行全国统一的税法。税法不统一,在税务负担上,必然发生畸轻畸重的不合理的现象。这种现象,不仅影响纳税人对人民政府的观感,而且在一定程度上可以影响社会经济生活的正常状况。因此,平衡全国纳税人纳税负担,是我 The political and economic tasks shouldered by the tax work in 1951 are very significant. Because our country is under the threat of a war of aggression 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 not neglect it without any neglect. 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 proceed smoothly is to formulate and implement a unified national tax law. 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, to balance the tax burden of taxpayers across the country is me