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条“国家的税收政策,应以保障革命战争的供给,照顾生产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“全国税政实施要则”十二条:一、为执行一九五○年概算,必须增强税务工作,建立统一的税收制度 The Central People’s Government called for a national tax conference in Beijing in November 1949 to consolidate the national tax administration, establish a new tax system and strengthen taxation. According to Article 40 of the Common Program, “the state’s taxation policy should be based on safeguarding the revolution The supply of war, take care of the recovery and development of production and the needs of national construction as the principle, simplify the tax system, the implementation of a reasonable burden, ”the spirit of the general policy, the formulation of“ national tax rules for implementation ”twelve" In 1995, the budget proposal must be strengthened to establish a unified tax system