(Jichou the twelfth lunar month, the tenth day of this seventh month), January 27, 1950, China's establishment of a unified tax system.

1950 1 27, the Central People's Government Administration Council promulgated the "National Tax implementation then, the commercial and industrial tax regulations, goods tax regulations require the establishment of a unified tax system in the country. Before and after the founding of New China, new, old Liberated Areas different tax system, the tax price and collection methods are not the same. In order to change this situation, in November 1949, the Central People's Government Finance Department was held in Beijing the founding of the first national tax conference. According to the provisions of Article 40 of the "Common Program", prepared a "National Tax implementation then" provisions, adopted after the 17th meeting of the Government Administration Council. "To you," pointed out: must enhance revenue collection efforts, the establishment of a unified tax, the country and reasonable burden to balance urban and rural areas, harmonization of tax, in order to facilitate the supply and production of the revolutionary war recovery and development. The National Tax Legislation country first national tax conference. According to the provisions of Article 40 of the "Common Program", prepared a "National Tax implementation then" provisions, adopted after the 17th meeting of the Government Administration Council. "To you," pointed out: must enhance revenue collection efforts, the establishment of a unified tax, the country and reasonable burden to balance urban and rural areas, harmonization of tax, in order to facilitate the supply and production of the revolutionary war recovery and development. National Tax Legislation by the Central People's Government Administration Council to exercise unified any area or department shall not change the custom. "To then under the economic co-exist, and there are a lot of private industry and commerce, decided to implement a variety of tax, levy of composite tax system repeatedly. At this point, the national tax unification, the new tax system in China is gradually built up.