解放初期天津对外资企业的征税问题

The Taxation to Foreign Enterprises in the Early Liberation of Tianjin

1949年1月天津解放,为解决自身财政问题和支持全国解放战争,政府旋即向天津市各行各业开征税款。这其中也包括在津的外资企业,也就是我们一般称作的外商或洋商。然而,对外商的征税过程并不是一帆风顺的,其间遇到了不少障碍,甚至出现了部分有组织的抗税行为,其中尤以"英商会"反应最为激烈。它们通过开会、下发通知、递交联合抗议书、联系津外英商、延期交款等方式,企图不交或缓交税款。对此,新生的中共税务部门进行了针锋相对的斗争,并最终基本完成了税收任务。

Tianjin was liberated in January 1949. In order to solve financial issues and support the national liberation war, Tianjin municipal government immediately levied taxes to businesses, which also included foreign enterprises. However, the process was not smooth. Some foreign enterprises, especially ＂the British Chamber of Commerce＂, resisted the taxes by meetings, notices, joint protest, and contacting enterprises in other cities, etc. The nascent tax authority fought with these actions, and completed the basic task of taxation ultimately.