A Directive on Collecting and Studying Shanghai’s Taxation Methods
(November 4, 1949)

Comrade Bo Yibo[1]:
Please forward a copy of this intelligence report[2] to Huang Jing[3], and collect Shanghai’s taxation methods for study.

Mao Zedong
November 4

[1] Bo Yibo was then deputy director of the Financial and Economic Committee of the Government Affairs Council.
[2] This refers to the key points of a memorandum from British nationals to the British government, relayed in a telegram from the CPC Shanghai Municipal Committee to the Central Committee on November 1, 1949. The key points relayed were:
“The situation of British nationals has now also improved slightly. They are all grateful for the equal treatment they have personally received from the government. However, they still have opinions on certain tax systems and labor-capital issues. For example, tax methods, tax rates, and systems should be consistent nationwide. The combined collection of income tax and business tax in Tianjin seems unreasonable; furthermore, forcibly determining industrial and commercial taxes based on ‘ability to pay’ is also unscientific and has serious adverse effects on industry and commerce. Only Shanghai’s business tax law and stamp tax law, which were formulated with reference to the actual conditions in this city, are praised by all the people.”
[3] Huang Jing was then secretary of the CPC Tianjin Municipal Committee and mayor of the Tianjin Municipal People’s Government.

(November 4, 1949)
National Academy of Drama