A Comment on Resolving the Contradiction Between Tasks and Policies[1]
(May 3, 1953)

According to this document[2], as long as one earnestly sets about doing it, the contradiction between tasks and policies can be resolved. That is to say, only by thoroughly implementing policies can tasks be better fulfilled.

[1] This comment was written on a notice dated May 3, 1953, from the Ministry of Finance of the Central People's Government, which forwarded a summary of the work report from the North China Regional Tax Administration Bureau on the final settlement and payment of 1952 income tax to its subordinate units and reported it to the Central Financial and Economic Commission, the Premier, and the Central Committee.

[2] This refers to the comprehensive report of the North China Regional Tax Administration Bureau dated April 20, 1953, on the final settlement and payment work of the 1952 income tax. The report stated: In the final settlement and payment work for the 1952 income tax, we followed the central directive's principle of "levy more on those who earn more, levy less on those who earn less, and levy none on those who earn none" and the spirit of seeking truth from facts, emphasizing attention to cadre work style and preventing coercive and commandist phenomena. In terms of methods, we conducted household-by-household account checks for audit-collection households (referring to key tax-paying households); for public-assessment households (referring to households whose tax brackets were determined through democratic assessment methods), we classified types and grades, expanded the number of typical model households, and carried out extensive and repeated consultations; for loss-making households identified through self-reporting and assessment, collection was temporarily suspended for all cases not yet clarified through investigation. Therefore, this work was more stable and meticulous than in the past, and industrial and commercial operators unanimously reported positive feedback. The main learnings from this work are as follows: (1) Work was arranged and inspected, communication flowed smoothly between superiors and subordinates, and policies were conscientiously implemented. Policies were not only conscientiously conveyed level by level so that everyone could master them, but leading cadres were also organized to join work teams and inspection groups to provide on-site guidance for practical work. (2) We grasped key points, strengthened audit-collection, carefully selected typical cases, and improved public-assessment, resulting in increased tax revenue and proactive work. (3) We fully promoted democracy and conducted extensive consultations.