On January 27, 1950, the Central People's Government Administration issued the National Tax Implementation Rules, the Industrial Commercial Tax Interim Regulations and the Interim Tax Regulations, which stipulated the establishment of a unified tax system in the country. After the establishment of the New China National Tax Implementation Rules were adopted in the Seventh Session of the New and Old Liberation Zone, the National People's Government Ministry of Finance held the First National Tax Conference in Beijing in November 1949, to change this situation, the National People's Government Ministry of Finance decided to strengthen taxation, establish unified taxation, rationally balance the power of the country, unify the land and land collection, and begin taxation in order to revolutionize the supply and restoration of the seven economic sectors. In accordance with the National Taxation