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 liberated in January 1949. To solve its own fiscal problems and support the National Liberation War, the government immediately imposed taxes on all walks of life in Tianjin. This also includes the foreign-funded enterprises in Tianjin, which is what we generally refer to as foreign or foreign businessmen. However, the process of taxation of foreign investors is not easy. During this period, many obstacles have been encountered and some organized anti-tax acts have even appeared. In particular, the “British Chamber of Commerce” has the most fierce reaction. They tried not to pay or delay the tax payment through meetings, the issuance of notices, the submission of joint protests, the communication with foreign investors and deferred payment. In this regard, the nascent CPC tax department conducted a tit-for-tat struggle and eventually completed the tax task.