1949 1 month 15, Li Ziang, director of the North China Taxation Administration (the predecessor of State Taxation Administration of The People's Republic of China), and Wang Nanqiu, deputy director, wrote in a letter to the tax bureaus of all districts that they were going to levy three new taxes (stamp tax, goods tax and mining tax). The first batch of stamps, etc. can be completed in February and a half. 1 month 16, the second issue of "Research on Tax Industry" of North China State Administration of Taxation introduced the tax stamps of North China People's Government. There are five levels and fifteen kinds of tax stamps, each level is divided into three colors and fifteen colors, with a minimum face value of one cent and a maximum face value of 500 yuan. Subsequently, the local people's governments introduced stamp duty collection methods, levied and tried to levy stamp duty, and the tax administrations and tax bureaus in various districts tried to issue and stamp tax stamps with a changed value of RMB (stamping and changing value means stamping the original Republic of China tax stamps with "temporarily RMB" instead of stamp duty).

1949 10/day, the People's Republic of China was founded. On1October 26th of the same year, the people's government of North China promulgated the Provisional Regulations on Stamp Duty in North China, and on1month18th, the State Administration of Taxation of North China issued the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty and the Measures for the Summary Payment of Stamp Duty. 1 1 On 26th, North China State Administration of Taxation issued several instructions on the implementation of stamp duty regulations. Attached is the "Provisional Rules for the Sale of Stamp Duty Tickets in North China", and the first set of stamp duty tickets with the national flag and earth map (no place names and no teeth) was officially issued by the People's Republic of China.