Originality is not easy, please pay attention!
Author: Yi Pin Wen team a constant single step, no authorization to ban the transfer!
In 1930, after the bloody battles of the Northern Expedition and the successive declarations of local warlords to accept the leadership of the Nationalist government, China ended the warlord melee and achieved nominal reunification.
[Song Ziwen, founder of the Tax Police Corps]
In order to increase tax revenues, the National Government quickly introduced a state monopoly system for the salt industry, and the Ministry of Finance of the National Government at that time was specifically responsible for the management and sale of all salt plants in the country, in order to protect this huge source of taxation and the exclusive monopoly position. In view of the rampant smuggling of salt and the disruption of the market, the Ministry of Finance of the Nationalist Government at that time, at the insistence of Minister Song Ziwen, decided to set up a police force specially used to arrest smuggled salt at the salt farms along the coast of northern Jiangsu, where the smuggling of salt was particularly crazy.
In the early 1930s, China was still in a state of chaos and the people's lives were hard, so where did the funds come from to establish such a police force? No money, for Song Ziwen, a high-achieving student who graduated from the Department of Economics of Harvard University in the United States and graduated from Columbia University in the United States with a doctorate, it is still easy to get military funds.

[German-style equipment of the Tax Police Corps]
Because although the time has long come to the Republic of China, the Republic of China still has the mentality of a weak person and always repays the war reparations stipulated in the Treaty of Xinugu, except for Germany. Since the specific executor of the indemnity is the Ministry of Finance of the National Government, Song Ziwen, as the minister of finance, does not hand over the remaining amount after the annual compensation is paid, and others have no right to inquire, and all of them are privately intercepted by Song Ziwen for the needs of the Tax police corps. Then again, others thought about asking, and they didn't have the guts, Song Ziwen was the father of the country, Sun Yat-sen, and the uncle of the country who was the supreme leader of the Nationalist government at the time, and he was also very talented. Of course, what is more important is that he has not been enriched, and he has no shame, who dares to say anything.
In fact, Chiang Kai-shek also heard people talking about why the Ministry of Finance raised a troop, not the Ministry of National Defense, and whether Minister Song had any ideas. Chiang Kai-shek did not mind hearing these arguments, and even felt that it was still a good thing, and cracking down on smuggling would at least allow the state to get more taxes and money.
As a result, the Tax Police Corps was established in Lianyungang. The purpose of Song Ziwen's establishment of the Tax Police Corps is by no means simply to crack down on smuggling salt. He also took into account that Japan already has a tiger eye on our country and has set up a general tax police corps, which must not be positioned at such a low level as just the seizure of smuggled salt. In particular, in his daily affairs, he saw quite a few regular troops of the Nationalist army, not to mention the miscellaneous troops, with low combat effectiveness, poor military discipline, and poor military appearance. To this end, he vowed to build the Taxation Police Corps into an elite unit that surpassed the "regular army" of the National Army, and to achieve this goal, the selection of the commander-in-chief of the Taxation Police Corps is undoubtedly the key.
The first chief of the Taxation Police Corps elected by Song Ziwen was Wen Yingxing, who graduated from the famous United States Military Academy at West Point. After Wen Yingxing took office, he first brought the establishment of the Taxation Police Corps closer to the regularized combat units, and successively set up four infantry regiments, a special corps and a special service battalion, a communications company, a heavy company, a health brigade, a general regimental hospital, and a comprehensive armed force of a large scale.
Secondly, in the recruitment of police officers in the name of the Taxation Police Corps, Song Ziwen insisted that officers at and above the company level must be personally assessed by him, and that officers at and above the regimental level must have the background of studying in overseas military academies.
At the same time, the requirements of the Tax police corps for police officers are also very strict, from the beginning of recruitment, the ordinary police officers of the tax police corps are required to be literate and pass the examination, and those who pass the test can be hired. This is compared with many soldiers of the Central Army of the Nationalist Army at that time, including many junior officers, who were illiterate, and the level of education can be said to be much higher. Song Ziwen's purpose was to enable this unit to play a better role when it was trained to go to the battlefield.
Not only that, the National Government at that time had a good relationship with Germany, as the Minister of Finance was in charge of the country's financial power, starting from strengthening the combat effectiveness of the Tax police corps, Song Ziwen relied on the abundant financial resources of the Ministry of Finance to purchase the most advanced weapons and equipment from the German regular army in foreign countries at that time. For example, the rifle is mainly the German standard Mauser series, the machine gun is the Czech series, the heavy machine gun is the Maxine, and even equipped with ultra-light tanks and various artillery.
At the same time, Song Ziwen considered that the standard weapons used by the Tax Police Corps were almost from Germany, and he specially equipped the Tax Police Corps with an advisory group composed of eight German officers, specifically responsible for the daily training of the Tax Police Corps and the education of grass-roots officers. Objectively speaking, Song Ziwen has made a lot of efforts for this armed force to be able to stand alone and become an army at an early date.
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Officers and men of the Taxation Police Corps who held their positions
]
In particular, after Sun Liren, who graduated from the Virginia Military Academy in the United States, became the head of the Taxation Police Corps, Sun Liren combined the training methods of the US military academy with the characteristics of his own troops and formulated a set of training exercises, which more effectively enhanced the combat effectiveness of the troops. Due to the superiority of the soldiers, the excellent equipment, the well-trained, the relatively perfect logistical support, and the high quality of the officers, the combat effectiveness of this unit cannot be underestimated.
After the "128" incident in 1932, most of the Tax Police Corps, which was still in the training stage at the time, was stationed in Shanghai. After Song Ziwen received the news of the Japanese army's surprise attack on Shanghai, he did not consider at all that this was an anti-smuggling unit, that it could not go to the battlefield, and was equivalent to the nature of a private armed soldier. At the same time, he personally issued a combat order to defend the country at all costs to defend the country and attack the Japanese.
At the same time, the officers and men of these two regiments were ordered to obey the command of the Nineteenth Route Army, and there must be no factional struggle to give the Japanese army an opportunity to take advantage of it. In particular, the officers and men of the second battalion of the Second Taxation Police Regiment fought hard against the frenziedly attacking Japanese troops in the battle, causing great damage to the Japanese troops who attacked along the way, and had to withdraw from the combat sequence, and almost all the officers and men of this battalion died heroically on the position.
When the "Lugou Bridge Incident" broke out in 1937, the Taxation Police Corps participated in the "Battle of Songhu" in the specific direction of defense of the enemy south of the Suzhou River. For the 66 days until December 5, when the Taxation Police Corps entered the positions of Yunzaobang and Suzhou Creek, the officers and men of the Taxation Police Corps remained on the position. When the fiercest battle was on October 30, the Japanese army launched an attack on the Zhoujia Bridge south of the Suzhou Creek, and the positions held by the officers and men of the Taxation Police Corps were almost every day bombarded by Japanese aircraft in the sky, and under the heavy artillery bombardment of the Japanese army on the ground, they had no fear, and repelled as many as seven consecutive Japanese troops from the Suzhou River to the other side. Eventually, the desperate Japanese concentrated all their heavy artillery in the area and violently bombarded the positions of the Tax Police Corps, and the Japanese barely crossed the Suzhou River under the cover of smoke and barrages. The Taxation Police Corps was forced to retreat to the Liu Family House position, and the enemy and we repeatedly competed over the gains and losses of the Liu Family House position. The positions of the two sides changed hands several times, and due to the continuous increase in the number of Japanese troops in the follow-up, the Taxation Police Corps had to retreat to Liu Jiazhai and use every house and every wall to cover a brutal street battle with the Japanese army, making the Zhoujiaqiao area in the land of projectiles one of the battlefields with the most japanese casualties in the entire Battle of Songhu.
In the battle of Zhoujiaqiao alone, the Tax police regiment sacrificed the commander of the Fifth Regiment, Qiu Zhiji, and the fourth regimental commander Sun Liren was seriously injured by Japanese mortar shells. According to post-war statistics, more than 4,000 people were killed in the Battle of Songhu of the Taxation Police Corps, and more than 1,500 officers and men were wounded; although the battle was so tragic and the casualties were so heavy, the officers and men of the Taxation Police Corps still had high morale, fought bravely, and succeeded the former and the successors, and their brilliant achievements will forever be engraved in the history of China's resistance to foreign insults. After that, the Taxation Police Corps was reorganized into the New Thirty-eighth Division, with Sun Liren as the division commander, and this unit became an important part of the New 1st Army, one of the five main forces, and then joined the Chinese Expeditionary Force, fighting abroad to promote China's prestige.
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