During the Republic of China period, there was a unit that was not subordinate to the regular unit of the Kuomintang Army, but was stronger than the elite unit of the Nationalist Army, and this unit was the anti-smuggling police force directly under the Ministry of Finance, the Tax Police Corps. This unit was a special armed force during the Republic of China period, and made great achievements in the War of Resistance.
People who are familiar with the history of the Republic of China know the four major families of Chiang Kai-shek, Song Dynasty, Kong, and Chen, and the resources that Chiang Kai-shek relied on at the beginning were his wife, the Soong Meiling family, which represented the famous Jiangsu and Zhejiang consortiums. With the support of the Jiangsu and Zhejiang consortiums, Chiang Kai-shek had the capital to constantly wage wars. In the 1930s, Soong Ziwen, the brother of Chiang Kai-shek's wife, Soong Mei-ling, became minister of finance and controlled the money bags of the Republic of China government, and in order to ensure the income from the salt tax and to have its own armed forces for maximum benefit, it was to establish an anti-smuggling police force, which was later known as the Tax Police Corps.
At first, Chiang Kai-shek thought that this unit was only a police force, and did not have too strong combat effectiveness, and did not pay attention to it; his secret service organization knew the actual situation of the Taxation Police Corps, but knew that the relationship between the Chiang family and the Song family was extraordinary, so he did not dare to easily provoke this unit, resulting in the smooth development of the unit. When the Taxation Police Corps was first established, it had the strength of four regiments under its jurisdiction, and together with the troops directly under the headquarters of the Taxation Police Corps, there were actually up to six regiments, with a total strength of more than 30,000 people.
Due to its background in the Ministry of Finance, the Tax Police Corps is not short of money at all, equipped with German equipment on active duty, and even a number of light tanks and amphibious fighting vehicles, armored vehicles, anti-aircraft cannons and other weapons. The station of the Taxation Police Corps, carpets, telephones and other equipment are readily available, and many equipment is not to be said to have been seen by some miscellaneous troops, not even by the Central Army.
The quality of officers in the Taxation Police Corps is also not comparable to that of ordinary troops, and Song Ziwen attaches great importance to the selection of talents, and all senior officers are personally selected by him. The first regimental commander- Wen Yingxing and the second regimental commander-in-chief Wang Geng both graduated from the United States Military Academy at West Point, the third regimental commander Mo Xiong participated in the League in the early days, was a famous general in the Guangdong Army, zhao Junmai, the leader of the first regiment of the Tax Police Corps, graduated from the Department of Civil Engineering of the University of Wisconsin and the Novit Branch Cavalry Academy in the United States, and the fourth regiment of the regiment, Sun Liren, graduated from the Department of Civil Engineering of Tsinghua University, purdue University, and the Military Academy of Virginia. Officers above the platoon level of the Tax Police Corps had certain military talents, and they also had an advisory group of Nazi German officers.
On January 28, 1932, the Japanese army provoked an incident in Shanghai, and the 19th Route Army rose up to resist, when the second regiment of the Taxation Police Corps was stationed in Nanxiang and the third regiment was stationed in Zhabei, Shanghai, and these two units also engaged in fierce battles with the Japanese army, which dealt a heavy blow to the Japanese army. In 1934, Song Ziwen wanted to transfer the Taxation Police Corps to the north to fight the Japanese army, but was stopped by Chiang Kai-shek, who ordered his cronies, Huang Jie, who graduated from the First Phase of Huangpu, to serve as the commander-in-chief of the Taxation Police Corps and expanded the establishment of the Taxation Police Corps to six regiments.
After the outbreak of the Battle of Songhu in 1937, the Taxation Police Regiment was divided into two detachments, three regiments led by Huang Jie, and the remaining troops were led by The Fourth Regiment Commander Sun Liren, who fought fiercely with the Japanese army. The Taxation Police Corps performed quite bravely in the Songhu battlefield, the commander of the Fifth Regiment, Qiu Zhiji, was killed, and the commander of the Second Detachment, Major General Sun Liren, was hit by Japanese shells, and thirteen rounds of shrapnel were shot, and Sun Liren sent experts to Hong Kong for treatment. After the Battle of Songhu, Huang Jie pulled the main force of the Taxation Police Corps away, leaving more than 5,000 wounded soldiers behind, and defected to Gu Zhutong, commander of the Third Theater.
After Sun Liren returned from his wounds, he was promoted to the commander of the Taxation Police Corps, and reorganized the remaining 5,000 or so remnants of soldiers, and constantly recruited troops, expanding this unit to the size of five regiments. In 1941, the second, third and fourth regiments of the Taxation Police Corps were reorganized into the newly formed 38th Division, with Sun Liren as the commander of the Major General Division. The following year, Sun Liren led the newly organized 38th Division to participate in the operation into Burma, chasing the north all the way, and the Japanese army lost its armor and armor, and collapsed.