In 1932, during Song Ziwen's tenure as Minister of Finance, in order to ensure the revenue from the salt tax, an informal anti-smuggling private armed force tax police corps was established. What the top brass of the Nationalist army could not have imagined was that such an armed force that no one cared about would later grow into an armed force stronger than the ace troops in the regular army.
The Tax Police Corps is equipped with advanced equipment
Song Ziwen attaches great importance to the construction of the Taxation Police Corps, of which the high-level officers of the Taxation Police Corps are all personally selected by Song Ziwen. Not only that, with the support of Song Ziwen, Sun Liren, who is known as the "Oriental Rommel", was appointed as the direct head of the Tax Police Corps. Sun Liren combined traditional Chinese education with American education to train this unit. In addition, during the training process of the Tax Police Corps, Song Ziwen also invited an advisory group of eight German officers to train the Tax Police Corps, which made the unit quickly grow into a strong elite unit.
The pay of the Taxation Police Corps is to use the salt tax to deduct the remaining money owed by the bank of the eight countries to provide for the subsistence. So they have more money than other armies. Their equipment was also very advanced, using advanced weapons from Europe and the United States at that time. The rifles are the German Mauser series of rifles, which are also equipped with anti-aircraft guns and amphibious chariots.
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After the September 18 Incident, Japan's desire to destroy China was clearly revealed. After the Japanese occupied the northeast, they continued to create friction in the Shanghai area. The Taxation Police Corps was transferred to Shanghai as a stronger force than the ace units in the regular army. In the Songhu Incident of 128, the Taxation Police Corps was the first to contact the Japanese Kou. In this battle, the first battalion of the second regiment of the Taxation Police Corps was always unwilling to abandon its position in the course of fighting the Japanese army, and inflicted heavy losses on the Japanese army at the cost of the heroic sacrifice of the whole battalion.
After that, the Tax police corps fought hard in the process of counterattacking the Japanese army and recaptured the Zhakou Railway Station from the Japanese army. In the early days of the War of Resistance Against Japanese Aggression, in the course of our country's battles with the Japanese army, it was often necessary to sacrifice several people to kill a Japanese. However, the Tax Police Corps suffered far fewer casualties against the Japanese in the 128 Songhu Incident than the Japanese. Among the many armies of the National Army, only the Tax police corps can achieve such excellent results.
During the Battle of Songhu, the performance of the Taxation Police Corps was extremely excellent. Its main task is to cover the transfer of the main force into combat. The whole process lasted sixty-six days. In order to hold the position, the Taxation Police Corps followed in front of and behind, repeatedly engaging in hand-to-hand combat with the Japanese army. There was even a house-by-house scramble with the Japanese army. It was a thorn in the eye of the Japanese army.
Since then, the Taxation Police Corps has successively participated in famous battles such as the Battle of Wuhan, and the excellent performance of the Taxation Police Corps has been looked at by the top level of the Nationalist Army. It was also reorganized from a private force into a main force. Its 40th Division of the Chinese Army and the new 38th Division, which later expeditioned to Burma, were ace units established on the basis of the Taxation Police Corps. The new 38th Division swept through the Japanese army during its expedition to Burma.
The new 38th Division's strongest achievement in Burma was to defeat seven times as many Japanese troops as itself in the Battle of Nyan Jangyaung at an absolute disadvantage of more than a thousand men and rescue more than 7,000 British troops in Burma. Thereafter, he fought and retreated into India. During the Indian reorganization, even the top brass of the Anglo-Indian army remembered the unit vividly. After being retrained by Ramga, this unit became a brand new American weapon. The new 38th Division once again invaded Burma and defeated the 18th Division, known as the "King of Jungle Warfare" by the Japanese army.
The Taxation Police Corps grew from a private armed force that was ignored at the beginning of its establishment to an ace unit regarded as a fierce enemy by the Japanese army, thanks to the credit of General Sun Liren. After the end of the War of Resistance Against Japanese Aggression, the elite of the elite of this national army was reorganized again and became a new army of the five ace main forces of the national army.