Cui Jingbo and Yang Xiufeng
——Tonggeng language that spans centuries
Wang Hua
Cui Jingbo, the first deputy director of the State Administration of Taxation, graduated from the Directly Affiliated Public Law and Politics College, which was the first school in Chinese history to train generalists in political science and law. The school has changed its name five times: Beiyang Law and Politics School (1906-1914), Directly Affiliated Public Law and Politics College (1914-1928), Hebei Provincial Legislative And Political College (1928-1929), Hebei Legislative Business School of Beiping University District (renamed in January 1929, referred to as Beiping University Law Business School), Hebei Legislative Business School (July 1929-1936), collectively known as Tianjin Legal Business School.
It is a school with a long revolutionary tradition. In 1911, Teacher Bai Yukun (Bai Yayu) formed a republican association in the school, and the teachers and students of the school took Bai as the president to carry out revolutionary activities. Li Dazhao was the first student of the school, in 1907, Li Dazhao enrolled, was inspired by Teacher Bai Yukun, devoted himself to revolution, and later gave a high evaluation to the political activities before and after the Xinhai Revolution in his alma mater: "At that time, the political movement in northern China first promoted Tianjin, and Tianjin was centered on Beiyang law and politics."
In May 1919, the great May Fourth Movement broke out in Beijing academic circles, and the outgoing student Yang Xiulin (Yang Xiufeng) was arrested in Beijing, and Cui Jingbo, who was in the graduation period, actively participated in the rescue, and Yi Shoukang, a student in Tianjin, delivered a speech at a conference held in Tianjin, cutting off his finger and writing blood to inspire the people. In July 1919, Cui Jingbo stayed in the school with the first place in the school, and began a teaching career of nearly 70 years from the age of 22.
In 1927, Choi studied at the University of Tokyo in Japan, where he studied finance under the Marxist economist Professor OuchiBei. During his stay in Japan, he studied new ideas and new ideological trends in various countries, especially the original editions of "Capital" and "General History of Socialism", and published a series of essays "Journey to the East" in the domestic "National News Weekly", devoting himself to the sinification of Marxism, and became famous for a while. In 1928, at the invitation of Ma Xianfan, the leader of the New Chinese Society, he returned to China early to join the first Hebei Provincial Government after the success of the Northern Expedition Revolution, serving as the secretary of the Hebei Provincial Government, Yang Xiufeng was the chief of the second section of the Department of Education, Lu Yuwen was the chief of the first section of the Department of Education, and began to clean up the imperial system and establish a republican provincial government transformation work, and Cui Jingbo once made a provincial administrative report on behalf of Chairman Shang Zhen. In 1929, the World Depression broke out, and the following year, Cui Jingbo was sent to study at the School of Political Science and Economics of the University of London, under the tutelage of the Marxist economist Professor Lasky. Also studying abroad were Ma Xiefan, Lu Yuwen, Gao Wenbo, and Yang Xiufeng studied in France and joined the Communist Party in France.
One day in September 1931, Cui Jingbo was reading a newspaper in the library of the London Museum, and when he learned of the September 18 incident from the newspaper, he immediately made up his mind to return to China ahead of schedule and go to the country together, and wrote "Water Tune Song Head YongLu": "The night is full of dew, and the dust and dirt are accumulated." Recalling the encounter from Hubin, Ti Xuan has been years. Step through the European dust for thousands of miles, win wrinkles such as promised, cracks with whom to see? Caress the pain, care and be happy. Silkworm bush road, sorrow to ferry, broken goose pass. From the blue wisps of the road, there is always no way forward. Looking at the vast road, comrades push the foot first, and friendship is difficult. Wrapped in wounds and fighting again, the wind and snow are heavy mountains. Cui Jingbo wrote in the commentary on the original poem: "The characteristics of this word, mainly in the predestination, deeply feel that the armed aggression of Japanese imperialism against the motherland must rise up and resist, where justice lies, and forge ahead, although it is wrapped in wounds and re-fights, regardless of it, Gai has realized: the necessity of protracted war." ”
Returning from London, via Belgium, close friend Yang Xiufeng came from France, and the two stayed in Brussels for a few days, passed through The Reuven Station, and broke up. Cui Jingbo wrote a poem "Farewell to Brother Xiufeng at Lu Wen Station": "The cage moon hangs in the west of the sky, and the recruiters are stationed in the horseshoe." Break up with Jun, when will you smell the chicken again? Farewell is still regrettable, and the number of shadows is shifted. Reuven cherished, looking back has been miserable! In 1941, he wrote in the essay "Long Pavilion and Shorter Pavilion": "At other times, the appropriate midnight night, the cage moon is hanging in the west, the confidant is at the end of the world, and the feelings are multiplied." This friend and I did it slightly differently and morally. His arduous spirit and perseverance have long been valued by his peers. He can endure hardships in an environment where there is a shortage of materials, and I can also suffer in an environment with abundant materials. The reason why I can bear the habit of suffering is as sweet as the one who is grateful to this friend", I am grateful for the feeling of farewell, overflowing into the pen.
In 1932, Cui Jingbo returned to China, at this time Cui Jingbo had both theory and government practice, set the true biography of famous teachers from the East and the West, and became one of the most sought-after professors in the 1930s, and was hired by Yenching University, Tsinghua University, Chaoyang College, China University, Sino-French University, and his alma mater, Peking University Law and Business School.
In 1934, Cui Jingbo joined the National Peking Research Institute as the secretary, director general, and director of the finance group of the National Peking Research Institute, and participated in the establishment of the National Peking Research Institute and the creation of the financial department of the institute. In the lecture notes on "Monographs on Fiscal Studies" at the Law And Business School of Peking University, Cui Jingbo proposed that some private and private ideas must be retained in the initial stage of socialism (in the article "Outline of New Democratic Fiscal Policy and Tax Policy" published in the journal "Tax Research" on January 15, 1950, the specific outline of the development of the initial stage of socialism was proposed).
In the same year, Yang Xiufeng returned from his studies in France and taught at the Law Business School of Peking University. During this period, professors at the Law and Business School of Peking University included Bai Pengfei, Li Da, Chen Baoyin, Xu Deheng, Shen Zhiyuan, etc. Cui Jingbo and all of you had a lot of mutual benefits. Also teaching and like-minded are Yang Xiufeng, Zhang Youyu, Fan Wenlan, Qi Yanming, Huang Songling, Hou Wailu, Wang Shenming, and Qian Jiaju.
The earliest translation of the first volume of Capital was translated and published by Professor Chen Baoyin of the university in 1930, and the earlier translation of the first volume of Capital also includes the 1932 version of Hou Wailu and Wang Sihua of the university, in the 1932 translation of "Capital", Hou Wailu and Wang Sihua consulted Cui Jingbo, who studied financial history, and Cui Jingbo consulted the Qing history manuscript together with Hou Wailu and Wang Sihua, examined the only Chinese Wang Maoyin mentioned by Marx in Capital, and made a series of important studies. Unfortunately, due to the strong Marxist-Leninist ideology and the radical thinking of teachers and students, this institution was forcibly disbanded by force in February 1937. In 1947, the school was difficult to reopen, and in 1949, the department of business was merged into Nankai University, and the department of law was merged into the Beijing University of Political Science and Law (later the China University of Political Science and Law).
On December 27, 1935, the Peiping Cultural Circles Salvation Association was established on the initiative of well-known figures in the cultural and educational, press and publishing circles, with Ma Sulun as the chairman, and Cui Jingbo, Bai Pengfei, Zhang Shenfu, Chen Baoyin and 31 other people were elected as officials. At the beginning of 1936, it was expanded and reorganized into the Beiping Cultural Circles Salvation Congress, issued the "First Declaration of the Beiping Cultural Circles Salvation Congress", and later initiated the establishment of the North China Cultural Circles Salvation Congress, and issued the "Declaration of the North China Cultural Circles Salvation Congress", Yang Xiufeng was one of the main initiators and leading members of the North China Cultural Circles Salvation Congress. Shortly thereafter, Yang Xiufeng was arrested again, and Cui Jingbo immediately organized a second rescue. In October 1936, with the faculty and staff of Yenching University as the main body, it was drafted by Zhang Yinlin of Tsinghua University, and Cui Jingbo, Gu Jiegang, Xu Bingchang, Feng Youlan, Qian Mu and others revised and published the "Opinions of the Professors on the Current Situation" three times.
On July 7, 1937, the Lugou Bridge Incident broke out. Since July 15, Chiang Kai-shek has held three lushan talks in Lushan, inviting 333 of the most influential experts, scholars and celebrities in China at that time. At the first symposium, Cui Jingbo delivered a keynote speech on behalf of China's financial and economic circles entitled "Persisting in the War of Resistance of the Whole People and Establishing Finance in Extraordinary Periods", along with Hu Shi, Liang Shichun, Jiang Yiping, Fang Dongmei, Lin Zhijun, Ma Junwu, Zhang Junjie, and Liu Jianqun.
During the war years, the two armies faced each other and fought for financial resources first. No money, no equipment, like no rice cooking, almost no power to fight back. The second battlefield of the economy is equally important to the final success or failure of the war. As a leading member of the National Salvation Congress, and having delivered a speech on the anti-Japanese national salvation, in 1937, the Japanese side issued a warrant for the arrest of Cui Jingbo. After the Lushan talks, Cui Jingbo secretly rushed to Tianjin to make some arrangements, instructing the Beijing family to destroy the relevant propaganda materials and the list of leading members of the National Salvation Congress, and then went south along the waterway. Shortly thereafter, the Beijing home was raided by the Japanese.
As the war progressed, Japan soon took control of the coastline and key cities, cutting off the Nationalist government's original source of tax administration. To implement a tactical strategy of protracted warfare, the establishment of an income tax is imperative. Cui Jingbo was invited by Gao Bingfang, director of the Income Tax Preparatory Committee of the National Government, to join the National Government and became a specially invited researcher of the Income Tax Preparatory Committee of the National Government for publishing "Income Tax Implementation Issues". During this period, Cui Jingbo participated in the drafting of China's first income tax law, and since then, he has successively served as the director of the Chuankang Direct Tax Bureau of the National Government, the deputy director of the Direct TaxAtion Department of the National Government, and a legislator. Income tax, inheritance tax, property tax, and excessive profits tax were created. In 1948, he was invited by Li Da to teach at Hunan University.
After the founding of the People's Republic of China, Cui Jingbo served as the only deputy director of the State Administration of Taxation of the Ministry of Finance of the Central People's Government, and participated in the work of controlling hyperinflation and creating a founding finance. Yang Xiufeng served as the chairman of Hebei Province, and after 1952, he served as minister of higher education, minister of education, president of the Supreme People's Court, and vice chairman of the National Committee of the Chinese People's Political Consultative Conference. Since 1955, Cui Jingbo has also served as the vice president of the Central Financial Cadre School (the predecessor of the Central University of Finance and Economics), and participated in the establishment of the Central University of Finance and Economics. Yang Xiufeng is the director of the Preparatory Committee of Northern University.
In the Spring Festival of 1983, Yang Xiufeng and his wife Sun Wenshu visited Cui Jingbo in the hospital together, talking about the allusions of Tonggeng (the same age), and did not want Yang Xiufeng to die on November 10 of the same year due to illness. Cui Jingbo wrote a poem commemorating this close friend of life and death and cross-century Yang Xiufeng's "Xiufeng Old Scholar Eternal Life":
Eighty-six words with Geng, surprised to hear riding a whale across the crane;
Eighty years of liver and gallbladder, forever remember the bright festival breeze.