Tax Police Corps was originally a private armed force established in 1932 by Song Ziwen, then Minister of Finance of the National Government. As the name suggests, it should be an irregular force used for anti-smuggling and taxation. If you think this way, you would be wrong, because under the vigorous management of Song Ziwen, this unit has become an elite unit that can't even be matched by the Grade A regular army of the Kuomintang.
For Song Ziwen, Minister of Finance, the operating expenses of the Tax Police Corps are not a problem. The source of funds is the annual amortization of the remaining amount of salt tax on loans from the Bank of Eight Countries. All the establishment, equipment, and personnel of the Tax Police Headquarters acted solely on the wishes of Song Ziwen, and others had no right to intervene. Coupled with the in-law relationship between Song Ziwen and Chiang Kai-shek, no one dared to make irresponsible remarks. Song Ziwen has never bought Chiang's account. When the two of them disagree, Song Ziwen dared to set the table in person, and Chiang Kai-shek was helpless. Song Ziwen took the opportunity to turn an insignificant tax police corps into a powerful force.
When the Tax Police Headquarters was built, it had five regiments, and the troops directly under the headquarter were equivalent to six regiments. The regiment is quite large, with 14 soldiers per squad, one light machine gun per squad, six platoons, and three platoons a company. Each company has a total of 252 people, which is equivalent to two companies of the first-class regular army. One battalion governed four companies, with two 60 guns. The regiment governs three battalions and is equipped with seven special forces companies, each with more than 5,000 combat personnel. There are seven battalions under the direct control of the headquarters of the Special Agent Battalion, Artillery Battalion, Artillery Battalion, and Communications Battalion. The entire headquarter has more than 30,000 troops.
The senior generals of the Tax Police Headquarters are all selected by Song Ziwen. Officers at all levels have a common feature, that is, they have a high level of education. Wen Yingxing, the first and fourth commander, and Wang Geng, the second commander, are all graduates of the United States Military Academy at West Point. Mo Xiong, the third head of the regiment, was a brave general in Zhang Fakui's Fourth Army during the Northern Expedition. In addition, Sun Liren and Zhao Junmai were recruited as heads. Song Ziwen's brother-in-law Zhang Yuannan, who graduated from the Japanese Non-commissioned Officer School, also ran to his brother-in-law as the head of the group. Although there are many high-ranking officers in the Tax Police General Corps, many of them are quite talented. Most of the officers above the platoon are held by students studying in the United States. There is also an advisory group composed of eight Nazi German officers.
Among them, Sun Liren, who graduated from Tsinghua University and Virginia Military Academy and served as the head of the fourth regiment of the Tax Police Corps, was later known as a generation of tiger generals and "Oriental Rommel" for his outstanding military talents Known as. Sun Liren worked hard to display his military talents in the Tax Police Headquarters and did everything possible to train the troops. General Sun combined traditional Chinese education with the educational methods of the American military academies, and worked out training systems and methods that suit his own army’s needs, forming a set of training codes that are different from those of other troops in the national army. They are known as the "Sun's Code of Practice." . The affiliated troops are strictly trained in accordance with the "Sun's Code of Practice." The officers and soldiers have relatively high levels of education, discipline, and technical skills, and even specialized anti-smuggling techniques.
Weapons and equipment of the Tax Police Headquarters are all procured by the Ministry of Finance. The level of sophistication is that the German weapon divisions of the National Government’s direct line are dwarfed. The Tax Police Headquarters very much favors the advanced weapons and equipment of European and American military powers. Begin to purchase mainly American weapons, equipped with Origen anti-aircraft guns and Vickers amphibious combat vehicles. The rifles were mainly the German-made 1924 standard Mauser series guns or the Belgian FN1924/30 rifle. And equipped with a large number of water-cooled Maxine heavy machine guns, the pistol is naturally equipped with the well-known 7.63 mm Mauser M1932, and even equipped with "Kaden Lloyd" ultra-light tank.
After Song Ziwen and his generals determined to rectify, the Tax Police Headquarters has become an absolute "irregular army" elite force, and Song Ziwen intends to use the Tax Police Headquarters as an elite unit. It is a pity that my own military capital has deliberately planted flowers and flowers, and unintentionally planted willows. The private army he had intended to use to fight for power, did not expect to become a force of resistance at a time of national peril.
On the eve of the January 28th Incident in 1932, most of the Tax Police Regiment was stationed in Shanghai and Pudong. The first group was stationed in Xujiahui, the second group was stationed in Nanxiang, and the third group was stationed. Zhabei, the fourth regiment is based in Qingdong, headquartered in Xujiahui. When the Japanese army raided Shanghai, Song Ziwen resolutely brought the Tax Police Headquarters, which he worked so hard to manage, to the front line of the anti-Japanese war without reservation, and personally issued combat orders. In mid-February, Song Ziwen decided that the third group of the tax police stationed in Zhabei and the second group of the tax police stationed in Nanxiang should be under the command of the 19th Route Army. It was changed to an independent brigade of the 87th Division of the Fifth Army, with the former head of the tax police regiment Wang Geng as the brigade commander, and at the same time under the command of the Fifth Army. At that time, the tax police corps participated in the battle to guard the Longhua Airport. The officers and men of the tax police corps were brave and fearless, fighting the enemy bravely. Almost all the officers and soldiers of the Second Battalion of the Second Tax Police Regiment died heroically in the fierce battle, causing great damage to the Japanese invading Shanghai.
On July 7, 1937, the Lugou Bridge Incident broke out and Japan launched a full-scale war of aggression against China. On August 13, 1937, the Battle of Songhu broke out. The Ninth Army of the General Taxation Police Corps under General Zhang Zhi participated in the Songhu Anti-Japanese War. Jay. The General Taxation Police Corps participated in the defense of Wanzaobang and the south of Suzhou River. The soldiers fought very bravely, causing heavy damage to the Japanese army, and finally retreated due to excessive casualties. Sun Liren's 4th Tax Police Regiment came to the fore in the two battles of Wanzaobang and Dachang. Sun was promoted to the commander of the 2nd Detachment for his merits in combat.
When Sun Liren led his troops to defend the front line of Zhoujiaqiao in Suzhou Creek, he fought bloody battles with the Japanese for two weeks. He was severely injured by Japanese mortars. He was hit by shrapnel in 13 places all over his body. He was in a coma for three days and was sent by Song Ziwen. Hong Kong treatment. On November 3, the Japanese army continued to attack the position of the Tax Police Headquarters. The commander of the 5th regiment Qiu Zhiji was killed in battle, and more than half of the officers and soldiers of the regiment were killed and injured. The 4th regiment immediately went into battle and attacked Liu's house with a fierce counterattack, but only regained half of the houses on the south side. The Japanese army rebelled against the houses on the north side. The two sides competed house by house in the village. The fighting was extremely tragic. At 18:00, the tax police headquarters eventually had too many casualties and the 36th Division took over the defense in the Zhoujiaqiao area. During the Battle of Songhu, the General Taxation Police Corps fought bloody battles and killed the enemy bravely, causing huge casualties to the Japanese army, as well as serious casualties themselves.
The National Government of the Songhu Conference after the war compiled the remaining part of the Tax Police Corps into the 40th Division. Sun Liren was seriously injured and rushed to Wuhan. Based on the 5000 wounded soldiers of the Tax Police Corps, he went to Changsha to rebuild the Tax Police Corps in March 1938. It used Tsinghua’s old school site to recruit troops, reorganized the "Anti-smuggling Corps" named by the Ministry of Finance, and vigorously recruited the old Ministry. After the reconstruction, the Tax Police Corps took part in the Wuhan Battle on the spot. Later, it developed into the new 38th Division, the main force of the Chinese Expeditionary Force, and became the main force of the New First Army, the five major ace of the Kuomintang Army, sweeping northern Myanmar.
The Tax Police Headquarters was established entirely for personal gain. However, in the face of national justice, it stepped onto the front line of the Anti-Japanese War as a Chinese army without hesitation, and paid huge casualties to the Japanese army. , Left a wonderful page in the great War of Resistance Against Japan.
