Wah Kiu Yat Po, CMA Voiced Its Concerns Over the Proposed Tax Increase
                        華僑日報〈廠商會對增稅問題 提兩點意見 岑載華之表示 增薪俸稅恐釀成勞資糾紛 增溢利稅則影響廠商設備〉, 1950-03-22
                    
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