Abstract
This paper presents the trajectory of Ji Linfang, a once-rural-born individual who ascended to the Deputy Director role in the Henan Provincial Department of Finance, fueled by diligent endeavors. Ji's resolute commitment to tax reform was marked by pioneering the nationwide dissemination of policy cards among farmers. However, this path took a divergent turn when he succumbed to bribery in an attempt to fund his daughter's overseas education. Consequently, Ji was handed a 13-year prison sentence, a consequence that continues to evoke profound remorse. Beginning in rural Shanxi in 1956, Ji's journey led him through various finance-related roles. Notably, he spearheaded the implementation of rural tax reform policies and attained higher positions, which amplified his challenges. As he confronted the complex issue of tax reform, Ji maintained his ethical resolve, rejecting bribery. The narrative unfolds as Ji grapples with financial burdens, eventually yielding to temptation. He accepted funds from associates to secure printing contracts for policy cards, resulting in an intricate web of deceit. His moral lapse culminated in a prison sentence following a full confession and a subsequent trial. This paper underscores the complexities of ethics and ambition in the realm of financial reform.