在中国封建社会中,赋役征派的内容历来是户、丁和土地。大体说来,封建社会前期,征敛的重点是户、丁;后期,主要是土地。唐代的两税法正是征敛重点由户、丁转向土地的一种税制。因此,它在中国赋役制度发展史上具有划时代的意义。在封建社会前期,按土地征收的赋税在赋税总量中远不如按户、丁征收的赋税所占的比重大。汉代所征敛的租赋充分体现了这一特点。租,即田租;赋,即口赋、算赋和更赋。《汉书·食货志》记载:高祖“轻 In the Chinese feudal society, the contents of the tax assignment have always been households, dices and land. Generally speaking, in the early days of feudalism, the focus of detention was on households and small townships. Later on, land was mainly land. The two tax laws of the Tang Dynasty were the tax systems that focused on the transfer of land to households and dices. Therefore, it has an epoch-making significance in the history of the development of the tax system in China. In the early days of feudalism, the tax levied on land was far less than the household taxes in the total amount of taxes. The tax levied by Ding was of a large proportion. The concessions collected in the Han Dynasty fully embodies this feature. Rent, that is, rental of land; Fu, that is, Fu, count Fu and more Fu. “Han Shushi Zhi” records: emperor "light