一、引言宋代继承唐朝和五代的遗制,在全国范围内实行两税法。宋两税俗称二税。两税自中唐建中元年(780)推行后,经唐末五代的演变,到了宋代,内容已有很大的变化。诚如李剑农先生所指出:“盖唐之自两税,本以大历十四年(779)之收支为标准。宋既承唐制,自属大历之法。然实则与其谓为大历之法,毋宁谓为唐末五代 I. Introduction Song inherited the legacy of the Tang Dynasty and the Five Dynasties and implemented the two tax laws nationwide. Song two taxes commonly known as two taxes. After the introduction of the two taxes in the first year of Jianzhong (780) in the middle of the Tang Dynasty, the content has changed greatly since the evolution of the late Tang and the Five Dynasties. As pointed out by Mr. Li Jianong: ”Since Gatang’s two taxes, this is based on the receipts and payments of the 14th year of the Dali Period (779) Dali’s law, rather called the late Tang and Five Dynasties