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jan 1, 780 - 以国家财政支出确定赋税总额，然后将总额分解到各地，按田亩征收地税，按人丁、资产征收户税，分夏、秋两次征收两税法简化税收名目，扩大收税对象，保证国家的财政收入。它“惟以资产为宗，不以丁身为本”，改变了自战国以来以人丁为主的赋税制度，减轻了政府对农民的人身控制。

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人教版高中历史|Chinese students' PEP SENIOR HIGH HISTORY TEXTBOOKS

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~ 1247 years ago

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