从秦汉到唐朝中期一千多年的历史中，封建国家财政剥削是以人丁为基本对象的，而从八世纪末期到十儿世纪的一千多年里，封建国家财政在农业赋税上的征课则是以资产为基个征课对象的。一、两税法产生的背景我们知道，唐初实行租庸调财政制度，是建立在均田制基础之上的，也就是? From the Qin and Han dynasties to the mid-Tang Dynasty over a thousand years of history, the feudal state financial exploitation based on population as the basic object, and from the late eighteenth century to ten centuries of more than one thousand years, the feudal state finance on agricultural tax The levy is based on asset-based levy class object. One or two tax law background We know that the implementation of rent tax system in the early Tang Dynasty is based on the land leveling system, which is?