《资治通鉴》唐建中元年两税法材料辨误
作者：沈世培
来源：《安徽师范大学学报》2011年第02期
关键词： 《资治通鉴》； 两税法；错误
摘 要： 《资治通鉴》对唐代两税法记载存在错误与遗漏：杨炎上奏时间有误；误把杨炎奏议当成两税法条文；误把建中元年正月赦文当成两税办法；对建中元年二月命官巡视各地语焉不详，漏载两税法重要内容。
中图分类号： K05文献标志码： A文章编号： 10012435(2011)02019003
Distinguishing Errors from the Material of TwoTax Law in First Jianzhong’s Year in Comprehensive History Uful to Politics
Shen Shipei(Historical and Social College, Anhui Normal University ,Wuhu Anhui 241000, China)
Key words: Comprehensive History Uful to Politics; twotax law; errors
Abstract: Comprehensive History Uful to Politics recorded the twotax law of Tang Dynasty basically,but has some errors:the time of Yangyan’s suggestion is wrong; it mistook the Yangyan’s suggestion for the articles of carring out twotax law;it mistook the order of amnesty in the first moon of first Jianzhong's year for the twotax means; it mistook the main task of nding the officials to make an inspection tour of various places in the cond moon of first Jianzhong's year,and this made the taxation plan and stippulating the amount of two taxes and the imperial edict of twotax law not to be recorded.
