唐宋时期是我国封建社会发展史上的两个重要时期,这段时期赋税制度也出现了巨大变革。宋代承袭了唐代两税法制度,对当时社会的政治、经济等方面产生了重要的影响。前人在两税法对宋代经济的影响方面研究不多,本文在前人研究的基础上就两税法对宋代经济发展的影响作简要的探讨。 The Tang and Song dynasties were two important periods in the history of the development of feudal society in our country. During this period, the tax system also underwent tremendous changes. The inheritance of the two tax laws in the Tang Dynasty in the Song Dynasty exerted a significant influence on the political and economic aspects of the time. The predecessors have not much research on the influence of the two tax laws on the economy of the Song Dynasty. Based on the previous studies, this article briefly discusses the influence of the two tax laws on the economic development of the Song Dynasty.