唐后期随着两税法的确立以及“量其资产”税收政策的变化,胥吏阶层也逐步庞大,其作用在基层管理尤其是税法执行中得到加强,形成了超过前代,并继而影响后世的胥吏阶层的崛起,而唐后期正是胥吏阶层地位发展的重要历史时期。 In the late Tang Dynasty, with the establishment of the two tax laws and the change in the tax policy of “measuring the value of its assets,” the petty bourgeoisie was gradually enlarged in size and its role was strengthened in grassroots management, especially in tax law enforcement, Later generations of the rise of the class of petty officials, and late Tang is the important historical period of the development of the class of petty officials.