随着土地成为国家正税的唯一征税对象,宋代田税开始走向内在变迁,表现为田税的征税对象土地的进一步细化,主要包括按土地肥瘠分等制定税率和按土地种类划分税目。宋代田税的内在变迁是中国古代国家正税征税对象从人丁向土地转变后应运而生的,代表了中国古代后期田税的制度走向。 With the land becoming the sole subject of taxation of the state, Tian tax of Song Dynasty began to move toward internal change, which was manifested as the further refinement of the tax land for taxation of land, including the formulation of the tax rate according to the fertility of land and the classification of land by land type Tax items. The intrinsic change of Tian tax in Song Dynasty came into being after the object of taxation and taxation was changed from human beings to land in ancient China, which represented the trend of system of tax in the later period of ancient China.