课本第122页在叙述两税法的意义和作用时写道:“但地主阶级千方百计把新增加的赋税转嫁到农民身上,农民所受的剥削仍然很重。唐朝的阶级矛盾从根本上并未解决。”此“根本”令人困惑。唐中期,随着封建经济的发展,土地兼并日趋严重,以大土地所有制为基础的田庄发展起来,政府手里 Text on page 122 of the textbook narrates the significance and role of the two tax laws: “But the landlord class has done everything possible to transfer the newly increased taxation to the peasants. The peasants are still heavily exploited. The class contradictions of the Tang dynasty were fundamentally not Solve.“ This ”fundamental" is confusing. In the mid-Tang Dynasty, with the development of the feudal economy, the land merger became more and more serious, and the Grange based on large land ownership developed.