五、分化阶段——宋至明中叶这一时期,我国古代赋税思想发生了根本变化,以新儒学为代表的封建正统赋税思想被怀疑和否定,占统治地位的儒家学派的赋税思想受到了严重挑战,反映城市市民阶级(即新兴资产阶级)的经济和政治利益与要求的早期资产阶级赋税思想产生了。发生这种变化的根本原因,是由于商品和货币经济迅速发展的结果。这一时期,不仅 Period of Differentiation - During the period from the Song Dynasty to the Ming Dynasty, the thought of taxation in ancient China had undergone fundamental changes. The thought of the feudal orthodox taxation represented by Neo-Confucianism was suspected and denied. The Confucian school of thought, which dominates the taxation philosophy, has been seriously challenged. Early bourgeois tax thinking, which reflected the economic and political interests and demands of the urban citizen class (ie, the emerging bourgeoisie), emerged. The root cause of this change is the result of the rapid economic development of commodities and currencies. This period, not only