关于两税法内容问题,史学界争论已久,大的问题已基本解决,普遍认为,“两税”之得名,系由收税时分夏秋两次征收而来,它包括税钱(户税)和斛斗(田亩之税)两大类。不过,也有观点认为,两税只指税钱,而不包括斛斗,以至对两税法史料中“两税”一词用法认识不清。弄清“两税”一词用法,不仅有助于理解史料,还有助于理解两税法的内容。 As for the content of the two tax laws, the historians and scholars have long been debated controversy. The major issue has been basically solved. It is generally accepted that the name “two taxes” is collected twice in the summer and autumn when it is collected. It includes taxes and fees (household tax) And Dendrobium (Tian Mu tax) two categories. However, there are also some viewpoints that the two taxes refer only to taxes and fees, and do not include issues such as law enforcement, and even unclear usage of the term “two taxes” in the two historical tax laws. To understand the usage of the term “two taxes” not only helps to understand the historical data but also helps to understand the contents of the two tax laws.