liǎng shuì
意思解释：（Two duty）夏税和秋税的合称。唐德宗时杨炎作两税法，并租庸调为一，令以钱输税。夏输不超过六月，秋输不超过十一月，故称两税。 见“两税法”。
〈名〉唐后期赋税制度。德宗建中元年(780)由宰相杨炎建议实施。废除以丁为本的租庸调制，改以纳税户资产分等，分夏秋两季征收，故名。改实物税为货币税，简便纳税方式，扩大了纳税面，后世沿之，至明始为“一条鞭法”所代。…
< renown > the Tang Dynasty system of later period taxes. The first year of an era or the reign of an emperor in De Zongjian (780) is suggested to carry out by Yang Yan of prime minister in feudal China. Abolish is with man this the modulation that hire commonplace, change with classify of asset of pay taxes door, two season collect cent Xia Qiu, friend name. Change objective duty to be monetary duty, means of handy pay taxes, enlarged pay taxes face, of later ages edge, to bright only then for law of a whip be taken the place of. ...
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