two tax law 两税
Scholars have made a lot of researches on Zu-Yong-Diao System and Two-Tax Law, including the backgrounds, contents and influences. My research is based on these research results.
由于这一问题的重要性，中外学者对此作了大量深入的研究，对租庸调制和两税法的产生的背景、性质、内容、意义及评价等方面，都作了充分深入的研究，取得了丰硕的成果。
参考来源 - 唐代租庸调制和两税法的制度缺陷与执行弊端研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The mulberry tax in Song dynasty was an important component of the regular tax in two-tax law.
②然而，桑税在宋代出现绝非偶然现象，它是唐宋之际两税法税制变迁的直接结果。
The implementation of the Two-Tax Law of the Tang Dynasty was seen as a milestone in China tax history.
唐朝实行的两税法，被看做中国赋税史上的一个里程碑。
Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。
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