《资治通鉴》唐建中元年两税法材料辨误

Distinguishing Errors from the Material of Two-Tax Law in First Jianzhong's Year in Comprehensive History Useful to Politics

《资治通鉴》对唐代两税法记载存在错误与遗漏:杨炎上奏时间有误;误把杨炎奏议当成两税法条文;误把建中元年正月赦文当成两税办法;对建中元年二月命官巡视各地语焉不详,漏载两税法重要内容。

Comprehensive History Useful to Politics recorded the two-tax law of Tang Dynasty basically,but has some errors：the time of Yangyan＇s suggestion is wrong;it mistook the Yangyan＇s suggestion for the articles of carring out two-tax law;it mistook the order of amnesty in the first moon of first Jianzhong＇s year for the two-tax means;it mistook the main task of sending the officials to make an inspection tour of various places in the second moon of first Jianzhong＇s year,and this made the taxation plan and stippulating the amount of two taxes and the imperial edict of two-tax law not to be recorded.