此外、因两税问题而牵起的疑问,随手所见,並揭出如下: (一)‘地税’的函义开元十三年,诏‘元率地税,以置义仓’(据鞠氏收一二页引元龟四九○)。通典六又称天宝中‘地税约得千二百四十余万石,’则‘地税’字很像是义仓税的专名,然其实只信笔偶用而已,试看, 贞观一一年,户尚韩仲良奏,定‘王公以下,举田畝纳二升,其粟麦粳稻之属,各依地土,聍之州县,以备凶年。(通典一二)。永徽二年闰九月六日勅,‘义仓据地收税,实是劳烦’(会要八八) In addition, the questions raised by the two tax levies can be readily seen and disclosed as follows: (1) The letter of the “local tax” Kaiyuan 13 years, Chao ’ One or two yuan turtle four nine ○). Tongdian six, also known as Tempo in ’local tax about 1240 thousand stone,’ then ’local tax’ is very much like the name of Yasuhiro tax, but in fact it is only letter dual pen only, try, Zhenguan year, Household Shang Hanzhong Liang, set ’following the princes, holding Tian Mu satisfied two liters, the millet is a genus of japonica rice, according to the soil, 聍 of the state, to prepare for years. (Tongdian one or two). Two years of permanent emblem intercalary September 6 敕, ’meaning warehouse tax collection is really trouble’ (will be 88)