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高中历史教材评注(四十五)材料应清晰而有深度

  • 2026-04-08 09:54:10
高中历史教材评注(四十五)材料应清晰而有深度

此处意在展现两税法弊端，然而材料选得不好，尤其是材料二。

白居易主要批评了贪吏枉法、暴敛求宠，但历代贪腐问题都很严重，中晚唐并不特别。

且白诗所述实际上与两税法的利弊无关，贪腐是一直就有的，两税法实行前有，两税法实行后也有，两税法有助长贪腐吗？白居易诗似乎没提到。

两税法最主要的弊端在哪？

在于其确定了总税额和个体税额，并规定个体税额三年一定，然而个体税额长期不变，各道州县两税定额也保持稳定。这导致随着贫富升降、人口流动，税负变得极度不均。

出示此类弊端的材料，难道不比教材所示白居易诗有意义？

本文来自网友投稿或网络内容，如有侵犯您的权益请联系我们删除，联系邮箱：wyl860211@qq.com 。

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  1. CONNECT:[ UseTime:0.000502s ] mysql:host=127.0.0.1;port=3306;dbname=c_sjds;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000597s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000296s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000274s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000499s ]
  6. SELECT * FROM `set` [ RunTime:0.000201s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000817s ]
  8. SELECT * FROM `article` WHERE `id` = 458906 LIMIT 1 [ RunTime:0.002473s ]
  9. UPDATE `article` SET `lasttime` = 1775805979 WHERE `id` = 458906 [ RunTime:0.008931s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 66 LIMIT 1 [ RunTime:0.000351s ]
  11. SELECT * FROM `article` WHERE `id` < 458906 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001905s ]
  12. SELECT * FROM `article` WHERE `id` > 458906 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.004370s ]
  13. SELECT * FROM `article` WHERE `id` < 458906 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.002634s ]
  14. SELECT * FROM `article` WHERE `id` < 458906 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.016026s ]
  15. SELECT * FROM `article` WHERE `id` < 458906 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.010092s ]
0.122367s