陈梦雷等（编）：古今图书集成·食货典·第005卷·第84则

然輪臺之詔一下，而民有息肩之意者，蓋當時取民之法固為甚苛，而漢家二十稅一之法，猶存而不改，雖商賈重困于農，則無加損。觀《西域傳》曰：「當時有司亦請益民賦三十，以助邊用，而帝不從。」至于唐租庸調，亦良法也，柰何德宗從楊炎之請，遂變為兩稅，使其他雜賦有出于商賈漆林之征者，亦併取給于田。是雖曰「省賦」，而農民之蠹亦甚矣。此終唐之世，民無聊生而亂亡隨之也。.mw-parser-output.licenseContainer{box-sizing:border-box;margin-top:1em;margin-bottom:0.25em;clear:both;width:auto;page-break-before:always;break-before:page}.mw-parser-output.licenseContainer>div:first-of-type{display:table;border:2pxsolidvar(--border-subtle,#8888aa);border-collapse:collapse;border-spacing:00;empty-cells:hide;box-sizing:border-box;margin:0auto0auto;width:100%;background-color:var(--background-color-neutral-subtle,#f7f8ff);color:var(--color-base,#202122)}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child{display:table-row-group}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child{display:table-row}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div{display:table-cell;padding:5px;vertical-align:middle;width:auto}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:first-child{text-align:left}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2){text-align:center}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div{width:100%}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:first-child{display:block;margin:0auto0auto;text-align:left}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2){display:table;border-top:1pxsolidvar(--border-subtle,#8888aa)}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div{display:table-cell;vertical-align:middle}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div:first-child{text-align:center;padding:5px0;width:40px}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div:nth-child(2){text-align:left;padding:5px;font-size:92%}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(3){text-align:right}.mw-parser-output.licensetpl{display:none}.mw-parser-output.licenseContainer.wst-collapsible-box{clear:both;margin:0.25em00.25em0;font-size:95%;background-color:var(--background-color-neutral-subtle,#f7f8ff);color:var(--color-base,#202122);border:2pxsolidvar(--border-subtle,#8888aa);text-align:left;line-height:1.6}.mw-parser-output.wst-license-container-title{display:inline-block;padding:0.5em}.mw-parser-output.wst-license-container-content{background:transparent;color:inherit;margin:0;padding:3px;text-align:left}.mw-parser-output.licenseContainer.warningLicenseContainer>div:first-child{border:2pxsolidvar(--border-color-error,#b22222);background-color:var(--background-color-error-subtle,#ffeeee);color:var(--color-base,#202122)}.mw-parser-output.licenseContainer.warningLicenseContainer>div:first-child>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2){border:2pxsolidvar(--border-color-error,#b22222);color:var(--color-base,#202122)}此作品在全世界都属于公有领域，因为作者逝世已经超过100年，且作品于1931年1月1日之前出版。

出处： https://zh.wikisource.org/wiki/%E6%AC%BD%E5%AE%9A%E5%8F%A4%E4%BB%8A%E5%9C%96%E6%9B%B8%E9%9B%86%E6%88%90/%E7%B6%93%E6%BF%9F%E5%BD%99%E7%B7%A8/%E9%A3%9F%E8%B2%A8%E5%85%B8/%E7%AC%AC005%E5%8D%B7
定位：第005卷·第84则 · 核对日期：2026-10-19 · 核验：逐字核对

公版古籍；原文逐字取自 Wikisource，仅作分段，未附标点以外的改写。

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