作为沟通帝制国家与“富民”阶层的税收制度,唐中期发生了从以人丁税为主的租庸调向以资产税为主的两税法转变。两税税制改革适应了社会经济发展新形势,通过改革明确了在国家主导下的“富民—国家”权责利益关系。进入宋代以后,两税税制得以延续,“富民”成为向国家纳赋的主要对象和国家财政收入的主要来源群体。但占有大量田土的“富民”阶层不断从国家税制漏洞中以各种方式逃避赋税,官府在进行必要弹压的同时,进一步全面推进和深化了唐代以来的税制改革。方田均税和经界法就是宋廷推动的税制改革和厘正与富民关系的重要举措。此番改革结果表明,围绕财赋收益,“富民”与国家进行了反复的博弈,但“富民”阶层并未由此发展成为与帝国对立的异己力量,他们的利益诉求和博弈均被限定在帝国统治规范之内。宋代“富民—国家”关系仍处于以国家为主导、双方共赢互惠的统一体中。 As a tax system for communicating between the imperial state and the “enriching people” class, there was a shift from the tax-based rent-based leasing system to the tax-based two-property tax system in the mid-Tang Dynasty. The reform of the two tax systems adapted to the new situation of social and economic development. Through the reform, we have clarified the relationship between the rights and responsibilities of “enriching people - state” under the state’s guidance. Since the Song Dynasty, the tax system of the two taxes has been extended, and “enriching the people” has become the main target group to the state and the main source of state financial revenue. However, the “rich people” occupying a large amount of land and land continued to evade taxes in various ways from the loopholes in the state tax system. While carrying out the necessary repression, the government further promoted and deepened the tax reform since the Tang Dynasty. Fang Tianjun tax and the economic method is the Song Ting-driven tax reform and to correct the relationship between the rich and the people’s important measures. The results of this reform show that the “rich people” have been repeatedly playing games with the state around the proceeds of the fiscal and taxation. However, the “rich people” class has not developed into an alien force opposing the Empire. Their interest demands and games Are limited to the rules of imperial rule. The Song Dynasty “enriching the people - the state” relationship is still in a unified state that is dominated by the state and both sides win-win and mutually beneficial.