我国的茶税作为一项独立的制度，以法律的形式把它固定下来是始自中唐时期。本文拟就茶税形成的历史根源，主要内容、特征阐述如后。一、店代茶税形成的历史根源大唐帝国“开元天宝盛世”期间，爆发了“安夕之乱”，虽然时间不长，地区不广，但政权内部体制遭到削弱，藩镇势力 China’s tea tax as an independent system, in the form of law to fix it is from the Middle Tang Dynasty. This article intends to discuss the historical origins of the formation of the tea tax, the main content and characteristics as described later. I. Historical Roots of the Formation of the Tea Tax in the Dian Dang Empire During the “Empire Kaiyuan Tianbao,” eruption of “Anxi disorder” broke out in Datang Empire. Although the time was not long and the area was not extensive, the internal system of the regime was weakened,