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任世江老师主编的《高中历史选择题精练》中有一道题：按照张居正的一条鞭法，收税多少的依据是A．财产B．土地C．人口D．人口加土地编者所给答案为B，笔者认为D才是正确答案。张居正改革的特色是赋役合并，化繁为简；量地计丁，差役合并，役归于地，把过去按户丁派役的办法改
In the high school history multiple-choice scouring edited by teacher Ren Shijiang, there is a question: According to Zhang Juzheng’s whip method, the basis for tax collection is A. Property B. Land C. Population D. The answer given by the population plus land editor is B. I believe that D is the correct answer. The characteristics of Zhang Juzheng’s reforms are the consolidation of taxation and consolidation, the simplification of diversity, the calculation of the number of employees, the consolidation of military service, and the return of troops to the land.