对于唐代的租调税法,《新唐书》、《唐律疏议》及《唐六典》等史料中的相关记载存在一定的差异。本文结合《唐律疏议》、《唐六典》与敦煌文献等史料,对唐代“租”的种类与数额、“调”的数额作辨正分析。认为《新唐书·食货志》中对唐代“租”的记载比较全面,但对“调”的记载则存在一定缺陷。 For the tax law of rent and tax in the Tang Dynasty, there are some differences in the related records in such historical materials as “New Tang Book”, “Tang Rules” and “Tang Li Dian”. Based on the historical data such as Tang Laws and Disciplines, Tangliudian and Dunhuang Documents, this dissertation analyzes the types and amounts of “rent ” and the amount of “tune ” in the Tang Dynasty. It is considered that the records of Tang Dynasty Food Rent in the New Tang Shu Food and Commodity Records are relatively comprehensive, but there are some defects in the recording of the “Tune”.