唐中期税收思想家杨炎,虽然命运跌宕起伏但是在其为相时期匡救时弊适时的推行两税法以进行税制改革,精简税制、公平税负,促进了当时唐朝经济的发展,同时杨炎的税收思想精神也流传至今。我国现阶段税制改革也应当秉承适应经济发展需要的精神,坚持遵循税收公平原则、简便原则、效率原则等,完善我国税制使之成为我国经济发展的助推器。 However, although the ups and downs of fate during the mid-Tang period, the two tax laws were not implemented properly in order to carry out the tax reform, streamline the tax system and pay a fair tax, and promote the economic development of the Tang Dynasty at the same time. At the same time, Yang Yan’s tax revenue The spirit of thought is also circulating today. At the present stage, our country’s tax system reform should also uphold the spirit of adapting to the needs of economic development. We must adhere to the principle of fair tax, simple principle and efficiency principle so as to perfect our tax system and make it a booster for China’s economic development.