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This book studies the land tax system during the Tang and Song Dynasties along three levels: the evolution of the system structure, the adjustment of the system implementation mechanism, and the impact of system changes. Among them, the evolution of institutional structure discusses the land tax and additional tax in the Tang and Song Dynasties from two perspectives: vertical and horizontal. The system implementation mechanism reveals the adjustment of land tax collection and management. The impact of system changes mainly analyzes the impact of changes in the land tax system on national finance, agricultural economy and farmers' lives. In the research process, we first focus on the study of the process of changes in the land tax system, and strive to grasp and capture the key policies, systems and nodes that lead to system changes. Secondly, we focus on the relationship between the land tax system and other systems in the process of continuous reconstruction and reshaping, showing the multiple dynamics of institutional change.