跨時代的稅制改革:reform in tax system that went beyond the dynasties
兩稅法: dual taxation program
他對中國的財政制度的發展變化有著深遠的影響: He left deep and far-reachng influence on the growth and developmental path of the Chinese tax system.
從古籍資料中整理出了它的全貌;特點、優劣以及超前意識: A full view (of the tax system), its features, advantages and disadvantages and the awareness to look far into the future are sorted out from the classical and historical records.