(1) Taxes are merged, and taxes are collected by local officials. (6 points)
(2) Positive: relaxing feudal personal attachment; It promoted the development of commodity economy and increased the financial income of feudal countries; Lay the foundation for the tax reform in Qing Dynasty (6 points)
Limitations: This partial reform cannot touch the economic base and superstructure of feudal society, let alone fundamentally touch the production relations of feudal society. Under all kinds of exploitation, the burden of the people is still very heavy. (3 points)
Test analysis:
(1) According to the first document, the tax reform is summarized as: "Those who whip the law summarize the tax of a state and county, measure the amount of land, and lose food to officials." The land tax (land tax), corvee (farmers working for the country for free) and miscellaneous taxes collected by the former court were merged, converted into silver, shared on the fields, and collected in the form of silver according to the number of fields.
(2) This question requires a comprehensive evaluation of a whipping method from both positive and negative aspects. A whip law reformed the tax system, relaxed the state's control over individual farmers, objectively benefited the development of commodity economy and capitalism, and laid a solid foundation for the tax system reform in the early Qing Dynasty. However, the reform can't fundamentally touch the production relations in feudal society, and the people's burden is still heavy under all kinds of exploitation.