初登基的唐德宗,面對的是一個百病叢生、亟待整頓的政局。年輕氣盛的德宗頗思有所作為,因而發動了一連串的政治改革與平定藩鎮之亂的種種努力。 在政治改革上,唐德宗主要著力於政風的革新,摒斥奢靡之風;在財經的改革上,則正式以兩稅法取代了過去的租庸調法;在法制的改革上,則側重於以嚴厲的處分方式,來嚇阻犯罪。凡此種種,均使朝政呈現欣欣向榮之景象,亦使天下人為之耳目一新,以為太平之治,庶幾可至。 無奈的是,德宗對於平定跋扈藩鎮的政策,有著多方挑釁之失,以致淪落於四面受敵的窘境;加以所信非人、措置乖方,終致出奔奉天,以逃避大難。雖然叛亂的藩鎮逐一被平定了,但此番平定亂事的過程,卻並非唐廷以武力獲得最後勝利,仍是靠著有限度的交換條件,來換取表面的和平。 故自「奉天靖亂」後,唐德宗一改初即位時「重振朝綱」之政風,轉向為務求姑息;然姑息適足以養奸,政局何能不壞。故唐德宗在位將近二十六年,自「重振朝綱」走上「姑息養奸」,實可嘆息!
When Dezong ascended the throne in 780, he confronted a chaotic political situation. He was a diligent emperor and he tried to reform the governmental abuses in a big way. For the finance, Dezong reformed the governmental finance by introducing new tax laws. The threefold tax system of grain, silk and corvée (zuyongdiao 租庸調) was given up, and instead, two times a year the household was taxed according to its income (liangshuifa 兩稅法 ”two-tax system”). He also implemented many legal reforms. All his efforts, made the world found everything fresh and new. In addition, Dezong realized the importance to limit the strength of the Fanzhen 藩鎭. But he did the wrong way and provoked the Fanzhen. When Dezong's attempted to limit its power, these Fanzhen revolted and Dezong was forced to flee the capital of Chang An to Feng Tian. Even the Fanzhen's revolt was put down by the court's military. Dezong eventually decreed that he would not limit their power. After put down a rebellion in Feng Tian, Dezhong selected an adopted appeasement. ”To tolerate evil is to abet it” caused political disorder under the later of empoeror Dezong's reign.