本文从“加名税”这一特定的历史问题出发,以该问题为例,以法理学为角度,以法经济学为视角,分析了道德对法律的作用以及法律对道德的影响这一对相互关系。在继承和批判前人的基础上,本文在文末提出了具有独创性的结论。 This article starts with the specific historical question of “adding tax”, taking the problem as an example, from the perspective of jurisprudence and from the perspective of law and economics, analyzes the role of morality on law and the influence of law on morality. A pair of relations. On the basis of inheriting and criticizing the predecessors, this paper puts forward the conclusion with originality at the end of the article.