Concerning Liang Shui Fa（两税法）， which of the following are TRUE？

A.It was advocated by Yang Yan（杨炎）.

B.It was meant to replace Zu Yong Diao（租庸调）.

C.It was practiced in the early years of the Tang dynasty.

D.Tax was mainly paid in the form of money.

正确答案：It was advocated by Yang Yan（杨炎）.It was meant to replace Zu Yong Diao（租庸调）.Tax was mainly paid in the form of money.