Continuation of the Two-Tax System and Fiscal Reform

Timeline

1. c. 880–907Chang'an–Bianliang · ChinaThe two-tax system replaced the zu-yong-diao system based on the equal-field system, but did not itself depend on equal-field. In the late Tang, fanzhen withheld taxes, household and land registration lapsed, making household and land taxes hard to collect at quota, forcing the center to rely more on southeastern revenues.
2. c. 907–960Kaifeng · HenanThe Five Dynasties regimes nominally retained the two-tax framework while levying various miscellaneous taxes; commercial, customs, and salt and tea monopoly revenues rose in proportion, tilting the fiscal structure toward monetization and commercialization.
3. c. 920–978Jiangnan and the Two Zhe regions · ChinaSouthern regimes like Southern Tang and Wuyue reorganized land taxes and monopolies in a relatively stable environment, developing salt, iron, and commercial taxes. Specific local surcharge items are scattered in sources; here we can only confirm that southern finance showed earlier commercialization tendencies than the Central Plains, providing an institutional environment for early Song Jiangnan revenues.
4. c. 960–1000Kaifeng · HenanNorthern Song inherited the two-tax system while additionally levying poll and miscellaneous taxes; the Three Departments were established to oversee finance, with household tax, commercial tax, and monopoly revenues as parallel pillars. Labor service gradually became an important form of corvée, and the spirit of the two-tax system continued in new forms through Song until the Single Whip Reform of the Ming.