Zu-Yong-Diao Tax System

Timeline

1. 619–624Chang'an · ChinaIn the second year of Wude the per-capita standard of two shi of grain, two zhang of silk, and three liang of floss was first set; in the seventh year of Wude it was promulgated alongside the equal-field code, establishing the three per-capita standards of zu, yong, and diao and the rule of substituting labor with silk, with fifteen extra days of labor exempting the diao and thirty days exempting both zu and diao.
2. 626–649Prefectures nationwide · ChinaTaizong registered households and pacified the people, reorganized household records; the zu-yong-diao system was implemented nationwide alongside the equal-field system, with silk and cloth levied according to local produce, rice by household grade in Lingnan prefectures, and exemptions for disasters: over 40% loss exempted zu, over 60% exempted diao, over 70% exempted all taxes and labor.
3. 649–700Prefectures nationwide · ChinaUnder Gaozong and Wu Zetian the zu-yong-diao system remained the mainstay of fiscal revenue; the edict of the twenty-fifth year of Kaiyuan still followed the second year of Wude's rules. However, land annexation and fleeing households increased, taxable households decreased, and the collection base gradually weakened.