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Zu-Yong-Diao Tax System
The zu-yong-diao system was a medieval Chinese tax and corvée system based on households and adult males, with rent paid per mu of land, diao per adu…
Timeline
- 501–580Northern Qi and Northern Zhou territories · North ChinaIn the late Northern and Southern Dynasties, states continued the Northern Wei practice of levying household diao and land rent, collecting grain and silk by household or adult male, providing the institutional basis for the Sui unification of the tax system.
- 583–589Daxing City · ShaanxiEmperor Wen of Sui ordered the promulgation of the Household Regulations, fixed nine household grades, standardized rent and diao amounts, and carried out the dasou maoyue census to uncover hidden households, linking rent and diao collection to equal-field land grants and household registration.
- 590–600Sui Empire territories · ChinaThe Sui gradually standardized corvée labor levies alongside rent and diao, permitting cloth payments in lieu of labor service (yong), forming the rudiments of the three-part rent-diao-yong system and laying the foundation for the Tang formalization of the zu-yong-diao system.
Sources
- 隋书·食货志 — 魏徵等 (636)
- 唐代均田租庸调制度研究 — 池田温 (2001)