Manorial taxes and corvee were the primary economic source of the imperial clanmen in the Tang Dynasty. However, taxbearer men of imperial clanmen who took a large proportion of the national counterparts undermined enormously national financial income. Emperor of Xuanzong introduced some significant reforms to this system in his reign, the key step of which was to employ manorial households as national ones. In the Tang Dynasty, imperial clanmen succeeded manorial taxes and corvee by the corresponding inheritance law. Xuanzong’s reform was to bring about the situation that there were no manorial taxes and corvee left since the Five Dynasties.

imperial clanmen in the Tang Dynasty; manorial taxes and corvee; employment; inheritance