In 783, four years after the founding of the People's Republic of China, Zhao Zan suggested to Tang Dezong to raise funds for immigration. The so-called currency is a tax levied on the income from market transactions and public and private payments, which belongs to the nature of transaction tax. In the process of buying and selling, the tax rate is 0.5% per 1000 yuan. City shopkeepers and brokers will give them pre-printed paper, register the money when trading, and make statistics the next day. If the transaction is conducted separately and no intermediary is used, the government should check the private books. If there is no ledger, I will tell you the truth. Once the report is untrue by others, 100 will be hidden, 60 fines will be imposed and the whistleblower 10 will be rewarded. There are many human factors in this link. "The master in the market has his handle and the rate is more hidden." [9] The increase of human factors has laid a hidden danger for the evil of taxation, so the government revenue has not increased much, but the people have complained.

Shelf tax is a tax levied on houses, which is put forward together with money. At that time, Tang Dezong wanted to pay the soldiers and provide their families with rations. Because the normal tax revenue of the country can't be met, Zhao Zan's suggestion was adopted and a shelf tax was levied. According to the quality of the house, it is divided into three classes, the first class room is taxed at 2000, the middle class room is taxed at 1000, and the lower class room is taxed at 500. In the process of collecting taxes, officials often break into houses and forcibly collect them. If there is a hidden house, those who fail to report it will be rewarded with 60 sticks and 50 pounds. This tax, like money, has many human factors in its collection, which has caused people to complain to each other and aroused people's resentment. In the first year of Xingyuan (AD 784), Jingyuan soldiers were ordered to move eastward, and there was a "Jingyuan mutiny" in Chang 'an. In the mutiny, the foot soldiers shouted the slogan "Don't take away the quality of businessmen, don't tax the people, get rid of strangers", and used it as evidence and handle against Tang Dezong to encourage others to participate in the mutiny. As a result, Tang Dezong had to explicitly announce that it would stop collecting taxes on scaffolding, money, bamboo, wood, tea, paint and iron.