Department rate - Karit

…In the early Tang Dynasty, the regular taxes were fixed amounts such as tax-laboring taxes, household taxes, and land taxes. The state's revenue was automatically determined by the number of dynasties, fields, and households that were subject to taxation. Therefore, expenditures had to be adjusted to match this income, and the national finances were based on a system of metered income and expenditure. In addition to regular taxes, there was a system of metered income and expenditure that temporarily allocated property and goods according to the amount of assets and men in the household. This was used to cover temporary expenses, but it did not account for a large proportion of the central finances. When the An Lushan Rebellion (755-763) broke out and fighting spread to various places, and feudal domains were established in China's interior to suppress the rebellion, the impasse of the inflexible metered income and expenditure tax and financial system suddenly became apparent. …

*Some of the terminology explanations that mention "subject rate" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…唐初の正税は租庸調･戸税･地税など，いずれも固定的な定額税で，国家の歳入は課税の対象たる丁･田･戸の数によって自動的に決まり，したがって支出はこの収入に合わせて調節せねばならず，国家財政は量入制出(入るを量りて出づるを制す)の体制をとっていた。正税のほかに，戸内の資産･丁男の多寡に応じて臨時に財物を配徴する科配(科率（かりつ）ともいう)があり，臨時の出費の補塡に用いられていたが，中央財政に占める比重は大きくはなかった。安史の乱(755‐763)が勃発して戦火が各地に波及し，兵乱鎮圧のために藩鎮が中国内地に列置されると，弾力性を欠く量入制出の税財制の行きづまりは，にわかに露呈した。…

※「科率」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報