Delayed Tax System and Local Disaster Relief in the Song Dynasty

Delayed tax system began in the early Song Dynasty,its creation should be before the Taizong Chunhua three years.And it gradually matured and improved in Zhenzong period,and basically was followed and developed in Southern Song Dynasty.After the demise of the Southern Song Dynasty,the tax system had also brought to an end.Disasters occurred in successive in Song Dynasty,the delayed rescue system played a certain role in floods,droughts,locusts,earthquakes,plagues and other disasters,and it alleviated the plight of the people of the affected areas,maintained social stability and helped restore agricultural production,protected the state revenue from excessive losses.But the tax system was only exspediency delay disaster,could not eliminate the damage caused by disasters.If it didn't received disaster edict,the government would still urge the delay levy taxes.