How did the Tang militia system affect tax revenues under Taizong?

Under the early Tang dynasty, including the reign of Emperor Taizong, the fubing system functioned as a peasant militia that was integrated into the state's broader fiscal and service requirements. Rather than operating as a separate financial burden, the system was tied to the government's tax services; able-bodied peasants were organized into military companies and required to participate in training or emergencies as a form of state duty.1

This arrangement supported the Tang government's goal of maintaining an economical administration. Under the early Tang fiscal structure, the state relied on the services of taxpayers to perform routine government tasks in exchange for tax exemptions. By utilizing the rural population for both military service and labor, the government minimized the need for a large, expensive standing bureaucracy or professional army, thereby keeping administrative costs low. Consequently, the militia system functioned as a mechanism that allowed the state to secure essential military and administrative labor without requiring direct monetary payments that would have otherwise strained the treasury.21