Yang Yan (simplified Chinese: 杨炎; traditional Chinese: 楊炎; pinyin: Yáng Yán; Wade–Giles: Yang2 Yen2; 727–781), courtesy name Gongnan (公南), was a Chinese historian and politician serving as a chancellor early in the reign of Emperor Dezong. He was credited with reforming the tax system to reduce burdens on the peasants and to bring merchants into the rank of taxpayers, but was blamed for using his position to take vengeance on political enemies. He was removed in 781 and soon executed.
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Background
Yang Yan was born in 727, during the reign of Emperor Xuanzong. His family was from Fengxiang (鳳翔, in modern Baoji, Shaanxi) and claimed ancestry through officials of the Warring States period state Han), Qin, Han, and Sui dynasties, although the lineage was not completely traceable. His great-grandfather Yang Dabao (楊大寶) served as a county magistrate during the reign of the Tang dynasty's founder, Emperor Gaozu, and was killed when resisting a rival contender for the throne, Liu Wuzhou the Dingyang Khan, and therefore was posthumously honored. His grandfather Yang Zhe (楊哲) was known for his filial piety. His father, Yang Bo (楊播), was known for having passed the imperial examinations but then declined official offices to support his parents, an act for which he was honored by both Emperor Xuanzong and Emperor Xuanzong's son Emperor Suzong.
Early career
Yang Yan was known in his youth for his handsome eyebrows and beard, his ability to stand up against monetary enticements, and his beautiful writing. In his home region, he became known as the younger Yang Shanren (山人), implying that he was a Taoist hermit. Later, he took off his hermit robes and served as a secretary under Lü Chongbi (呂崇賁) the military governor (Jiedushi) of Hexi Circuit (河西, headquartered in modern Wuwei, Gansu). He had previously been humiliated by Li Dajian (李大簡), and he became a colleague of Li's after he came to serve under Lü, and he took the opportunity, on one occasion, to batter Li severely along with his guards, almost causing Li's death. Lü, however, favored his talent and did not punish him. Later, when the major general Li Guangbi invited him to serve as an assistant, he declined, and he also declined a promotion to serve as an imperial chronicler at the capital Chang'an. Instead, he returned home to support his mother. After his mother died, he was honored for his filial piety to her—and it was said that it was unprecedented, at that point, that a household would be decorated for three straight generations for their filial piety.
After Yang completed his period of mourning, he became Sixun Yuanwailang (司勳員外郎), a low-level official at the ministry of civil service affairs (吏部, Libu), and later served at the ministries of defense (兵部, Bingbu) and the ministry of rites (禮部, Libu). While serving at the ministry of rites, he became one of the main drafters of edicts for Emperor Suzong's son Emperor Daizong. Both he and his colleague Chang Gun were known for the beautiful language they used in writing edicts—with Chang being known for his ability to cite ancient precedents, and Yang known for the ability to use appropriate praises. When he wrote the text of a monument dedicated to the general Li Kailuo (李楷洛), the writing was so beautiful that the scholars at the time all took pains to memorize it. He later became the deputy minister of civil service affairs (吏部侍郎, Libu Shilang) and was put in charge of editing the imperial history. He also became well regarded by the powerful chancellor Yuan Zai and was fostered by Yuan to be his successor. After Yuan was executed for corruption in 777, Emperor Daizong initially wanted to execute Yang and some other close associates of Yuan's as well, but Emperor Daizong's uncle Wu Cou (吳湊) persuaded him not to do so. Instead, Yang was demoted to be the military advisor to the prefect of Dao Prefecture (道州, in modern Yongzhou, Hunan).
During Emperor Dezong's reign
In 779, Emperor Daizong died and was succeeded by his son Emperor Dezong. Emperor Dezong, wanting to reform government, was willing to promote people in exceptional manners, and in fall 779, based on the recommendation of the chancellor Cui Youfu, Emperor Dezong promoted Yang from exile to be the Menxia Shilang (門下侍郎), the deputy head of the examination bureau of government (門下省, Menxia Sheng) and gave him the designation Tong Zhongshu Menxia Pingzhangshi (同中書門下平章事), making him a chancellor de facto, serving alongside Cui and Qiao Lin.
As chancellor, Yang quickly carried out a number of actions that were praised by contemporaries and/or later historians:
Promoting Li Gao (李皋) the Prince of Cao, a capable official of imperial descent who had been demoted due to false accusations by Xin Jinggao (辛京杲).
Keeping the general Cui Ning, the military governor of Sichuan Circuit (西川, headquartered in modern Chengdu, Sichuan), who had controlled the circuit semi-independently from the imperial government, at Chang'an when Cui arrived at Chang'an to pay homage to Emperor Dezong, thus allowing the imperial government to take back control of Sichuan.
Convincing Emperor Dezong to return the responsibility of collecting and storing money and silk revenues from Daying Storage (大盈庫), inside the palace and managed by eunuchs, to the ministry of storage (太府寺, Taifu Si), thus restoring accountability.
What Yang became most known for, however, was his reform of the taxation system, introduced in an edict by Emperor Dezong in 780. As described by the Song dynasty historian Sima Guang in his Zizhi Tongjian, of the problems of the taxation system at the time and what Yang's reforms were intended to address:
Early in Tang Dynasty, the taxes and duties included the following: field tax [(租, Zu)], corvée [(庸, Yong)], and head tax [(捐, Juan)]. Those who had fields paid the field tax. Those who were adults served corvée labor. Those who had household rolls paid head tax. Toward the end of Emperor Xuanzong's reign, the government files were being poorly maintained, and the records were often not matching reality. During the Zhide era [(756–758, during Emperor Suzong's reign)], the state was in war and chaos, and the collections of taxes were both done in an emergency and a haphazard manner. More and more tax collection agencies were created, but none supervised another, and therefore they created new methods and laws for taxation. Before the old tax would be abolished, the new tax would already be implemented, without ceasing. The rich households had many men, but they avoided taxes by becoming officials or becoming Buddhist monks, and the poor households were unable to avoid taxes in this manner. Therefore, the rich households became richer, and the poor households became poorer. Corrupt officials further used the opportunity to seize assets and oppress people. They collected taxes every 10 days or half month. The people could not endure this kind of cruel treatment, and often they fled to other locales just to make a living. Those who remained in their homes did not exceed 40% or 50%.
Notes and references
Old Book of Tang, vol. 118 Archived 2008-06-21 at the Wayback Machine.
New Book of Tang, vol. 145.
Zizhi Tongjian, vols. 225, 226, 227.
A history of China from 7 BC to 1279 Archived 2007-02-04 at the Wayback Machine
Chinaknowledge.de article
Article on foreign relations during the Tang dynasty