Since Five dynasty and late Tang period, there had been formed a local taxation in Minnan. Caused by the Jiedushi, Liu Congxiao and Chen Hongjin etc., who continually collected from and signed duties to the local for keeping their own family and army, Minnan region had formed a regional tax system in Zhangzhou and Quanzhou which even affected Song, Yuan, Ming, and Qing dynasty. By the time of Zhu Yuangzhang, the government started operating LiJia sysytem and editing Fishscale Map Registers that weaken the regional tax system gradually. Meanwhile, affected by multiple land ownership and family organizations, the tax system in Zhanzhou had its own operation and territoriality eventually.
After Youngle and Xuande, followed with collapsing of LiJia sysytem, hidden and false register of family and land had caused local government struggled with overflowed tax and lack of labor. During Zhengde, Longqin, Wanli, local govern and inspectors tried to fix the problems with developing more tax and labor systems, such as single-whip method. But adding more duties lured out negative impact of multiple land ownership that became local governs’ target to reform, then ended up failing because of extra charging for adding military payment in boundaries in late period of Wanli.
In early period of Qing, coastal region fell into chaos and the refugee burst, effected governor expropriating tax or food, especially Zhanzhou. When the Great Evacuation started, beyond the frontier suffered major damage to society and economics but inner of frontier got the chance recovering therefore stored the energy to plan a new tax system based on the size of land then charged tax from the owner except farmer since the first restore of the coastal area. After second restore, Zhangpu and Zhaoan pulled the new system with household register, the taxation though got recovery gradually. As Changtai and Ningyang where beared heavy duties finally finished arrangement of taxation until Yongzheng with spared duties into land tax.