The shoens during the Tang and Sung dynasty did not have the right of tax exemption and the right to keep the tax agents from entering the property, but the lands from the Emperor were exempt from taxation and the shoens owned by bureaucrats had the right of tax exemptions and so some farmers donated their shoens to the bureaucrats so as to escape from heavy tax burden.
唐や宋の荘園には不輸不入の権限は存在しなかったものの、皇帝からの恩賜地は租税を減免され、官僚所有の荘園には免役特権が存在したため、農民が重い税負担から逃れるために荘園を官僚に寄進する例も見られた。