Allotment of cultivated lands to the peasants which had been the basis of the equal-field system, was gradually neglected, leading to the zuyongdiao system becoming neglected and, in 780, being replaced with the liangshui system.
均田制の根幹となる百姓への耕作地の支給は、次第に実施されなくなり、それに伴って租庸調制が立ち行かなくなったため780年に税制は両税制へと移行した。