In the equal-field system, the target of government services and tax collection was changed from married couples to individual males (zheng: 21 - 59 of age, zhongnan: 16 -20 of age.)
また均田制に於いて給付と課税の対象がそれまでの夫婦単位から男性個人単位（丁・中男）へと移行している。