Three Bureaus


The Three Bureaus traditionally refer to the Bureau of Salt and Iron Monopoly, Tax Bureau, and Census bureau that originated during the Song dynasty. However the Three Bureaus have been used to refer to different institutions at different points in Chinese history. In the Eastern Han, it included posts such as Defender-in-Chief, Minister of Education, and Minister of Works. In the Tang dynasty, it referred to the Censorate, the Chancellery, and the Palace Secretariat. During the Ming dynasty, it referred to three provincial level institutions: the regional military commission, the Provincial Administration Commission, and the Provincial Surveillance Commission.
The bureaus of Salt and Iron, Tax, and Census were created during the Northern Song dynasty. They were known as the State Finance Commission. Emperor Taizu of Song removed the household revenue section from the Imperial Secretariat and split it into the three bureaus, collectively led by a state finance commissioner and a vice state finance commissioner. Each bureau was also headed by their own respective commissioners. During the reform era of New Policies led by Wang Anshi, the Three Bureaus were controlled by a Finance Planning Commission under the Imperial Secretariat. This organization was abolished during the Ming dynasty and replaced with the Ministry of Revenue.
Three Bureaus and their sections :
  • Bureau of Salt and Iron Monopoly - responsible for industries related to public work, notably the production and distribution or merchandise of salt, but also other areas such as the production of weaponry
  • *Military
  • *Armaments
  • *Market tax
  • *Capital supply
  • *Tea
  • *Iron
  • *Special preparations
  • Tax Bureau - responsible for state revenue and expenditure, and the transport and distribution of tribute grain
  • *Gifts and presentations
  • *Coins and silk
  • *Grain supplies
  • *Price stabilization
  • *Transport
  • *Horses
  • *State grain
  • *Officials
  • Census Bureau - responsible for the registration of households, tax registers, organized taxation, and corvée, as well as special monopolies such as the production of alcoholic beverages and yeast
  • *Summer tax
  • *Prefectural remittances
  • *Palace construction
  • *Yeast
  • *Clothing and rations