First, formulate tax policies according to land ownership. The Northern Song Dynasty divided the national residents into two categories: main households and customers. Anyone who owns the land is called the main household and must pay taxes to the state. Those who have no land are called customers. They rent land, also known as "tenants". The main households are divided into five classes according to the amount of capital: the first class households are big landlords covering more than ten hectares, dozens of hectares or even hundreds of hectares; Second-class households are small and medium-sized landlords who occupy one hectare to several hectares of land, usually called "upper households"; Third-class households, also known as "middle households", mainly refer to middle-class families who occupy less land but are relatively rich in self-reliance; The fourth and fifth households are farmers who occupy 30 to 50 acres of land or only a few acres. They are also called "next households" or "poor next households". They live a hard life and are often forced to sell their land when the harvest is not good, accounting for a large proportion of the main families. Customers are mainly tenant farmers, who have no land and production tools at all, and make a living by renting out landlords' fields. However, the customer's household registration in the Northern Song Dynasty was independent and no longer attached to the landlord's name, which was very different from the trilogy and apprentice since the Eastern Han Dynasty. The landlord can't enslave the tenant's family, and the tenant can change the landlord when the contract expires, which can show the progress of society. Landlords exploit tenants with land rent, which generally accounts for more than 50% of the harvest. In addition, usury has also become an important means of exploitation. Tenants can't afford the money and interest, so they have to use their children as "servants" as collateral. After some households went bankrupt, in order to extract more tax revenue, the government still included them in the main households, and the number of households with "producing and saving taxes" gradually increased. Although the next family doesn't pay rent to the landlord, it has to bear the heavy taxes and corvee of the government, so it often sells land and becomes a tenant in bad years every year. For example, they have to pay land tax, personal tax and all kinds of miscellaneous taxes every year. Some taxes can be described as exorbitant taxes and various excuses. The poor peasants in the Northern Song Dynasty were severely exploited economically, so it was no accident that Wang Xiaobo and Li Shun revolted in the early years of the Northern Song Dynasty.
Second, take various measures to promote agricultural production. The Song Dynasty attached great importance to agricultural production and clearly realized that agriculture was the foundation of building a country and strengthening the army. The founding fathers of the Northern Song Dynasty set up Kyoto in the capital of song dynasty (Kaifeng) from the very beginning, so that tributes from all over the country were transported to Beijing through the waterway system, thus making the political center of the country in a state of food and clothing. However, the imperial court was not satisfied with this, but took the development of agricultural production as a basic national policy and adopted a series of measures to support and reward agricultural production. Different from the imperial edicts issued in past dynasties, these imperial edicts are not empty words, but put forward solutions to specific problems in agricultural production, and instruct local officials to deal with them or send ministers to inspect them personally.