Yingtian was a popular land system during the Tang and Song Dynasties, which originated from military cultivation in frontier during the South and North Dynasties and developed in the Tang Dynasty instead of Juntian system The thesis makes use of Dunhuang manuscripts and historical records to study Yingtian system and its officer in Dunhuang in the Tang and Five Dynasties Some conclusions are drawn: First, civil Yingtian appeared in Dunhuang during the reign of Empress Wuzetian when it was earlier than in Central Plains; Second, there appeared Yingtian in Buddhist monastery during Tibetan period, which didn’t exist in other areas; Third, Yingtian was carried out large-scale in Dunhuang during the Guiyijun period Civil Yingtian existed in Guazhou and Shazhou where were central area in Guiyijun regime and military Yingtian existed in other prefectures in Hexi corridor Fourth, the officer Yingtianshi was a complete system in Dunhuang.
