Under the Zhongshu Menxia 中书门下 system,this institution replaced the Shangshu Province as the central body for handling construction and restoration affairs.Most such matters,whether in the capital or local regions,were submitted to the ZhongshuMenxia in the form of memorials.The ZhongshuMenxia,together with the emperor,managed these submissions,with responses primarily issued through Chizhi and Chidie 敕牒.Due to changes in the fiscal system,the introduction of the two-tax system 两税法,and the implementation of the governor's accountability system,construction and restoration affairs in the mid-to-late Tang Dynasty were largely reported by various central and local offices to ensure compliance with regulations and to secure the necessary legal authorization for undertaking projects,mobilizing manpower,and requisitioning materials.This represented a departure from practices in the early Tang Dynasty,where preparations for construction projects required detailed budgeting of labor and materials,which were then submitted to the Shangshu Province for coordination as part of national expenditures.Under the ZhongshuMenxia system,local offices and governors assumed greater responsibility for organizing the resources required for restoration projects,thus reducing the need for direct imperial court support.As a result,imperial decrees and mandates regarding construction matters became notably succinct,focusing mainly on approving the submissions.Chizhi 敕旨,representing the emperor's direct will,were deemed more authoritative than Chidie 敕牒.Consequently,by the late Tang Dynasty,imperial edicts became the primary form of documentation for approving construction and restoration affairs.