Military eunuchs had controlled the government for some time. They had put the previous emperor, Wuzong's older brother Wenzong, under house arrest, where he apparently drank himself to death. The eunuchs had also murdered the last two emperors before him, Jingzong and Muzong. Meanwhile, the Uyghur Khanate was attacking China from the northwest. Imperial finances were in trouble as most provinces were not paying any taxes to the central government. Reforms and tough action was needed.

With the help of his uncle, the future Emperor Xuanzong, Wuzong was able to stage a coup against the eunuchs and ascend to the throne. He and his prime minister Li Deyu were able to curb the eunuchs' power. Li Deyu took personal command of the war against the Uyghurs and won an important victory in 843. But they still did not have enough money to 'turn' China around. They needed funds!

Buddhist monasteries had become rich and were tax exempt. Many people entered the Buddhist community to escape military service and tax duty. The increase in the number of temples, priests and nuns put even more financial pressure on the state (added to the wars, internal battles and politics). With the rise of the Neo-Confucian's who wrote manifests against the foreign religion (including Buddhism), believing its egalitarian philosophies destroyed the social system of duty and rights of the upper and lower classes. He had reasoning and an amount of popular support for his next reform.