And did you EVER go and check your beliefs YOU dumb cunt? Go check up Famine in China. You'll see that it is DROUGHT, especially from the cyclic fluctuations over the Pacific Ocean that caused famine, not "government officials". The "officials" part was added in later by the Communist government to "prove" how their government works better than "Monarchy" after their rebellion and it's part of their government propaganda to legitimise their government.
https://en.wikipedia.org/wiki/Famine#Far_East
https://en.wikipedia.org/wiki/El_Niño–Southern_Oscillation
Go check all the 4 famine links referred to in the article. Drought, drought, drought. There was NOTHING for the "officials" to tax, as you yourself pointed out, they work on an "income tax" system, when the "income" i.e the crops is 0, there is NOTHING to tax. Unless you want to tax tree bark and human meat.
The main reason why Chinese authors write such template stories about "officials" is simply because of two reasons. 1- They were brought up in a time when their government was actively propagating such a view and 2- The Communist officials really DID behave like that. This carried over into their template writing since that was the behaviour they saw all "officials" behave as without the understanding that "Communist" officials and "Qing" and "Song" officials are not alike.