Bailao Hundred Taxations

Reviewed by · Licensed Acupuncturist & TCM Physician · Last reviewed June 2026

Bailao (Bailao, “Hundred Taxations”) is an extra (non-channel) acupuncture point. It is located on the neck, 2 cun superior to DU14, 1 cun lateral to the midline. It dispels phlegm, alleviates cough, and relaxes the neck.

Location

On the neck, 2 cun superior to DU14, 1 cun lateral to the midline.

Needling

Perpendicular insertion 0.5-1 cun. Caution: pneumothorax.

⚠ Pneumothorax risk: oblique/shallow only, never deep perpendicular over the chest wall.

TCM functions

Dispels phlegm, alleviates cough, and relaxes the neck.

Indications

Scrofula, cough, asthma, neck rigidity.

Clinical notes

Bailao, an important extra point, is renowned for its efficacy in treating chronic cough, asthma, and scrofula, reflecting its ability to resolve phlegm and regulate Qi in the neck and chest. It is also highly effective for stiff neck, shoulder pain, and disorders of the thyroid gland. Its name, 'Hundred Taxations,' suggests its broad utility in addressing various chronic ailments, particularly those involving phlegm accumulation. It is empirically used with LI4 for chronic cough.

Frequently asked questions

Where is Bailao located?

Bailao (Bailao) is located on the neck, 2 cun superior to DU14, 1 cun lateral to the midline.

What is Bailao used for?

Bailao dispels phlegm, alleviates cough, and relaxes the neck. Common clinical indications include scrofula, cough, asthma, neck rigidity.

How is Bailao needled?

Perpendicular insertion 0.5-1 cun. Caution: pneumothorax. Caution: ⚠ Pneumothorax risk: oblique/shallow only, never deep perpendicular over the chest wall.

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⚠️ This page is for general education and is not medical advice. Acupuncture is a traditional practice; evidence varies by condition and study quality, and individual results differ. It does not replace diagnosis or treatment by a licensed professional. Always consult a qualified acupuncturist or physician.