雍正时期，对前朝赋役制度进行了改革，将其大大向前推进了一步，这也是中国封建社会最后一次赋役制度的改革。耗羡归公制度便是其中实施的一项极为重要的措施。清初因为不少方面依循明制，田赋制度中就保留了明代的许多附加税，如官府征收田赋中的碎银要铸成银锭，其间损耗由 In the period of the Yongzheng reformation, the former system of taxation and denial of service was reformed and took it one step further. This is also the reform of the last taxation system of feudal society in China. Consumption envy public system is one of the most important measures. In the early Qing Dynasty, because many aspects followed the system of allegiance, many additional taxes in the Ming Dynasty were retained in the system of land taxation. For example, government officials collected shredded silver from landfills for silver ingots,