清代赋税调整是清代赋税政策的一个关键表现,乾隆元年处理“天赋案”时,对于清代赋税额度、范围的确立以及赋税与民众生活关系等重要问题提供了重要案例说明,本文将从建阳县田赋案入手对清朝的赋税管理做一说明。 The tax adjustment in the Qing Dynasty was a key performance of the tax policy in the Qing Dynasty. When dealing with the “natural case” in the first year of Qianlong, it provided an important case study on important issues such as the amount and scope of tax payment in the Qing Dynasty and the relationship between taxation and public life. This article will start from the case of land tax in Jianyang county to explain the tax administration in Qing Dynasty.