Abstract: The adjustment of tax rates and the policy-making mechanism of taxation were indicative of important trends in land taxation policy in Qing Dynasty Among the numerous cases of tax revision during the early Qing the case of Jianyang County, Fujian province in the first year of the Qianlong reign provides a vivid example for understanding the administration of land taxation This case demonstrated that the central government controlled land tax adjustment, but, in some situations, the practice varied The analysis clearly reveals that the taxation system of the Qing court was actually based on an interplay between the strict principle of central control and local flexibility