Abstract: From Jiaqing reign in the Qing Dynasty，the frequency and amount of suspending land tax collection increased gradually，and a phenomenon that the suspending land tax collection was postponed year after year appeared which resulted in a serious problem of arrear． After the middle and later Daoguang reign，this problem developed seriously，and the amount of avoiding arrear increased every time． Until the end of the Qing dynasty，this problem was still serious． Every time after avoiding，the arrear would rebirth and become a huge amount finally． This problem had become unrespectable cancer in financial body in the middle and later Qing dynasty．