Abstract: The mining industry of Yunnan in the Qing Dynasty has an important position in the history of the development of mining in China，and the mining tax has been an important foundation for the study of the scale of mining and mining management. The mining tax of Yunnan has been a core issue in research in the Qing Dynasty，however，most previous studies have directly quoted the data in the literature without critically examining the origin and content of the data，and some have even conflated the actual tax collection with the tax quota. Therefore，based on an analysis of the source and composition of the Yunnan tax and the archives of officially reported accounts，this article calculates the amount of silver tax actually collected in Yunnan province，and analyzes the process and rationale underlying the tax collection in order to advance the study of mining in the Qing Dynasty.