Abstract:        In the early period of Qianlong, the Qing government began to notice the loss of military
land in various provinces. In order to cope with the crisis, the Qing government looked for other methods
when the forced redemption policy failed. In 1758, the Qing government implemented a reform in Jiangxi
Province, the government turned the rent of military land into a new tax specifically used to subsidize the
soldiers by greatly increasing the rent of land and subsidizing the soldiers who delivered grain. The reform
was very successful, so in 1772, the Qing government introduced the reform experience to other provinces.
After the reform, all provinces have adopted the method of increasing military land rent to replace the
traditional compulsory redemption policy. It reflects the expansion of the financial system in the Qing
Dynasty. By directly receiving quota subsidies, soldiers have replaced the tradition of cultivating state-
owned land or collecting land rent, and relaxed their ties with military land.
   

Key words: water transport in Qing Dynasty, military land, Jiangxi province, soldiers for grain , transportation, the rent for military land