Abstract: The core content of the Qing’s Queguan system was tax revenue , and the core content of tax revenue was the definition of“fixed taxes”. The definition of“Fixed taxes”started from the Ming’s chaoguan. In the midst of the Qing rulers inheriting and developing the Ming’s chaoguan system , the first task was to recheck the“fixed tax”of Ming’s chaoguan and to be sure of the definition of the Qing’s newly increased the “fixed tax”of queguan. The Qing’s“fixed tax”examined in this essay gives special reference to two parts : the exact amount of income and the surplus.