Abstract: Tax  adjustment  in the early days of the Qing Dynasty  was expressed first  in tax quota，then in the tax regulation.The  former meant that of modifying  the high taxation  and duplicate taxation，revising the quota based on the size of the land，and on minority land.There were three principles  in the  reform of  regulation,to equalize the tax to benefit the people，to  coordinate  tax reform  with other  government  policies and to assure that the  authority to  adjust taxes  belonged   to the central  government.The  author also discusses in detail  the adjustment  of  the poll tax  and  the taxes  on  land  which had changed ownership.All of  these changes represented the overall direction of the Qing’s taxation policy.