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

摘要：       乾隆前期，清廷注意到各省漕运屯田的失额问题，在强制回赎政策失灵的情况下另寻他法，
于乾隆二十三年率先在江西进行改革，通过大幅提高屯租，由官府派拨旗丁济运，将屯租变为专门用以济
运的新税种。江西奏准章程因效果明显，于乾隆三十七年推广至有漕各省，成为解决漕弊的主要手段。改
革以后，各省均采取屯租加征、官征官解的办法取代强制回赎政策，反映了清朝财政体系的扩张。旗丁以
直接获取定额津银的方式，取代分田自耕或招佃收租的传统，松动了与漕运屯田的联系。