This essay examines the content and practice of some important methods of taxation during the Qing dynasty, such as “yi zhi you dan” “jie piao” and “gun dan”. Analyzing the conditions under which various means of taxation were implemented and the reasons for their changes, the author believes that no matter how the Qing government improved the method of taxation, it could not realize the goals of its taxation policy. Overall social conditions, rather than tax administration, determined whether or not taxes were paid in full.