清代嘉庆以降,钱粮缓征频率与数额逐渐增多,且出现了连年展缓的现象,由此引发了严重的钱粮积欠问题。道光中后期,缓征与积欠问题已不可遏制地每况愈下,历届普免积欠数额节节攀升。直至清末,该问题依然严重。历届普免积欠过后,积欠复周期性渐积成巨。钱粮缓征与积欠问题已然成为清中后期财政肌体上不可切除的毒瘤。

From Jiaqing reign in the Qing Dynasty，the frequency and amount of suspending land tax collection increased gradually，and a phenomenon that the suspending land tax collection was postponed year after year appeared which resulted in a serious problem of arrear． After the middle and later Daoguang reign，this problem developed seriously，and the amount of avoiding arrear increased every time． Until the end of the Qing dynasty，this problem was still serious． Every time after avoiding，the arrear would rebirth and become a huge amount finally． This problem had become unrespectable cancer in financial body in the middle and later Qing dynasty．