清初赋役制度沿袭明末“一条鞭法”，但在实际推行过程中却是多种赋役制度并行。雍正初年，王澍、秦国龙、黄炳上奏雍正，提出实行“摊丁入地”的建议。雍正对此未加重视。李维钧提出在全国切实推行“摊丁入地”政策后，雍正极力赞成，让户部、九卿对此多次议覆并支持直隶推行。全国各地也纷纷效仿直隶。至此，“摊丁入地”的赋役制度确立。 Tax system in early Qing Dynasty followed the “one whip method” at the end of the Ming Dynasty, but in the process of actual implementation it was a combination of many tax systems. In the early years of Yongzheng, Wang Shu, Qin Guolong and Huang Bing played the part of Yongzheng. Yongzheng did not attach importance to this. Li Weijun proposed in the country to effectively implement the “Dingding into the land” policy, Yongzheng strongly agree, so that the Ministry of ministers, Jiqing repeatedly counsel and support the implementation of Chihli. All over the country have followed suit. At this point, “Ding Ding into the land” of the tax system established.