会馆是明清时期客居在外的同省、同府或同县人在其居住地建立的一种社会组织,具有民间自发性。清代巴县属于移民城市,会馆数量相对较多,且活动频繁。文章以八省会馆为个案,通过其在厘金、斗捐、水捐、差费等捐税征收中的作用,来分析会馆与政府的互动关系。 Guild Hall is a kind of social organization established in the place of residence of fellow citizens or fellow citizens living outside the Ming and Qing Dynasties, which is civil spontaneously. Baxian in the Qing Dynasty belonged to the immigrant cities, with a relatively large number of clubs and frequent activities. Taking the eight provincial capitals as a case, the article analyzes the interaction between the clubhouse and the government through its role in the collection of likin, fighting donations, water donations and other fees.