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串票是清代至民国初期由政府颁发给纳税户即花户缴纳赋税钱粮的纳税凭证。由于串票实物目前存世极少，故对串票之制，人们只能凭借一些史书的零星记载加以推测。本文作者依据十年前在江西瑞金调查期间所发现的该县壬田乡刘氏宗族所收藏的８７张清代串票，结合其他珍贵史料，对清代赋税征收中的串票等制度与办法，进行了详细剖析。指出：清代由二联串票到三联串票、滚单乃至四联串票，最后又复归三联串票的改革，反映了清朝统治者为避免和杜绝征税官员与吏胥上下其手、徇私舞弊加重花户负担而不断完善税收方法的努力。作者认为，使用二联和三联串票 征收赋税钱粮，明代中后期即已在部分地区出现，并非清代所首创。此外，作者还根据瑞金串票与同时发现的易知由单内容，对清代易知由单的废立、赋税征收期限、花户这期纳税的外罚、串票工本费与附加费以及花户自封投柜等制度和办法，进行了初步的探讨与研究，提出和解决了许多学术界未有解决或值得商榷的问题，从而极大地丰富和深化了人们对清代赋税制度与地丁钱粮征收办法的认识。
The serial number is the tax payment certificate issued by the government to the taxpayer during the early Qing Dynasty to the Republic of China, that is, Huadu paid tax money and grain. Due to the very few actual existence of serial tickets, the system of serial tickets can only be speculated with sporadic records of some historical books. Based on 87 Qing dynasties collectibles collected by the Liu clan in Tian County, a town ten years ago during the Ruijin survey in Jiangxi Province, the author combined with other precious historical materials to conduct a series of systems and methods such as collation in the collection of taxes in the Qing Dynasty A detailed analysis. Pointed out: The Qing Dynasty from the series of two series of votes to three series of tickets, bill of lading and even quadruple strings, and finally returned to triple the series of votes in the reform, reflecting the Qing rulers to avoid and eliminate tax officials and officials Xu up and down, favoritism and fraud The efforts of farmers to constantly improve the taxation method. The author believes that the use of two and three series of strings of taxes levied taxes, the Ming and Qing Dynasties that has emerged in some areas, not the Qing Dynasty pioneering. In addition, the author also based on the Ruijin notes and at the same time easy-to-understand content, the Qing Dynasty easy to know the bill of laments, the deadline for tax collection, Huadu tax payment during this period, string workbook costs and surcharges and Huadu self-styled cabinet and other systems and methods conducted a preliminary discussion and research, put forward and solve many problems that have not been solved or debatable in academia, thus greatly enriching and deepening the people’s tax system and the Qing d Understanding of the Methods of Collecting Money and Grain.