清代后期,民间规避赋税的行为日趋激烈,不仅有一般的贫民参加,更有许多地主、乡绅等乡族势力从中推波助澜,从而使清代后期的赋役征收及民间的抗粮斗争,呈现出错综复杂的局面,民间抗粮与官府统治权力彼此消长。乡族势力在与国家政权争夺权益的时候,必须控制在一定的限度之内。当国家政权统治比较稳固的时候,乡族势力能够相对地约束自己和配合政权的统治;而当国家政权社会控制能力下降的时候,乡族势力就能更多地操纵地方事务并且侵蚀国家政权的权益。国家政权与乡族势力的复杂关系,无疑应当引起人们的重视。 In the late Qing Dynasty, the behavior of evading taxes by the people became more and more fierce. Not only ordinary poor people participated in it, but also many local nationalists such as landlords and squires promoted the collection of tax revenue and civil struggle against grain in the late Qing Dynasty. The situation of non-government grain and government ruled each other. When fighting for their rights and interests with state power, the ethnic forces must be controlled within certain limits. When the state power is relatively stable, the ethnic forces can relatively restrain themselves and cooperate with the rule of the government. When the social power of the state power declines, the ethnic forces can manipulate local affairs more and erode state power rights and interests. The complicated relations between the state power and the tribe forces undoubtedly should draw people’s attention.