侗族田赋实征册是清水江文书中比较少见的文献类型,具有重要的学术研究价值。通过对该实征册及相关文献的解读,可以得出两点结论:其一,清初侗族农村田赋税率较低,但清代中期以后,受军粮采买和义仓捐谷制度的影响,侗族农村的田粮负担逐步加重,至清末达到顶峰。其二,侗族地区的地权分配相对平均,极少大土地占有者,贫富差距相对较小。但是,由于清代中期人口的快速增长,侗族农村人地关系紧张,绝对贫困人口成为主体,产生了严重的社会问题。 The fact that Dong clan-field fare collection is a relatively rare type of literature in Qingshuijiang documents possesses important academic research value. Through the interpretation of the real register and related documents, we can draw two conclusions: First, the tax rate of Dong tax was lower in the early Qing Dynasty, but after the middle of the Qing Dynasty, affected by the purchase of grain and the donation system of Yi warehouses, The burden of land grain gradually increased, reaching a peak in the late Qing Dynasty. Second, the distribution of land rights in Dong areas is relatively average, with few landowners, and the gap between rich and poor is relatively small. However, due to the rapid population growth in the middle period of the Qing Dynasty, the relationship between people and land in the Dong ethnic group was strained and the absolute poor population became the main body, creating serious social problems.