清朝前期，澳门地租的征收一直是由香山县主管的。《粤海关志》卷二十载：“该夷人岁输租银五百两，由县征解”。香山县令对澳门地租的征收是清政府对澳门拥有领土主权的证明。但是，长期以来，学界对澳门地租征收的具体情况不甚了解，对地租数目的演变亦多争议。本文结合中葡 In the early Qing Dynasty, the levying of rent in Macao was always under the charge of Xiangshan County. “Guangdong Customs” volume 20 set: “The barbarians year-old lease silver five hundred two, from the county solves.” Xiangshan magistrate’s levying of government rent in Macao is a proof of Qing government’s possession of territorial sovereignty over Macao. However, for a long time, academics do not fully understand the specific conditions of levying government rent in Macao and they have also made much controversy about the evolution of the rent. This article combines China and Portugal