雍正时期,清政府对地方区划及赋役制度进行重大变革,太仓州在雍正二年升格为直隶州。太仓州升格的最主要原因,并不是因其幅员辽阔或是其他因素,而是因为太仓人口杂多,赋役繁重,是为了解决长期存在的钱粮积弊问题。考察直隶太仓州成立缘由,有助于理顺太仓地区建置沿革的完整脉络,有助于了解和分析清雍正时期“直隶州政策”和“雍正新政”中地方行政制度的变革与完善。 During the Yongzheng period, the Qing government made major changes to the regionalization and the system of taxation. Taicang Prefecture was upgraded to Chihli state in the two years of Yongzheng. The most important reason for the escalation of Taicang Prefecture is not because of its vast territory or other factors, but because Taicang has a large population and heavy labor duties, in order to solve the longstanding problems of money and food. The study of the reasons for the founding of Taicang State in Zhili Province helps to straighten out the complete context of the establishment of the Taicang region and helps to understand and analyze the local administrative system in the Policies of Chihli State and Yongzheng New Deal in the Qing and Yongzheng periods The transformation and improvement.