山西摊丁入亩全面实施迟缓之原因及影响

摊丁入亩作为清代一项重要的赋税改革政策，在山西省从开始实施到最后实现耗时近140余年的时间，在全国是独一无二的。究其原因，与山西省的特殊情况有关。其一，自然条件恶劣；其二，土地兼并不严重；其三，社会各阶级的反对。因此，山西长期实施地丁分征，而这种赋税制度的继续存在，使得社会安定得以维持，农民负担有所减轻，历史遗留问题得以解决，适应了当时山西社会的发展。

The Reasons for the Slow Implemention of Shanxi's Tan Ding Ru Mu System and Its Impact

Tan Ding Ru Mu of the Qing Dynasty, as a major tax reform policy in Shanxi Province, lasted more than 140 years. The reasons for the special circumstances in Shanxi are ： adverse natural conditions; the annexation of land was not serious; the social class of opposition. Therefore Shanxi long-term implementation of the levy to the small hours, and this tax system to the continued existence of Shanxi had a major impact, making regional stability maintained, reducing the burden on peasants and, solving some problems left from history.