Abstract:Miscellaneous taxes, by fixed amount, were a traditional fiscal revenue in the Qing Dynasty. In the early period of the Qing Dynasty, the amount of miscellaneous taxes imposed was low compared with the land tax or the salt tax or the tariff, though imposed over the country and sometimes levied more, so that it didn’t play important role in the finance in Qing Dynasty. However, the government’s financial situation was worsened, on account of the crisis of the domestic turmoil and foreign aggression deepened after the Taiping Rebellion. In order to meet the needs of financial expenditure, the traditional levies were added in different degrees, including the miscellaneous taxes, while which was limited by the fixed amount, so that the traditional taxes, the miscellaneous taxes included, couldn’t be levied as much as it should be. To deal with the ever-increasing financial needs, the Qing government transferred the financial pressure the provinces, in order to meet the financial needs, a new miscellaneous levies started by the provinces, as a sort of non-conventional miscellaneous taxes, which promoted the whole amount of the miscellaneous taxes. This paper attempts to examine the process of collecting the non-conventional miscellaneous taxes to meet the financial needs, when traditional taxes couldn’t be imposed, in order to discuss the difficulties and the solutions of the increase of the miscellaneous taxes, and to discuss the informal institution supplemented to the formal institution in Qing Dynasty.