This favored policy was a great leap in land leasehold strategy in late Qing ti mes,and showed the Qing government had made positive attempts to adopt and supplement civil system in order to make himself a capital owner.

• 当时这种优价优税政策，是晚清土地出租政策的一次飞跃，是清 统治者主动推动文明制度，“变成资产者”的有益尝试。