Due to the separated governing system of the Ming, the taxation system in garrisons differed by county. However, there is also evidence that shows that garrison land became county land in the seventeenth century, which indicates the garrison system was combined with the county system. This combination can be considered as a part of the single-whip method of garrison taxation. This paper focuses on the differences between the two taxation systems in garrison and county, as well as the single-whip reforming process of garrison taxation of Yunnan garrisons. Due to the constant conflict with barbarians and frontier empires, the Yunnan garrisons were constructed intermittently during the Ming dynasty. This led to a comparatively slow but clear process in the Yunnan garrison tax combination. In Yunnan, with the establishment of a taxation system in the fifteenth century, the military grain was taxed on individual soldiers as military duty. But this system was challenged by desertion and mess registration of military and county lands in the sixteenth century. The provincial officers and garrison officers tended to combine garrison taxation to garrison land. However, it was in use until the seventeenth century, when the land measurement and new tax standard was finally carried out by a Ming government who faced this challenge. And the garrison taxation was actually a changed garrison tax base from individual to land, transforming the garrison taxation into a land tax. When the Qing took over the governance of Yunnan, they changed garrison taxation into an non-military land tax system. Original garrison farmers were changed into government farmers, and had to pay not only a land tax, but also an additional individual tax. Finally the military duty was combined with a garrison land tax, and the difference between garrison land and county land was narrowed. The single-whip trend made the combination of garrison and county possible.

由于明朝的政权分开，驻军的征税制度因县而异。但是，也有证据表明，守备土地在17世纪成为县级土地，这表明守备制与县制相结合。这种结合可以被认为是驻军征税单鞭法的一部分。本文着眼于驻军和县级两种税制之间的差异，以及云南驻军驻军税制的一次鞭打改革过程。由于与野蛮人和边疆帝国的不断冲突，在明代间断地建造了云南驻军。这导致了云南驻军税制的一个相对缓慢但清晰的过程。在云南 随着15世纪税收制度的建立，军事粮食被征收个人兵役税。但是，该系统在16世纪受到军方和县级土地的荒废和混乱登记的挑战。省官员和驻军官员倾向于将驻军税与驻军土地结合起来。然而，它一直使用到十七世纪，当时面对这一挑战的明朝政府终于实施了土地计量和新的税收标准。驻军税实际上是将驻军税基从个人改为土地，从而将驻军税转换为土地税。清政府接管云南后，将驻军税制改为非军用土地税制。原先的驻军农民变成了政府农民，并且不仅要缴纳土地税，还要缴纳额外的个人税。最终，军事职责与驻军土地税相结合，缩小了驻军土地与县土地之间的差异。一鞭子的趋势使驻军和郡的结合成为可能。