After the Miao insurgence in the Qianlong and Jiaqing periods, the government of Qing Dynasty directly raised four separate subprefectures to the independent subprefecture (Zhili Ting), and the state power penetrated into villages of Miao People. The success of this strategy lies in adjustment of Qing government to taxation mode in Miao Region of Western Hunan, which formed the taxation mechanism dependent on Tuntian system. This has both the background of the times and the foresight and sagacity of designers, and shows unique rationalist spirit of the Confucian culture.