作鴉片統稅是清末財政收入中的大宗稅項，它與練兵、興學、警政等各項新政事業關係密切，中央與地方對鴉片稅的徵收和使用非常重視。1906至1911年的鴉片禁政期間，圍繞土藥統稅的經辦權和撥款數額，地方省份與中央政府之間產生了嚴重的矛盾。在土藥統稅的經辦權方面，各省極力主張歸省自辦，度支部則依靠政治權威和有效策略，化解了各省對鴉片統稅進一步控制的企圖。隨著鴉片禁政縮期進行，鴉片稅收愈發減少，土藥統稅的撥解成為地方與中央矛盾的焦點，尤以湖北、雲南兩省為突出，地方省份與中央政府的爭執相當激烈。兩個相互聯繫的矛盾疊次出現，反映出清末中央與地方財政關係的非協調性，隱含著兩者關係的某種對立態勢。

　　　　　Since the unified opium tax constituted the main part of public revenues during the late Qing and was closely connected with such reform enterprises as troop training, school building, and police affairs, the central and local authorities took its levy and use very seriously. Centering on the administrative power over this opium tax and its disbursement, grave friction arose between the provinces and the central government when a ban on opium was implemented from 1906 to 1911. While the provinces did their utmost to advocate their autonomous administrative power over the unified tax on local opium, the central government's Ministry of Finance was able to frustrate their efforts. As the opium-banning policy was carried out quickly, the opium tax then decreased even more. At that point the distribution of the unified opium tax became the focus of friction between the central and local authorities, among which Hunan and Yunnan provinces were especially conspicuous for the ferocity of their disputes. Thus two mutually related sources of local-central friction appeared in succession, making clear the lack of financial cooperation between the central and local authorities in the late Qing and pointing to antagonistic tendencies between them.