厘金是晚清税制演进中所出现的一个新税种,其本身极具半殖民地半封建性质。但是,从现代税收的角度看,厘金与财政、公平、效率三大原则既有相悖又有相符,其产生和发展在一定程度上促进了晚清税制结构的优化,并在客观上反映了近代中国税制改革的趋势。 Likin is a new type of tax that appears in the evolution of the late Qing tax system, and is itself very semi-colonial and semi-feudal. However, from the perspective of modern taxation, likin and the three principles of finance, fairness and efficiency both contradict and coincide with each other. Its emergence and development have promoted the optimization of the tax structure in the late Qing Dynasty to a certain extent, China’s tax reform trend.