厘金作为晚清一种新的商税产生于十九世纪五十年代,最初作为一种临时的筹款方法,但从当时的社会经济和财政状况来看,它的产生又带有必然性。随着厘金制度的发展它逐步成为支撑清代末世的重要财政支柱。同时也给近代经济带来也极大危害。厘金制度也是新疆近代的税制之一,其在新疆的实施情况很特殊,对近代新疆的发展产生了独特而深远的影响. As a new kind of business tax in the late Qing Dynasty, likin came into being in the 1850s as a temporary fund-raising method. However, from the social, economic and financial conditions at that time, likin was inevitably produced. With the development of the likin system, it gradually became an important financial pillar that supported the end of the Qing Dynasty. It also brings great harm to the modern economy. The likin system is also one of the modern tax systems in Xinjiang. Its implementation in Xinjiang is very special and has had a unique and far-reaching impact on the development of modern Xinjiang.