厘金制度，旧中国一种商业税。亦称“厘捐”或“厘金税”。厘金最初一般分行厘（活厘）和坐厘（板厘）。前者为通过税，征于转运中的货物，抽之于行商；后者为交易税，在产地或销地征收，抽之于坐商。行厘一般是货物在起运地征收一次厘金后，在转运途中又重复征课，有所谓遇卡纳税及一起一验或两起两验的办法。
芜湖米市的盛衰，与厘金制度的设废有着密切的关联。
The rise and fall of Wuhu rice market was closely connected with the establishment and abolition of the tax system.
基本思路：首先研究厘金制度起源，即从晚清财政体制的角度，分析厘金制度被采行的缘由和被推广的原因。
Basic Structure: Firstly, research the origin of Lijin system, analyzing the reason of Lijin system being adopted and promoted from the aspect of financial system in later Qing.
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