At last , infer basic conclusions about the origin , movement , and lesson about lijin system 最后推断厘金制度起源、变迁和教训的基本结论。
2.
The lijin system of the late qing dynasty experienced an evolution process from private running to private and official running to sole official running 摘要晚清的厘金制度实际上经历了一个从民办到亦官亦民再到官办的演化过程。
3.
In the later stage of the reign of emperor kangxi , lijin had the characteristics of public fund and finally evolved into a commercial tax 具体而言，厘金从康熙后期的公基金性质，经过各种制度调试，最终演化为咸丰以后的新型商税。
4.
Main points of view : though lijin contains some properties of tax , it has never been considered as a formal tax by qing government , but as a kind of fee 主要观点：厘金虽有税的性质，但一直未被当时政府作为正式税收，其实质是一种费。
5.
Secondly , research on the system movement of lijin , finding the right power driving lijin system to transform by reviewing transitional track of it 其次研究厘金制度变迁，即通过考察厘金制度变迁的轨迹，意在揭示推动其变迁的深层次原因。
6.
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 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。
7.
Thirdly , clarify the properties and categories of lijin , the scope and ratio of lijin collection , the collecting subject and system , the revenue and expenditure of li jin 再次分辨厘金的性质与种类；明确厘金的征收范围与征收比率；弄清厘金的征收机关与征收制度；认定厘金的收入与支出。
8.
Next , analyze li jin system from a theoretical way by using method of new system economics and public finance , so as to discuss the transfer , incidence and effect of lijin 复次从理论层面研究厘金制度，即通过对厘金制度起源和变迁的新制度经济学和财政学分析，来探讨厘金的转嫁与归宿及其效应。
9.
2 . water bird preserve : including anshun salt field , cooperated farm and fish pond and mangrove . with several kinds of wetland , its the area of abundant water birds , animals and plants 2 .水鸟保护区：主要包括台南安顺盐场、合作农场渔瘟与厘金局红树林，包含多种湿地形态，是水鸟与动植物最丰富的区域。
10.
The origin of lijin system is determined by the financial system of later qing , which suffered the economical , political , martial , social , historical and ideological conditions of that period 厘金制度起源是由晚清的财政体制决定的，即厘金制度之起源受到当时经济的、政治的、军事的、社会的、历史的和意识形态的约束。
