清人俞正燮推斷,"攤丁入畝"的賦役制度改革是乾隆朝廢除度牒制度的原因,學術界至今沿用此說,似成定論。在界定度僧、僧籍及度牒三個重要概念,梳理並剖析乾隆朝度牒制度主要內容的基礎上,本文認為,"攤丁入畝"是廢除度牒制度的必要但非充分條件,是外因(四個條件)之一。度牒制度被廢除的內因是乾隆帝利用該制度裁減僧人所導致的五個矛盾。內因(五個矛盾)和外因(四個條件)結合起來才是乾隆朝廢除度牒制度的真正原因。 According to the inference of Yu Zhengxie of the Qing Dynasty,the reformation of the institution of collecting taxes and distributing manual labour duty by "assimilating population tax into land tax" was the reason according to which Qianlong abolished the institution of bestowing certification to monks,hitherto,the academic circles inherited this explanation,and it was seem firmly established.On the basis of defining three important concepts ,i.e.ceremony of acknowledging someone as monk,the arch...
