唐代寺院获取土地的方式有很多，一般而言包括皇帝赏赐、信徒的施舍、官府拨田、寺院自行置买、开荒及继承前代的土地等。与此同时，围绕寺田形成了寺田双重所有权、多种样态的寺田使用权以及对寺田的税收法律优惠等比较完整的法律关系。一般而言，由于佛教对政府管理的帮助作用，寺田在一定程度上得到了来自政府的法律保护，尽管寺田在特殊时期也受到了政府的抑制。 论文主要分为四个部分，第一部分是对唐代寺田来源的叙述。寺田是指佛寺占有的土地，是寺院拥有的重要财产之一，来自寺田的收入是维持僧人生活的重要保障。这些土地从来源分析，可以分为两大类，既包括受法律保护的合法来源也包括法律禁止的非法侵占得来的土地。寺院土地的合法来源主要有布施、官府划拨、寺庙自行买田或开垦荒地等，另外，寺院非法占有土地的方式也各种各样。第二部分是对唐代寺田的双重所有权属性与使用权问题的研究。寺田的双重所有权法律关系是指，寺田在名义上属于寺院所有，即寺院土地所有权为寺院集体享有。但是实际情况却是，寺田并不仅仅只是由寺院集体享有所有权，一些地位较高的僧侣在特殊时期也享有土地所有权。寺田使用权问题从总体上来说，主要有农奴式庄客制、半农奴式庄佃制、寺田的租佃制度以及禅林体制。第三部分是政府对寺田的税收法律优惠。一般来说，佛教具有保障社会稳定的功能，因此，通常情况下佛教都会得到政府的维护，对寺院土地权益的保障也有明文规定，这种特殊保护主要体现在对寺田的税收优惠上。最后一部分是结语，对上文的研究内容进行总结和升华。

There are many ways for temples to obtain the land in Tang Dynasty, including the emperor's reward, the believers' charity, the government’s donation, commercial deals, land reclamation and the inheritence. At the same time,a relatively complete legal system emerges,which encases the dual ownership, the developmental rights of use and the protection of the temple’s land benefits(especially tax benefits).On the whole, due to the positive role of Buddhism in government management, the temple’s landgains the government's special protection,despite the constraints. This paper is divided into four parts, the first part is about the introduction of the various sources of temple’s land inTang Dynasty. Temple’s land is the possession of the temple, and the income of land is used to maintain the monks ' lives.The ways of obtaining land can be categorized into two parts: the legal and the illegal. The legal sources of the land are the emperor's reward, the believers' charity, the government’s donation, commercial deals, land reclamation and the inheritence.In contrast, the illegal sources ofland are also various. The second part is the study of land’s dual ownership and the right of use in Tang Dynasty. The dual-ownership attribute refers to the fact that the temple’s land is not only owned by the monastery, some monks in special periods will also enjoy the land ownership. The issue of the right to use includes serf-type system, semi-serf-type tenant system, tenancy system and the Buddhist system. The third part is the government's special legal protection of the temple’s land. To some extent,Buddhism has the function of guaranteeing social stability. Therefore, under general situations, the government actively protects Buddhism, and the protection of the land rights is also very obvious. This special protection is mainly reflected in the tax benefits. The last part is the conclusion.