南北朝时，一个非常值得注意的现象，就是兴佛与灭佛。这不是单纯的宗教信仰问题，而是有深刻的政治经济背景。说到底，是财政赋税问题。兴佛是人民为逃避繁苛的赋税徭役，进入寺庙，纳税人减少；灭佛是统治者感到收入锐减，不得不采取强硬措施，毁佛寺佛像，勒令僧民还俗，从 Northern and Southern Dynasties, a very noteworthy phenomenon, that is, Xing Buddha and eliminate Buddhism. This is not a mere religious issue, but a profound political and economic background. After all, it is the tax issue of finance. Hing Buddhism is the people in order to avoid harsh taxes and corvee, into the temple, taxpayers to reduce; disappear Buddha rulers feel the income plummeted, had to take tough measures to destroy Buddhist temples, monks and peasantry ordered, from