雍和宫是清代重要的皇家藏传佛教寺庙,有特殊的管理及运行体制。其重要的经费来源为香灯地租。虽然雍和宫地位崇高,并拥有大量土地,但是因为种种原因,从乾隆时期开始,地租征收日趋困难,导致收入减少。笔者利用相关档案,对雍和宫香灯地租征收、拖欠以及内务府的解决方法进行梳理,并阐释造成拖欠的深层原因。 Lama Temple is an important imperial Tibetan Buddhist temple in the Qing Dynasty, with special management and operation system. Its important source of funding for the incense light rent. Although the Yonghegong Temple enjoys a high status and possesses a large amount of land, due to various reasons, land levying has become increasingly difficult since the Qianlong period, resulting in a decrease in income. The author uses the relevant archives to sort out the levying and defaulting of the Lama Temple incense and the solution of the government office and explain the underlying causes of the default.