乾隆時期由於移民人口日多，商業蓬勃繁茂，歲時節慶的演戲活動，相對有更多樣的發展。在籌措戲金方面，除了通行的「斂金作戲」之外，「公金請戲」是一種較為進步的方式，至於官府則嚴禁夜戲，以免釀發事端、危書社會。另外，在社會規約、地區開發上，戲曲的社會功能愈來愈重要，「演戲申禁」、「違禁罰戲」，更為全面地勾勒出清頓時期臺灣鄉庄規約的申禁方式，以及違禁罰戲這一類「示禁規約」的特色，此即明證。經由現存碑刻觀察，則可以清楚了解「惡丐擾戲」是一個從乾隆時期持續到光緒末年的社會惡象。而戲曲在社會、政治等案件中，所扮演的角色及發揮的功能，更顯示在當時戲曲「無所不與」的現象。此一時期除了有梨園戲之外，潮州戲亦已登陸臺濁，二者共同分食戲曲市場的大餅，而珍貴的戲臺史料文物，例如臺灣府城隍廟戲臺修建、續修的記載，並留下圖繪、圖刻，不僅標誌出當時戲臺形制與整體寺廟空間的關係，同時也側面印證戲曲活動之繁盛。此在在均顯示乾隆時期臺灣的戲曲活動，已經觸及、參與當時民眾生活的各個面向。自清廷領臺以來，經過百餘年的發展，臺灣戲曲活動的態樣與面向，至此基本上都已經完備具足了。

Due to much more immigration from the mainland and the f1our­ishing economy situation, the development of Taiwanese theatre was more prosperous than before in the Qian-Long period of the Qing dynasty. According to the government documents and other literature in the Qian­Long period, we could figure out that the traditional opera performances almost took place everyday and everywhere. Not only on festivals and birth­days of Gods, but also in statutes announcement occasions, people enjoyed the performances. Since the stage was constructed as a part of temple, we can conclude that the theatre was a part of religious activities. Thus, we could say that Taiwanese theatre in the Qian-Long period of the Qing dynasty had been involved almost in every aspect in people’s daily life.