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夏稅
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夏稅
xià shuì
田赋名称。唐起,历代田赋都分夏、秋两季征收,称为夏税和秋税。建中元年行两税法后,规定夏税无过六月,秋税无过十一月。宋代夏税自五月半起征,七月底或八月初纳毕;秋税自九月初起征,十二月半纳毕。元代在江南仿唐代两税法征税。明代规定夏税无过八月,以小麦为主,秋粮无过明年二月,以米为主。行一条鞭法后,夏税、秋粮大都征银。清代分上忙、下忙两期征收。
夏税
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更新时间:2026/10/27 7:43:40