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清雍正十三年规定征收田赋,分上下二期。上期从农历二月开征,五月截止,叫上忙。下期从八月接征,十一月截止,叫下忙。合称上下忙。参阅《清文献通考.田赋考三》。
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更新时间:2026/11/7 19:35:46