由于复杂的历史原因及清末以来特殊政治格局的影响,南京政府时期形成了鲜明的财政格局,即不论中央政府还是地方政府,财政收入与支出数额之间都普遍存在明显差距,支出远远大于收入,且大多数收入被用来支付战争费用。在这一格局影响下,各级政府从一开始就把乡村赋税的征收当作了所有急需之时的万灵药。同时,针对特殊的政治格局,南京政府实施了财政中央集权政策,致使各地方政府借口财政紧张而大肆向乡村社会摊派附加,苛捐杂税多如牛毛。南京各级政府的乡村赋税征收政策不仅造成了农民阶层的更加贫困化,而且使农民对政府产生了严重的对立情绪,为社会动荡不安埋下了极大的隐患。 Due to the complicated historical reasons and the influence of the special political pattern since the late Qing Dynasty, the Nanjing government formed a distinctive fiscal pattern, that is, there was a clear gap between fiscal revenues and expenditures both for the central government and the local governments, and the expenditure was far greater than the revenue , And most of the revenue is used to cover war costs. Under the influence of this pattern, governments at all levels have used the collection of rural taxes from the very beginning as a panacea for all their needs. In the meantime, in response to the special political pattern, the Nanjing government implemented the fiscal centralized policy, causing various local governments to aggressively burden rural society under the pretext of financial constraints. The policy of rural tax collection at all levels of government in Nanjing not only caused the peasantry to become more impoverished, but also caused peasants to have serious antagonism to the government and laid a huge potential hazard for social unrest.