国民政府初期,在增加财政开支的同时,却无力开辟财源,只能单方面地求助于提高税额或增添税种,从而使农民实际田赋负担远远高于“法定”田赋负担;而临时摊派和征收过程的积弊造成的额外负担,使得农民负担更趋沉重;此外农民缴纳的税费与政府所提供的公共产品和服务也是不等价的。这些情形表明,1927～1937年农民的田赋负担沉重且不合理。 At the same time of increasing the fiscal expenditure, the Kuomintang government was incapacitated to open up financial resources at the initial stage and only resorted unilaterally to raising taxes or adding taxes so that the actual tax burden on peasants would be much higher than that on “statutory land”; and that the temporary apportionment And the extra burden caused by the long-term demerit of the levying process make the peasants more burdened. In addition, the taxes and fees paid by the peasants are not equal to the public goods and services provided by the government. These situations show that the peasants’ burdens on land were heavy and unreasonable from 1927 to 1937.