Abstract：Taxation is the foundation for the financial improvement of the Guangdong revolutionary regime. The process of tax consolidation can be divided into three stages. During the two periods of the Constitution Protection Movement， limited by local warlords， Guangdong revolutionary regime only attempted to compete for a few taxes. During the period of the headquarters of the Generalissimo of the Army and Navy， due to the control of taxation by warlords， the tax revenue of the Guangdong revolutionary regime was only a portion of salt tax， stamp duty， regular tariff， and miscellaneous taxes in Canton and its surrounding counties. With the unification of Guangdong， the Guangzhou Nationalist Government unified taxation， reformed tax system， and introduced new taxes， resulting in a continuous increase in tax revenue. The tax policy of the Guangdong revolutionary regime showed a prominent realistic characteristic， and a centralized tax system was gradually established during the revolutionary process. The tax capacity of the Guangdong revolutionary regime was greatly improved， providing financial support for the Northern Expedition and historical experience for the early fiscal policy of the Nanjing Nationalist Government.
孙毓斐. 广东革命政权税收整理问题论析(1917—1926)[J]. 华中师范大学学报（人文社会科学版）, 2024, 63(4): 134-145.
Sun Yufei. Analysis on the Problem of Tax Consolidation in Guangdong Revolutionary Regime (1917—1926). journal1, 2024, 63(4): 134-145.
2024, Vol. 63 
