Abstract：This paper re-evaluates the fiscal extractive capacity of the Nanjing National Government. Previous researches consider that the fiscal extractive capacity of the Nanjing National Government was relatively poor. But this point is biased and over-simplified. Through re-evaluation of the fiscal extractive capacity during the early period of Nanjing National government， this paper reveals that the Nanjing National Government made great progress， its gross fiscal revenue grew rapidly， and the fiscal extractive capacity improved steadily. Compared with the Great Britain， the United States， and Japan， the fiscal extractive capacity of the Nanjing National Government appeared to be much weaker in the same period， but only slightly lower than the same development stage of the counterparts. The main reason behind its poor fiscal extractive capacity was the ever-expanding fiscal expenditures， driven by the expansion of the government power over public affairs and the transformation of government functions during the process of modernization.
焦 建 华. 南京国民政府前期财政汲取能力再评价(1927—1936)[J]. 华中师范大学学报（人文社会科学版）, 2020, 59(4): 133-143.
Jiao Jianhua. The Re-evaluation of the Fiscal Extractive Capacity during the Early Period of the Nanjing National Government(1927—1936). journal1, 2020, 59(4): 133-143.
2020, Vol. 59 
