In recent years，the cultivation of winter green manure in double-cropping rice areas in southern China has developed rapidly，but there is still a lack of research on the appropriate nitrogen fertilizer application rate in early rice season with green manure incorporation. A field experiment was conducted with different nitrogen fertilizer application rates under winter green manure incorporation and fallow，then，the changes of the yield，yield components，nitrogen uptake，and nitrogen use efficiency of early rice were analyzed. The results showed that:compared with the winter fallow，under the N150(nitrogen fertilizer application of 150 kg/hm²)，N210(nitrogen fertilizer application of 210 kg/hm²)，and N270(nitrogen fertilizer application of 270 kg/hm²) treatments with green manure incorporation，the early rice yields were increased by 23.32%，47.19% and 39.85%，respectively，nitrogen uptake were increased by 25.84%-53.41%，and the nitrogen use efficiency(mean of 43.08%)of early rice was significantly higher than that of the winter fallow(mean of 32.50%). Combining yield component factors，it was revealed that green manure incorporation mainly increased the number of panicles per unit to achieve yield increasing of early rice. At the same time，similar to the winter fallow treatments，the grain yield，nitrogen uptake，and nitrogen use efficiency of the N150 treatment with green manure incorporation were significantly higher than those of the other nitrogen fertilizer application rate treatments，which were 2.35，2.93 and 3.42 times higher than those of N0(nitrogen fertilizer application of 0 kg/hm²) treatment，respectively. Therefore，in the double-cropping rice area in the South China，green manure incorporation is a key to improving the early rice yield. The reasonable nitrogen fertilizer application rate of 150 kg/hm² was needed to achieve a synergistic increase in early rice yield and nitrogen use efficiency.