create-react-app 7.3.0 已经在 node_modules/react-scripts/config/webpack.config.js 当中内置了 scss 的预处理器，不用再手动添加，如下：

……
// style files regexes
const cssRegex = /\.css$/;
const cssModuleRegex = /\.module\.css$/;
const sassRegex = /\.(scss|sass)$/;
const sassModuleRegex = /\.module\.(scss|sass)$/;
……

……

// Opt-in support for SASS (using .scss or .sass extensions).
// By default we support SASS Modules with the
// extensions .module.scss or .module.sass
{
  test: sassRegex,
  exclude: sassModuleRegex,
  use: getStyleLoaders(
    {
      importLoaders: 3,
      sourceMap: isEnvProduction
        ? shouldUseSourceMap
        : isEnvDevelopment,
    },
    'sass-loader'
  ),
  // Don't consider CSS imports dead code even if the
  // containing package claims to have no side effects.
  // Remove this when webpack adds a warning or an error for this.
  // See https://github.com/webpack/webpack/issues/6571
  sideEffects: true,
},
// Adds support for CSS Modules, but using SASS
// using the extension .module.scss or .module.sass
{
  test: sassModuleRegex,
  use: getStyleLoaders(
    {
      importLoaders: 3,
      sourceMap: isEnvProduction
        ? shouldUseSourceMap
        : isEnvDevelopment,
      modules: {
        getLocalIdent: getCSSModuleLocalIdent,
      },
    },
    'sass-loader'
  ),
},
……

直接安装依赖即可使用：npm install sass-loader node-sass --save