The 19th Communist Party of China National Congress pointed that “We will accelerate the establishment of a modern fiscal system and establish a clear，coordinate and balanced financial relationship between central and local.And we also need to deepen the reform of tax system and improve the local tax system.” After the total transition from business tax to value-added tax，the local financial resources relatively kept steady.However，with the development and modernization of the country's governance system and governance capacity，and promotion of classifying responsibilities between central and local，the construction of local tax system still needs to be completed as soon as possible.In this article，we analyzed local taxes collection data during recent years and compared the proportion between local tax and local financial revenue.To further elucidate the developmental situation of local tax，and the impact of local financial revenue.We also analyzed the difficulties and problems in the development of local tax，and the situations of local tax system construction.The purpose of this article is thinking and providing ideas and suggestions for completing the construction of local tax system.