Law-based taxation，as an important way to facilitate the comprehensive deepening of reform and opening up in Qianhai and the development of an economy that opens to the outside world，is of profound practical significance in Qianhai’s construction of the new opening-up pattern. In the new development stage，Qianhai has put forward new requirements for law-based taxation，the essence of which is to continuously optimize tax system to create a market-oriented，legal-based，and internationalized first-class business environment. Since the reform and opening up，Qianhai has achieved fruitful results in the formulation and implementation of preferential tax policies，optimization of tax collection systems and mechanisms，and strengthening of tax supervision，and has played an exemplary role in law-based taxation. Facing changes in the development at home and abroad，Qianhai，however，still has certain bottlenecks in law-based taxation. To further capitalize on the “pilot” role of Qianhai，it is necessary to explore its possible system design to make a “Qianhai model” on law-based taxation.