On the basis of analysis of the current state of local tax collecting situation and trend in Guangzhou, this paper points out the present problems and risks in the collection process of local tax, and gives certain suggestions on solutions to these problems and risks. The suggestions contain the following aspects: to confirm the concepts of balancing the importance of fee payment and tax collection to perfect the collection system; to optimize the pattern of reasonable tax collection and regular tax consumption to increase society abidance in the collection system; to innovate the system of fee management and the management of social safeguard stability as well as increasing the comprehensive benefits of tax collection system. <<