In accordance with the theory of social public goods and the nature of local taxes,as well as the political economic system and rules of the law,combining the necessity to improve tax-sharing fiscal system and to build local tax system,there is theoretical inevitability for local tax legislative power.

It includes tax legislative power,tax administrative power and tax judicial power.

Tax legislative power is one of the most important part of the state legislation power.

Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.

The problem in the vertical seperation of the tax legislative authority are as following:normal tax legislative authority is over-concentrated and the abnormal quasi-tax authority is out of control,as a result,many problems occurred.

At Present, there exists an aberrance horizontally and an absence vertically in our legislative authority of taxation.

This article attempts to analyze in detail the deficiencies and limitations of the current tax legislative authority system in China,which are as follows:1.

According to the Legislative Code, some countermeasures should be taken to perfect the tax legislative system, that is,a basic code of taxation should be published,a tax legislative system should be set up and a tax legislative authority should be divided.