一国的财税法制建设至为重要，而我国却长期对其重视不够，本文通过对具有典型意义的“第一税案”中暴露出的各类主要问题的剖析，意在说明我国财税法制建设存在的主要缺失，特别是在处理中央与地方关系等方面存在的问题，强调要针对这些问题进行财税法之补缺。而要补足财税法制建设存在的诸多缺失，目前尤其应注意着力解决好中央与地方的关系问题，以及财税法制建设与其他制度建设的系统配套问题 The construction of a country’s fiscal, taxation and legal system is of paramount importance, but our country has not paid enough attention to it for a long time. Through the analysis of all kinds of major problems exposed in the typical first tax case, this article intends to illustrate the construction of China’s taxation and legal system The main shortcomings in existence, especially in dealing with the relationship between the central and local governments, emphasize the need to make up for the problems of fiscal and taxation. In order to make up for the many deficiencies existing in the construction of the fiscal and tax laws and regulations, we should pay particular attention to resolving the problems concerning the relations between the central government and local governments as well as the system support issues for the fiscal and taxation legal system and other systems