本文认为，分税制实施以来，地方税制建设一直存在诸多问题。主要表现在两方面：（１）内在弊端：税权集中，财力不足，地方税制建设缺乏内在动力；（２）外在弊端：国民收入分配体系混乱，地方税制建设缺乏外在压力。针对我国税制建设的两大弊端，现阶段应该双管齐下，要既抓内部体制建设，推进地方税制改革，又抓外部环境治理，推进费改税；从长远来讲，需要培育税源，发展经济，如此方能真正建立完备、有效的地方税体系 This paper argues that since the implementation of the tax sharing system, there have been many problems in the construction of local taxation system. Mainly manifested in two aspects: (1) the inherent drawbacks: centralized tax rights, lack of financial resources, the lack of intrinsic motivation to build local tax system; (2) external drawbacks: the national income distribution system is chaotic, the lack of external pressure on the local tax system. In view of the two major drawbacks of China’s taxation system construction, we should take a two-pronged approach at this stage. We should both focus on internal system construction, promote the reform of the local taxation system and control external environmental governance so as to promote tax reform. In the long run, we need to cultivate a tax source and develop economy. Only then can we establish a complete and effective local tax system