税收立法必须基于税收立法权。综观世界法制健全国家的做法，其中央与地方税收立法权的划分问题，往往成为该国宪法或税收基本法重点明确的问题。但是，我国目前还缺乏比较健全的中央与地方税收立法权划分制度。本文拟围绕我国地方税收立法权的制度构建问题，作一些初步探... Tax legislation must be based on tax legislative power. Looking at the world’s legal system and perfecting the state’s practice, the issue of the division of tax legislative power between the central and local governments often becomes the focus of the country’s constitution or tax basic law. However, at present, China still lacks a sound system of delineation of tax legislative power between the central and local governments. This article intends to revolve around the construction of the system of local tax legislative power in our country and make some preliminary exploration.