内容摘要：本文以美国、法国、日本、德国四国地方税收立法权、征管权、税种的选择等为例，总结归纳了国际上地方税收法律制度建设的基本理论与经验，提出了中国地方税收法律制度改革与完善的思路。
关键词：地方税制 税权划分 主体税种
abstract：from international practice on legislative power,administrative power and options of principal taxes for local taxation,especially taking cases of the usa,france,japan and germany as examples,this paper summarizes basic theories and experiences on the construction of legal system of local taxation.it also puts forward some suggestions for perfecting legal system of local taxation in china.