The announcement and implementation of the ¡§Common Rules of Local Tax Law¡¨ not only complement the local tax legislation but the local government can also apply the local tax legislation to increase the local financial resources and adjust the idea that the local government must rely on the subsidiary of the central government. Since the implementation of the ¡§Common Rules of Local Tax Law¡¨, local governments throughout all hierarchies in the country only proposed 12 local tax proposals which have been taken as ¡§references¡¨ by the Ministry of Finance. This is perceived that there is a gape between the current implementation of the ¡§Common Rules of Local Tax Law¡¨ and its conception especially the feasibility analysis of the ¡§Common Rules of Local Tax Law¡¨ implementation. As a result, the ¡§Common Rules of Local Tax Law¡¨ requires a further review and evaluation. The aim of this research is to study the new local taxes division situation of the local government after the Common Rules of the Local Tax Law was promulgated by the central government. There are four specific research topics: 1. comprehensively understand the local government¡¦s local taxes division according to the Common Rules of the Local Tax Law or the planning of the new local taxes division. 2. focus on the implementation of the Common Rules of the Local Tax Law of the local government to conduct a feasibility evaluation. 3. analyze the different viewpoints toward the feasibility of the ¡§Common Rules of the Local Tax Law¡¨ implementation and clarify the contextual relationship between the ¡§Common Rules of the Local Tax Law and its implementing environment. 4. summarize the local government¡¦s recommendation on the ¡§Common Rules of Local Tax Law. This study uses the research method including the literature survey method, secondary data analysis and questionnaire survey to obtain more objective research result. The findings of the research are as the followings: 1. the local government¡¦s perspectives toward the variable factor of the imposing (or not imposing) the new local tax will not vary with the ¡§tenure of the local government leader¡¨ but will significantly vary with the ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ and ¡§local governmental relationship¡¨. 2. the local government¡¦s perspectives toward the variable of the encouragement of new local tax imposition strategy and measure will not vary with ¡§local government hierarchy¡¨, ¡§overall industry structure of the local government¡¨, ¡§tenure of the local government leader¡¨, ¡§political party of the local government leader¡¨ , ¡§the political party of most of the elected local representatives and ¡§whether the local government leader and the elected local representatives are the members of the same political party¡¨ but will significantly vary with the ¡§local governmental relationship¡¨. Finally, this study provides recommendations according to the perspective of legislation, politic, administration, central government support and incentive based on the research results and the impact on the reform. It is hoped that the recommendations can be taken as references by local government for new local tax imposition as well as for future finance reformation.