Although the opinions of the academic community, in the past few years, believe the passage of the General Act of Local Taxation and the Act of Levying Fees and thus empowering local governments the right of taxation legislation could bring local fiscal stress to an end. 8ased on an empirical research of questionnaire survey and in-depth interviewing, this study tries to argue the traditional point of view by testing the following hypotheses: (1) the poorer the local government, the more enthusiastic the staff expresses their opinions on local finance: (2) to take the General Act of Local Taxation as an example. empowering local governments the right of taxation legislation can improve local fiscal stress; (3) to take the Act of Levying Fees as an example, empowering local governments the right of taxation legislation can improve local fiscal stress; (4) there is a significant difference between local chief staffs of DGBAS and MOF on the issue of local fiscal legislation. In short, the first and second hypothesis were rejected, whereas the fourth accepted and the third one hard to reach conclusion.