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In local taxation system, the taxation task is heavy, the supply and demand conflict of human resource is obvious and its allocation problem is also protruding. This thesis studies on the influential factors of human resource allocation in local taxation system, proposes a relevant hypothesis and makes the empirical analysis by taking City N as an example. On the ground of questionnaires and personal interviews, it adopts the means of factor analysis to confirm the influential factors including work intensity, work difficulty and work environment, it also uses MLR (Multiple linear regression) to verify the assumption. And the research result indicates that there is significant positive correlation between work intensity and number of personnel, which confirms that work intensity is the key factor that affects people allocation while the connection between number of personnel and other two factors (work difficulty and work environment) are comparatively weak.