diff --git a/beike/Admin/Http/Controllers/AdminRoleController.php b/beike/Admin/Http/Controllers/AdminRoleController.php
new file mode 100644
index 00000000..b265e055
--- /dev/null
+++ b/beike/Admin/Http/Controllers/AdminRoleController.php
@@ -0,0 +1,42 @@
+<?php
+/**
+ * AdminUserController.php
+ *
+ * @copyright  2022 opencart.cn - All Rights Reserved
+ * @link       http://www.guangdawangluo.com
+ * @author     Edward Yang <yangjin@opencart.cn>
+ * @created    2022-08-01 11:44:54
+ * @modified   2022-08-01 11:44:54
+ */
+
+namespace Beike\Admin\Http\Controllers;
+
+use Illuminate\Http\Request;
+use Spatie\Permission\Models\Role;
+
+class AdminRoleController extends Controller
+{
+    public function index()
+    {
+        $data = [
+            'roles' => Role::query()->get(),
+        ];
+
+        return view('admin::pages.admin_roles.index', $data);
+    }
+
+    public function store(Request $request)
+    {
+        return json_success('保存成功');
+    }
+
+    public function update(Request $request, int $adminRoleId)
+    {
+        return json_success('更新成功');
+    }
+
+    public function destroy(Request $request, int $adminRoleId)
+    {
+        return json_success('删除成功');
+    }
+}
diff --git a/beike/Admin/Http/Controllers/AdminUserGroupController.php b/beike/Admin/Http/Controllers/AdminUserGroupController.php
deleted file mode 100644
index 2ed5a06b..00000000
--- a/beike/Admin/Http/Controllers/AdminUserGroupController.php
+++ /dev/null
@@ -1,27 +0,0 @@
-<?php
-/**
- * AdminUserController.php
- *
- * @copyright  2022 opencart.cn - All Rights Reserved
- * @link       http://www.guangdawangluo.com
- * @author     Edward Yang <yangjin@opencart.cn>
- * @created    2022-08-01 11:44:54
- * @modified   2022-08-01 11:44:54
- */
-
-namespace Beike\Admin\Http\Controllers;
-
-use Beike\Models\AdminUser;
-
-class AdminUserGroupController extends Controller
-{
-    public function index()
-    {
-        $data = [
-            'admin_users' => AdminUser::query()->get(),
-            'admin_user_groups' => [],
-        ];
-
-        return view('admin::pages.admin_users.index', $data);
-    }
-}
diff --git a/beike/Admin/Routes/admin.php b/beike/Admin/Routes/admin.php
index 4f4b102b..3ae84c46 100644
--- a/beike/Admin/Routes/admin.php
+++ b/beike/Admin/Routes/admin.php
@@ -77,6 +77,6 @@ Route::prefix($adminName)
                 Route::resource('tax_rates', Controllers\TaxRateController::class);
 
                 Route::resource('admin_users', Controllers\AdminUserController::class);
-                Route::resource('admin_user_groups', Controllers\AdminUserGroupController::class);
+                Route::resource('admin_roles', Controllers\AdminRoleController::class);
             });
     });
diff --git a/resources/beike/admin/views/pages/admin_roles/index.blade.php b/resources/beike/admin/views/pages/admin_roles/index.blade.php
new file mode 100644
index 00000000..73d32d7d
--- /dev/null
+++ b/resources/beike/admin/views/pages/admin_roles/index.blade.php
@@ -0,0 +1,214 @@
+@extends('admin::layouts.master')
+
+@section('title', '后台用户')
+
+@section('content')
+  <ul class="nav-bordered nav nav-tabs mb-3">
+    <li class="nav-item">
+      <a class="nav-link active" aria-current="page" href="{{ admin_route('admin_users.index') }}">后台用户</a>
+    </li>
+    <li class="nav-item">
+      <a class="nav-link" href="{{ admin_route('admin_roles.index') }}">用户角色</a>
+    </li>
+  </ul>
+
+  <div id="tax-classes-app" class="card" v-cloak>
+    <div class="card-body h-min-600">
+      <div class="d-flex justify-content-between mb-4">
+        <button type="button" class="btn btn-primary" @click="checkedCreate('add', null)">添加</button>
+      </div>
+      <table class="table">
+        <thead>
+          <tr>
+            <th>#</th>
+            <th>名称</th>
+            <th>描述</th>
+            <th>创建时间</th>
+            <th>修改时间</th>
+            <th class="text-end">操作</th>
+          </tr>
+        </thead>
+        <tbody>
+          <tr v-for="tax, index in tax_classes" :key="index">
+            <td>@{{ tax.id }}</td>
+            <td>@{{ tax.name }}</td>
+            <td>@{{ tax.email }}</td>
+            <td>@{{ tax.created_at }}</td>
+            <td>@{{ tax.updated_at }}</td>
+            <td class="text-end">
+              <button class="btn btn-outline-secondary btn-sm" @click="checkedCreate('edit', index)">编辑</button>
+              <button class="btn btn-outline-danger btn-sm ml-1" type="button" @click="deleteCustomer(tax.id, index)">删除</button>
+            </td>
+          </tr>
+        </tbody>
+      </table>
+
+      {{-- {{ $tax_classes->links('admin::vendor/pagination/bootstrap-4') }} --}}
+    </div>
+
+    <el-dialog title="创建税费" :visible.sync="dialog.show" width="700px"
+      @close="closeCustomersDialog('form')" :close-on-click-modal="false">
+
+      <el-form ref="form" :rules="rules" :model="dialog.form" label-width="100px">
+        <el-form-item label="税类名称" prop="title">
+          <el-input v-model="dialog.form.title" placeholder="税类名称"></el-input>
+        </el-form-item>
+
+        <el-form-item label="描述" prop="description">
+          <el-input v-model="dialog.form.description" placeholder="描述"></el-input>
+        </el-form-item>
+
+        <el-form-item label="规则">
+            <table class="table table-bordered" style="line-height: 1.6;">
+              <thead>
+                <tr>
+                  <th>税率</th>
+                  <th>基于</th>
+                  <th>优先级</th>
+                  <th></th>
+                </tr>
+              </thead>
+              <tbody>
+                <tr v-for="rule, index in dialog.form.tax_rules" :key="index">
+                  <td>
+                    <el-select v-model="rule.tax_rate_id" size="mini" placeholder="请选择">
+                      <el-option v-for="tax in source.all_tax_rates" :key="tax.id" :label="tax.name" :value="tax.id"></el-option>
+                    </el-select>
+                  </td>
+                  <td>
+                    <el-select v-model="rule.based" size="mini" placeholder="请选择">
+                      <el-option v-for="base in source.bases" :key="base" :label="base" :value="base"></el-option>
+                    </el-select>
+                  </td>
+                  <td width="80px"><el-input v-model="rule.priority" size="mini" placeholder="优先级"></el-input></td>
+                  <td>
+                    <button class="btn btn-outline-danger btn-sm ml-1" type="button" @click="deleteRates(index)">删除</button>
+                  </td>
+                </tr>
+              </tbody>
+            </table>
+            <el-button type="primary" icon="el-icon-plus" size="small" plain @click="addRates">添加规则</el-button>
+        </el-form-item>
+        <el-form-item class="mt-5">
+          <el-button type="primary" @click="addFormSubmit('form')">保存</el-button>
+          <el-button @click="closeCustomersDialog('form')">取消</el-button>
+        </el-form-item>
+      </el-form>
+    </el-dialog>
+  </div>
+@endsection
+
+@push('footer')
+  <script>
+    new Vue({
+      el: '#tax-classes-app',
+
+      data: {
+        tax_classes: @json($admin_users ?? []),
+
+        source: {
+          all_tax_rates: @json($all_tax_rates ?? []),
+          bases: @json($bases ?? []),
+        },
+
+        dialog: {
+          show: false,
+          index: null,
+          type: 'add',
+          form: {
+            id: null,
+            title: '',
+            description: '',
+            tax_rules: [],
+          },
+        },
+
+        rules: {
+          title: [{required: true,message: '请输入税类名称',trigger: 'blur'}, ],
+          description: [{required: true,message: '请输入描述',trigger: 'blur'}, ],
+        }
+      },
+
+      beforeMount() {
+        // this.source.languages.forEach(e => {
+        //   this.$set(this.dialog.form.name, e.code, '')
+        //   this.$set(this.dialog.form.description, e.code, '')
+        // })
+      },
+
+      methods: {
+        checkedCreate(type, index) {
+          this.dialog.show = true
+          this.dialog.type = type
+          this.dialog.index = index
+
+          if (type == 'edit') {
+            let tax = this.tax_classes[index];
+
+            this.dialog.form = {
+              id: tax.id,
+              title: tax.title,
+              description: tax.description,
+              tax_rules: tax.tax_rules,
+            }
+          }
+        },
+
+        addRates() {
+          const tax_rate_id = this.source.all_tax_rates[0]?.id || 0;
+          const based = this.source.bases[0] || '';
+
+          this.dialog.form.tax_rules.push({tax_rate_id, based, priority: ''})
+        },
+
+        deleteRates(index) {
+          this.dialog.form.tax_rules.splice(index, 1)
+        },
+
+        addFormSubmit(form) {
+          const self = this;
+          const type = this.dialog.type == 'add' ? 'post' : 'put';
+          const url = this.dialog.type == 'add' ? 'tax_classes' : 'tax_classes/' + this.dialog.form.id;
+
+          this.$refs[form].validate((valid) => {
+            if (!valid) {
+              this.$message.error('请检查表单是否填写正确');
+              return;
+            }
+
+            $http[type](url, this.dialog.form).then((res) => {
+              this.$message.success(res.message);
+              if (this.dialog.type == 'add') {
+                this.tax_classes.push(res.data)
+              } else {
+                this.tax_classes[this.dialog.index] = res.data
+              }
+
+              this.dialog.show = false
+            })
+          });
+        },
+
+        deleteCustomer(id, index) {
+          const self = this;
+          this.$confirm('确定要删除税类码？', '提示', {
+            confirmButtonText: '确定',
+            cancelButtonText: '取消',
+            type: 'warning'
+          }).then(() => {
+            $http.delete('tax_classes/' + id).then((res) => {
+              this.$message.success(res.message);
+              self.tax_classes.splice(index, 1)
+            })
+          }).catch(()=>{})
+        },
+
+        closeCustomersDialog(form) {
+          Object.keys(this.dialog.form).forEach(key => this.dialog.form[key] = '')
+          this.dialog.form.tax_rules = []
+          this.dialog.show = false
+        }
+      }
+    })
+  </script>
+@endpush
diff --git a/resources/beike/admin/views/pages/admin_users/index.blade.php b/resources/beike/admin/views/pages/admin_users/index.blade.php
index 029d73d9..73d32d7d 100644
--- a/resources/beike/admin/views/pages/admin_users/index.blade.php
+++ b/resources/beike/admin/views/pages/admin_users/index.blade.php
@@ -8,7 +8,7 @@
       <a class="nav-link active" aria-current="page" href="{{ admin_route('admin_users.index') }}">后台用户</a>
     </li>
     <li class="nav-item">
-      <a class="nav-link" href="{{ admin_route('admin_user_groups.index') }}">后台用户组</a>
+      <a class="nav-link" href="{{ admin_route('admin_roles.index') }}">用户角色</a>
     </li>
   </ul>