Since individual income tax begins to collect our country since 1980, have experienced one growing out of nothing , have never have improved and perfected developing process to step by step perfect advancing gradually. With the fact that our country economy swiftness and violence develops, and the adjustment that individual income tax can't ceaseless perfect, but being compared with the developed country, be having one series's problem as before, for example tax rate interpose complicated , collect range is too narrow , cost deducts unreasonable, preferential tax treatment are more than the correct or required number , the collection and administration means falls behind , legal institutions is faulty , the plan goes on a punitive expedition to science does not wait for abuse. Analyse and study the main body of a book by being in progress to a series of problem there existing in the present stage individual income tax, reach countermeasure and method solving a problem ultimately.
China's personal income tax since the levy since 1980, has gone through a scratch, from the imperfect to the gradual improvement of the gradual process of development. With the rapid development of China's economy, the personal income tax has been adjusted and improved, but compared with developed countries, there remain a number of issues, such as complex tax rates, reducing the size of tax, deduct the cost of unreasonable tax benefits too much behind the collection and management means, the rule of law is inadequate, unscientific, such as defects assessed. Based on the personal income tax at this stage there is an analysis of a range of issues and research in order to work out solutions to this problem and methods.