The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items,which are directly related to the burden of tax payers and the fairness of tax system.

By analyzing the problems in present personal income tax system, it is brought forward that a composite tax system formed by integrating the assorted with the synthesized should be adopted, so as to adjust rationally the taxable income amount, control effectively personal income source, practice prepaid tax and perfect the collection and supervision.

The current personal income tax system of our country now faces such problems as bringing inequality, unreasonable expense deduction, too many tax-reduction items and weak macro-control ability.

Reflection on Improving Individual Income Tax System in China;

Our current individual income tax system has many objections.

This paper provides a micro-simulation model to analyze distribution effects of personal income tax system in China.

With the change of individual wealth,there gradually appears the deficiency of current individual income tax system,including classified income tax and taxation modes.

The development of China s individual income tax system can basically be divided into several stages such as unitary establishment,all-around comprehensive reform,deepening reform and sharing reformation.

Our country’s Individual Income Tax System can’t already meet the need of the latest economy development.