The scale of inter-governmental transfer payment lies on the concentration ratio of financial power and epicenter orientation of routine power,which called tax distribution management mode.

The major problems of our current Individual Income Tax Law include the followings: The tax system mode cannot reflect tax payers equity and rationality; The collection scope of Individual Income Tax is too narrow to play the part of tax adjustment function better; The tax deduction and tax rate are not reasonable; The tax admin.

The essay focuses on dealing with the tax system issues of personal income tax.

This paper analyses the tax system of individual income , and points out the shortcomings, and at the same time puts forward several ways to solve the problem--change the system ofindividual income tax, adjust the structure of tax rate, modify the rule of cognizance of taxpayer and taxable income, gather tax in the year end and cut tax-free items.

In this paper, the authors discuss the improvement of PIT in mode of tax system, expense deduction, unit to be collected and so on.

By means of converting the mode of tax system and adjusting the structure of the tax rate,our country will realize the joint with the international individual income tax system step by step.