Under the background of the widening gap between the rich and poor, more and more people have focused on individual income tax this kind of direct taxes, directly face the personal and not passed on, every time to adjust social buzz, involving every aspect of social economy. The reform of personal income tax is related to the national economy and people's livelihood, social justice problem. Our country advocates the efficiency first, fairness considered, and the implementation of the new individual income tax system, although has carried on the appropriate adjustments to the exemption and tax rate structure, there are still many deficiencies and needs to be improved. According to the personal income tax reform in 2011, starts with the basic situation of our country individual income tax, through data analysis, horizontal comparison in western countries, the personal income tax situation, found that the main problems of our country personal income tax reform and put forward reasonable advice. This paper is divided into three parts altogether: first, introduce the development history of the individual income tax, the basic theory and characteristics of the individual income tax and the principle; Secondly introduces shortcomings existing in the current individual income tax in our country, and through the analysis research to explore its causes; At last, by comparing Chinese and western state personal income tax reform, take the essence to the dregs, on the premise of combining with actual situation in our country, put forward countermeasures and ideas of personal income tax reform in China. 采纳采纳呀~
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