Personal Income Tax Reform Path Chosen

Since the global financial crisis, especially the project of "the implementation of structural tax cut " which proposed in the Central Economic Work Conference in 2008, the personal tax reform which is closely related to the public benefit, had become the focus of attention by the public. For the tax cut, the personal income tax reform is conducive to reduce the overall tax burden of residents, increases their abilitity of consumption, and stimulates the economy growing steadily. For the perspective of fair tax, the personal tax reform would help to promote the social equity of the distribution of income, alleviate the sense of social conflicts and grievances, and be able to solve some deep-seated social problems.Therefore, both from the perspective of external environment and the personal tax reform, reform is urgent, We must develop a implementation of comprehensive planning in details, and make sure the specific questions which is faced in reform and the corresponding program which is need to be solved, then put into action, in order to respond to heartfelt which the vast numbers of taxpayers looking forward to and urgent need by the society itself.This paper starts from the development of Chinese personal income tax and the analysis of its problems, studies by the personal tax reform, takes the analysis and solutions of problems of the current tax system as the core part. Through the foreign experiences in personal income tax system, pointing out the place which needs to be improve, emphasize particularly on hotspot by the public opinion, which is the analysis of pre-tax expense deducted in personal income tax, and propose corresponding strategies. Through this article, I hope it can give the reform of personal income tax in china some useful suggestions, and provides new ideas.