Perspectives And System Perfection Of China's Individual Income Tax Law

China's Personal Income Tax System began in 1980, along with the deepening of reform and opening up, China's comprehensive national strength and rising personal income form of stepwise multiple. The current Personal Income Tax system in many areas can no longer cope with the pace of reform, more hindered the pace of reform trend. Personal Income Tax Law, has experienced five times changes were made, has yielded some results, but as a source of taxes, the direct relationship between the most basic interests of citizens, affecting deep, geographic scope, it is worth our attention and in-depth research.The most important function of Personal Income Tax is, by adjusting the income distribution, to achieve fairness and justice. However, the existing Personal Income Tax law, there are many defects, to prove the only form to maintain fairness and justice. This is also a departure from the Personal Income Tax system is in place in mind. Therefore, we should overcome the shortcomings of the current Personal Income Tax system, improve the Personal Income Tax system and return to real justice and fairness.