Personal Income Tax Itemized Tax System Evils Analysis

The Personnel income tax, which treats the natural person's taxable income as its tax base, is the major force adjusting the wealth gap. With the development of the society, especially the development of the economic system, the position of the personal income tax in our country is more and more important. However, the tax system existing has appeared lots of shortcomings since the 21st century. The gap between the rich and the poor is becoming bigger and bigger! The social contradiction is becoming sharper and sharper. This text uncovers the existing tax system's major defect through introducing the current situation of our country's revenue. The article makes rough planning for the transformation of our current tax system.