The Reform of the Current Personal Income Tax

With the economic development,the resident's personal incomeincrease quickly.Under the new economic situation,many problems concerning personal income tax law are exposed:income tax system is not reasonable;salary expense deduction standard is too low;marginal tax rate is too high;Auditorial report system is not standard;Correlative methods are not perfect,personal income tax is out of function.So,in order to adapt the current situation,personal income tax system must be innovated as soon as possible.