Several Questions That Must Be Taken into Consideration Concerning the Follow-up Reform on Personal Income Tax

In fact,we should adopt a floating system by region as regards the deduction in personal income tax.To be practical,the adjustment of the deductible amount must be in conformity with deduction method.Judging from the current collection and administration practice,enhancing the personal income tax administration and effectively controlling the tax source are the key to realizing the goal of the reform.In addition,purely pursuing the fairness of personal income tax and ignoring the influence of its efficiency will have very negative influence on China's development in politics and economy and it is also not what the reform was meant for.