Calculation of Personal Income Tax under the Principle of Fair Tax

At present,personal income tax has become China's second largest tax,and it is also an important pillar of the local finance.Many people are concerned about the following issues.First,the proper way to calculate the personal income tax and to choose the rational tax plans without decreasing government tax revenue and damaging personal income.Second,the sound way to plan personal income tax according to a person's income,salary and compensation for services and to replan when income inequality arrives to a certain degree.Therefore,the research and discussion of the issue are of great importance.