On the Problem of Our Current Individual Income Tax System and Reform

With the development of the social economy there are some problems in our current individual income tax system. Such as the unscientific taxation patter, the irrational design of the tax rate, the inefficient tax levy and management and so on. According to our fact, I implement the reform of the individual income tax so as to improve the function of the automatic stabilizer in regulating the personal income of the individual income tax.