A View on the Adjustments of Individual Income Tax Policy in 2011

There are three remarkable characteristics and four problems of the amendments to individual income tax of 2011.I suggest that the individual income tax system should be amended every year.In order to prevent tax evasions,we should take six measures.In the transformation from classified taxation to comprehensive family taxation of individual income tax,there are four aspects that should not be considered for tax reduction and exemption: off-the-book babies,expense for the children during compulsory education period,medical expenditure and housing rent.While the expense of supporting the elderly,even the elderly having no blood relations,and charitable donation should be regarded as the evidence of individual income tax reduction and exemption.