Fair Tax Burden:The Realistic Think About The Reform of The Personal Income Tax

Due to the running personal income tax is implemented as itemized collection,itemized deduction and itemized certainty tax rate,it is really hard to reflect the principle of the fair tax burden: No scientific way of collection and low level of the administration make it hard to develop the macroeconomic coordination of the Personal Income Tax. The reform of the Personal Income Tax should be based on the fair tax burden and carry out the general income tax,step further to standardize the tax collection and improve the level of administration.