What Should We Chose on Reform of Tax System for Personal Income Tax in China

The essay focuses on dealing with the tax system issues of personal income tax. Referring to China's practical situation and combining with advanced experience overseas, the essay briefly discusses the reformation and improvement of persona l income tax in China. Actually, considering various facets of situations nowada ys, the compound income tax which is the best one to China is the unadvoidable c hoice of tax system reform of personal income tax in China.