【文章內容簡介】
termination of taxable items, the design of tax rates, tax reductions orexemptions of project, the design of tax unit. Since the tax reform in 1994, we have putforward “bination of prehensive and classification”(Mix Tax System) as thereform direction of personal ine tax system. After four fiveyear plans, to the 12thfiveyear plan, the current personal ine tax reform only had several modification on theexemption. The reform of tax system blocked with delayed package again and again. Thus,individual ine tax reform is the most worthy of researching, needing concerns and themost urgent key probl