Abstract：In the context of the reform in 2018, the personal income tax system change is unprecedented, synthesis and classification of mixed tax system has been a big step, and the implementation of the special additional deduction is pleasantly surprised, is not only a good response to the requests of the central policies prevailing worldwide about tax cuts, also consider the actual burden taxpayers' daily life, make the tax collection and management more humane. It can be regarded as an excellent answer given by tax authorities on the supply side of the tax system in the implementation of supply-side structural reform.
There is no good or bad system, the constant change of the system is also a process to adapt to The Times. Throughout the development of individual income tax in the world, it can be seen that individual income tax system is constantly changing in various countries. Each country adjusts individual income tax according to its own development characteristics and tax system design requirements to make it more in line with its own requirements. The new personal income tax was issued under the general appeal, in line with public expectations, but the subsequent adjustment is still a long and complicated process.
