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On August 31, 2018, China realized the seventh amendment of personal income tax. Taking the introduction of the background and necessity of the reform of personal income tax as the starting point, this paper briefly expounds the relevant policy points before and after the new tax reform, the advantages and disadvantages after the tax reform, and draws lessons from relevant policies in some foreign countries, puts forward some suggestions on optimizing the personal income tax in China, in order to effectively improve and perfect the laws and regulations of personal income tax in China and realize the tax collection. Realizing a modernized, rational and scientific tax collection and supervision system and tax administration concept is conducive to achieving fair tax burden. Keywords—personal income tax; comprehensive taxation; special additional deduction; reform

Thoughts and Analysis on the Reform of New Personal Income Tax