Although the individual income tax system which started in September 2011 has improved the fairness of individual income tax, it is also an indisputable fact that it deviated from the original intention of individual income tax reform. It not only deviates from the principle of "tax fairness", but also presents an undeserved reverse regulation function and increases the gap between the rich and the poor. Therefore, the call for the re-reform individual income tax is becoming higher and higher. Based on this, this paper intends to analyze the implementation current situation of individual income tax system in our country and further explore the factors that affect the reform of individual income tax. Therefore, based on the analysis of the current situation of the implementation of the personal income tax system in China, this paper further explores the factors that restrict the reform of China's personal income tax.
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