This study focuses on the effect of risky choice framing effect in the taxpaying decision process. To promote personal tax compliance, this study takes the risky choice framing effect into the research of taxpaying compliance activity, analyses taxpayers' psychological principles in decision-making and studies risky choice framing effect in framing effects. Experimental method has been adopted in this study to analyze the effect of risky choice framing effect. The analysis results show that the taxpayer's compliance decision does not exist significant risky choice framing effect when the tax rate is low, whereas it shows such character significantly when the tax rate increases to a certain degree. It also discovers the existence of withholding phenomenon. Taxpayers on the condition of tax reimbursement show a higher degree of compliance compared to those who are in the condition of paying conscience money. According to the findings of this research, considering the current situation of China's taxpaying, three policy recommendations has been proposed to increase the degree of personal tax compliance. These recommendations include the policies of taxes paid in advance and annual income tax report and decreasing the marginal tax rate.
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