The general idea of tax planning of personal income tax should be to pay attention to the standard of income, the way of payment and balanced income, reduce nominal income, keep the net income unchanged, and then lower the tax rate grade. The insiders say that the common practices at present mainly include arranging the amount of wages below the allowable pre-tax deduction as far as possible, improving the welfare level of employees and reducing the nominal income. The monthly wage income can be roughly equalized by delaying or advancing, and taxpayers can receive labor remuneration income by stages for as long as possible. The comprehensive tax system model comprehensively considers the total income level of taxpayers, including all kinds of income, and then takes this total income as a reference for tax payment, which can better reflect the principle of fairness, so some people suggest that the comprehensive income tax system should be chosen. However, at present, the domestic tax collection and management methods are still relatively backward, and the tax authorities lack effective monitoring of taxpayers' income. Even after the implementation of the bank deposit real-name registration system and the implementation of the new tax collection and management law, the tax authorities are given the means to enforce it, but it is obviously very difficult for individuals who owe taxes to withhold the tax payable from bank deposits like enterprises who owe taxes. Therefore, the consensus in the industry is to implement a mixed income tax system mode combining comprehensive and classified income. In the case of adopting the mixed income tax system mode, some taxable income, such as interest, dividends, bonus income, etc., can be levied at a proportional rate, and it is not necessary to implement annual comprehensive declaration and tax payment. In addition, the wage income can be withheld and remitted. Except for a few taxpayers with extremely high wage income, most of them can only make year-end adjustments without having to declare taxes. The scope of special deductions for personal income tax should be appropriately expanded. For example, if local financial resources permit, special deduction policies can be flexibly used, and preferential measures for pre-tax deduction in housing consumption, regional supplementary medical insurance, savings pension insurance, education expenditure and family informatization expenditure can be implemented in stages.

It is the most controversial issue in the discussion on the revision of the new tax law about which tax system model is more in line with the national conditions. China's current personal income tax adopts the item income tax system, enumerates 11 taxable items respectively, and stipulates the expense deduction standard and applicable tax rate respectively. Most of the taxable items are only taxed on the part above the income threshold, and it is impossible to effectively tax the accumulated income of individuals; Different tax rates and deduction methods for different income sources also cause problems such as income decomposition, multiple deductions and legal tax avoidance; It is difficult to take care of taxpayers who support a large population in the comprehensive calculation of expenses deduction. This tax system is likely to lead to the phenomenon that taxpayers at the same income level have different tax burdens, which is obviously unfair.

in the discussion on the revision of the new individual income tax law, it seems that it has been reached to raise the threshold and shift the focus of taxation to high-income earners. Of course, to determine the threshold, we must also consider the changes of basic living expenses, inflation, housing, medical care, unemployment, pension and other system reforms related to the reform of income distribution system, education expenditure and regional differences. For example, from the perspective of regional differences, there are different levels at present. For example, the threshold in Shanghai is 1,111 yuan and that in Shenzhen is 1,511 yuan. Of course, raising the threshold means that your actual income has increased.