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Personal income tax, that is, access to a variety of personal taxable income of a tax levy. Since the personal income tax revenue in the history of the world's broad, flexible, adjusting income distribution and the promotion of economic growth characteristics, making it in many countries the main source of income by the extensive attention of Governments. Since the awareness of our citizens to pay taxes is not high, a means of tax collection and management is relatively backward, so the current personal income tax in China is the classification system used. Although the sources of tax revenue that such a system is easier to control and reducetrouble, saving the cost of collection, it can not embody the principle of fairness and good high-income individuals to play a regulating role. This article from the perspective of tax fairness, in view of the current personal income tax collection and management of injustice that exist in the problem, in-depth analysis of the causes and adv