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Individual income tax for personal gain, is all sorts of taxable income. Due to the personal income tax in world history of tax base has wide, flexibility, adjusting income distribution and promote economic growth characteristics of many countries, causes it to become the main source of revenue by governments, the extensive attention. At present, due to the citizens' awareness to pay tax collection is not high, means China is relatively backward, therefore the collection of individual income tax by tax is classified. Although this system to control and reduce the settlement of tax collection, the cost to save trouble, but cannot reflect the principles of fairness and good play the role of high regulates personal income. From the Angle of tax justice, individual income tax according to the existing problems in existence of injustice, and analyzed the problems and reasons of the adverse effects, and discusses the current increasingly complicated composition of personal income of t