China’s personal income tax is collected mainly from wage income，but less from the capital and property income. So it makes the wage income tax accounted for the increasingly big proportion of individual income tax increases. Under the condition that labor remuneration share is still low，this situation in China intensifies the unfair income distribution. On the basis of the implementation of comprehensive and classified tax system，personal income tax reform should greatly improve the wage income tax threshold，and reduce the tax burden on wage earners，then to achieve a more equitable distribution.