2. Analysis of the current situation and causes of personal income tax planning 2. 1 In recent years, with the increase of personal income, more and more people collect personal income tax, and the number of taxpayers exceeds any tax. Personal income tax involves as many items as 1 1, so the tax planning of personal income tax came into being. However, at present, there is little research on individual income tax planning in China. In the past, tax planning was always regarded as a negative or improper behavior, and tax planning was regarded as clever tax evasion, tax evasion or tax fraud. However, with the development of market economy and the improvement of people's income level, tax planning is gradually accepted by people, and people begin to think about how to get the maximum benefit. So the tax planning tax agency was born, and the development trend is very good. However, due to the short history of tax planning in China, the research on personal income tax planning is still a relatively new topic in China, which needs further theoretical and practical exploration. 2.2 Cause Analysis With the increase of tax collection and management, the space for taxpayers to evade taxes is getting smaller and smaller, and tax evasion will be punished by law. Therefore, for taxpayers, we should focus on the tax planning of personal income tax, rather than tax evasion. However, in the face of numerous tax laws, regulations and rules and various tax policy "explanations" issued by tax authorities, individual residents often feel helpless. Because tax policies are numerous, complicated and changing rapidly, individuals simply don't understand some tax laws and regulations. Under the premise of tax law norms, the tax burden brought by taxpayers choosing different schemes is different. Personal income tax can save taxpayers' tax cost and reduce tax burden through reasonable planning. In daily life, people often complain: "I finally made a sum of money, but after deducting taxes, I obviously lost a lot." Therefore, tax planning, reasonable tax avoidance and tax saving of personal income tax have become one of the topics that many citizens care about.