The 2018 individual income tax law reform in China aimed to make taxes fairer by giving more deductions and lower tax rates. This could help people with lower incomes pay less tax. But it might also reduce the overall amount of tax collected, which could make income distribution less equal. The new law still mainly taxes wages and salaries, not other types of income like investments. This could benefit wealthier people more. The Chinese government wants to rely more on direct taxes in the future, so it needs to make sure the income tax system is fair for everyone.