For its underdeveloped economy, weak industry and the drawback itself, the personal income tax would be doomed to be an inborn premature delivery baby, and pass peacefully away finally.

• 国民政府时期落后的经济、薄弱的工业基础以及个人所得税制度本身的缺陷也就注定了个人所得税制度是先天不足的早产儿，最终只会无疾而终。