Abstract: Improving the income distribution pattern is the inherent requirement of realizing common prosperity. Both theory and practice show that progressive personal income tax (PIT) can narrow the income gap to a certain extent. However, it is generally believed that a reasonable income gap is acceptable and necessary. What really needs to be eliminated is the income gap caused by unequal opportunities, because this inequality is "unfair inequality". In this paper, based on the empirical research paradigm of equal opportunity under the framework of "environment-effort", the micro survey data from survey and research center for China Household Finance in the year of 2019 and 2015 (CHFS2019 and CHFS2015) are used to investigate the equality of opportunity of PIT in China. The research results prove that PIT can alleviate the inequality of opportunities in income distribution. Under the new tax law, this effect is generally weakened in the short term, but the special additional deduction helps to maintain equal opportunities. The research of this paper points out that China’s current PIT system framework is reasonable to some extent, but equality of opportunity effect depends on further developed in economy and further improved in tax system.

Key words: personal income tax (PIT), income distribution, equality of opportunity