In the context of striving for common prosperity，the reform of individual income tax during the 14th Five-Year Plan period bears an important mission. Starting from the new situation and reform goals of individual income tax reform，this article discusses some important issues，such as the scope of comprehensive income，the tax rate structure，and the tax policy system that helps attracting high-end talents，and proposes some corresponding policy suggestions，including building a individual income tax system that is inclusive of fairness and efficiency，steadily promoting the reform of expanding the scope of comprehensive income，optimizing the tax rate structure，and optimizing individual income tax treatment of employee equity incentives，etc.