Study of China’s Personal Income Tax Reform Chain Based on Balanced Scorecard Strategic Map

Conference paper
Part of the Lecture Notes in Electrical Engineering book series (LNEE, volume 224)

Abstract

Personal income tax reform has been difficult and is hard to promote, with the fundamental reason being the lack of the reform chain. Based on the comparison of the tax reform in strategic objectives, practical operation, and vision, according to the balanced scorecard thoughts, a strategic map is established to find the missing parts of chain factors. A data analysis is made on the lack caused problems and put forward some suggestions: enhance taxpayer management; speedup the wide tax base; simplify tax system reform; measures should be matched with strategy; use the balanced scorecard to push tax reform, etc.

Keywords

Personal income tax Balanced scorecard Strategic map 

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Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.Tongji UniversityInstitute of Economics and ManagementShanghaiChina

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