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

  • Tuanye Yu
  • Rui Chen
  • Qin Liu
Conference paper
Part of the Lecture Notes in Electrical Engineering book series (LNEE, volume 224)


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.


Personal income tax Balanced scorecard Strategic map 


  1. 1.
    Concerned about tax reform in 2011 (2011)
  2. 2.
    Tian L (2006) Satisfaction from the taxpayer to see the reform of tax administration. Mon Acc Theor 2:52–54Google Scholar
  3. 3.
    Yi N (2010) Personal income tax revenue estimates and research capacity: Capital Univ Financ 1:123–125Google Scholar
  4. 4.
    Yu M (2005) Form of personal income tax rate. In: Dongbei University of Finance master’s thesis, vol 2. Dongbei University of Finance, Dalian, pp 67–69Google Scholar
  5. 5.
    Dong Y (2009) Ability of personal income tax revenue, vol 3. Shandong University, Shandong, pp 345–347Google Scholar
  6. 6.
    Zhou Y, Chen K (2004) The equilibrium labor elasticity estimation. J Anhui Inst Hum Sci (Soc Sci) 6:245–246Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.Tongji UniversityInstitute of Economics and ManagementShanghaiChina

Personalised recommendations