Theoretical analysis on the application of project and project management in tax management
The original definition of a project refers to the one-time efforts made by project stakeholders to create unique products or services. In addition to daily work, there is also a kind of project work in tax management, which is different from daily work and pays more attention to timeliness, integrity and one-off. Project management refers to the application of specialized knowledge, skills, tools and methods in project activities to make the project meet or exceed the needs and expectations of project stakeholders. Project management theory covers nine knowledge fields, which are briefly introduced as follows:
1. Project scope management is a part of project management, which includes the processes needed to ensure the completion of the project and the successful completion of the project only when all required work is completed, including project establishment, scope planning, scope definition, scope verification and scope change control. Proper scope definition can determine the level and scope of project implementation, ensure the scope and distribution of project participants, and complete the project with simplified processes and reduced costs.
2. Project time management includes the necessary processes to ensure the timely completion of the project, including workflow definition, workflow sequencing, working time estimation, schedule planning and schedule control.
3. Project cost management includes ensuring that all processes required by the project are completed within the approved budget. The main processes include: resource planning, cost estimation, cost budget and cost control.
4. Project quality management is the center of the project, including the process and results needed to ensure that the project meets its needs. It includes all activities that define the quality policy, objectives and responsibilities of the project and implement the overall management function in the quality system through quality planning, quality control, quality assurance and quality improvement.
5. Project human resource management includes the need to make the most effective use of processes involving project personnel, including all project beneficiaries, such as sponsors, customers, individual contributors and others. Specifically: organizational planning, personnel recruitment, team development and other processes.
6. Project communication management includes the processes needed to ensure timely and appropriate generation, collection, release, storage and final processing of project information. It is a key link between people, opinions and information, and a necessary condition for success. The main processes include: information planning, information release, implementation report and administrative closing.
7. Project risk management includes the process of identifying, analyzing and responding to project risks. Including maximizing the effect of positive events and minimizing the impact of negative events.
8. Project procurement management includes the process of obtaining goods and services from outside the implementing organization. The main processes include: purchasing plan, bidding plan, bidding, supplier selection and contract management.
9. The overall management of the project includes the process required to ensure the coordination of all elements of the project, which involves balancing competitive objectives and scheme selection to meet or exceed the needs and expectations of project stakeholders (participants and beneficiaries).
Second, the application of project management theory in tax management practice
In tax management, the application of project management is everywhere. Let's briefly explain the establishment of tax registration as an example. Establish (handle) tax registration.
1, overall management. This work is planned and supervised by the Municipal Bureau and the collection and management department of the district and county bureaus as a whole, and then implemented and audited step by step by the grass-roots tax source management unit and the tax service department. The overall management process is as follows: the taxpayer applies first → the tax service office (comprehensive service post) accepts, reviews, enters, distributes and files → the review link is handed over to the grass-roots tax source management unit (tax administrator post) for review, and the taxpayer's registered business premises are inspected on site, and the information is handed over to the tax service office/county bureau collection and management section/municipal bureau collection and management section for supervision and management.
2. Scope management. This business first defines the scope of taxpayer tax registration as enterprises and institutions engaged in production and operation, branches established by enterprises in other places, individual industrial and commercial households and other taxpayers. Secondly, it is clear that the scope of tax authorities for tax registration is the tax authorities where taxpayers engage in production and operation.
3. Time management. The business points out that taxpayers must go to the local tax authorities for tax registration within 30 days from the date of obtaining the industrial and commercial business license. At the same time, the internal working time limit requirements of the tax authorities are clarified: ① Time limit for acceptance: the desk review shall be completed within two days after accepting the materials submitted by taxpayers. (II) Time limit for review This article is collected and sorted out: the review is completed within five days from the date of acceptance. ③ Time limit for issuing certificates: issuing certificates for taxpayers within two days from the date of settlement. (4) Time limit for filing: Relevant materials shall be filed within 30 days from the date of completion.
4. Quality management. The quality management link can be said to be the center of the whole tax registration work, which not only requires taxpayers to provide detailed information in strict accordance with the standards, but also requires the tax authorities to strictly review and meet the quality requirements. (1) The taxpayer applies for and provides the following materials: original and photocopy of industrial and commercial business license or other approved practice certificate, proof of registered address and production and business address, original and photocopy of capital verification report and unified code certificate of organization, original and photocopy of resident identity card, passport or legal certificate of other legal representative (person in charge), and photocopy of tax registration certificate of head office of taxpayer with branches across regions and counties (cities). (2) The comprehensive service post of the Tax Service Department examines whether the documents and materials provided by the taxpayer are complete, and whether the form is complete, and informs the taxpayer to correct or re-fill the incomplete information at one time. If the taxpayer fails to register within the prescribed time limit, it will be transferred to the tax violation handling procedure. (III) The post of tax administrator of the tax source management unit conducts on-the-spot investigation on taxpayers applying for tax registration, verifies the authenticity of tax registration items, and fills out the Opinions on Not Handling Tax Registration if the verification is inconsistent with the reality, and reports it to the leaders in charge of the district and county branches, and submits it to the tax collection and management department of the district and county branches for the record. (4) The collection and management departments of the Municipal Bureau and the district and county bureaus shall supervise and manage the establishment of tax registration, provide timely tax policy guidance, constantly improve management measures, and implement responsibility assessment and accountability.
5. Communication management. In the process of auditing the taxpayer's information, the staff of the comprehensive service post of the tax service hall will timely transmit the doubtful information to the tax administrator post, and the staff of the tax administrator post will conduct on-the-spot inspection and comprehensive verification according to the doubtful matters, and report the verification to the person in charge of the tax source management unit in time, and after being recognized, feedback it to the tax service hall post. At the same time, the county bureau of tax collection and management section reports to the grass-roots tax source management unit for instructions, and can reply in time. If you can't reply, you can ask the Municipal Bureau for instructions in time, and the Municipal Bureau should reply in time.
6. Risk management. First of all, risk identification will be carried out to find out the risk points in the establishment of tax registration items, such as: failure to conduct data review or field investigation according to regulations, resulting in false registration, reducing the accuracy of tax registration and bringing risks to subsequent management; The risk that the registered contents cannot be correctly entered, which leads to the inconsistency between the registered items and the actual situation and affects the subsequent tax administration; Poor handling of illegal acts in enterprise tax registration, resulting in unfair law enforcement and touching the risk of clean government; Failure to circulate documents within the prescribed time limit and sorting out and issuing certificates within the prescribed time limit may lead to the risk of administrative reconsideration or litigation of taxpayers. Secondly, to deal with these risk points, such as: using tax registration form and attached materials, tax registration form and tax registration item investigation and verification form to control audit risk; Taxpayers who fail to apply for tax registration within the time limit will immediately deal with violations of laws and regulations after entering the basic information of registration; Inform them to make corrections or re-fill in incomplete information at one time; When conducting on-the-spot inspection of tax registration doubts, the tax administrator post personnel shall sign the words "the situation is true and agree to handle tax registration" on the tax registration questionnaire if the information provided is consistent with the actual situation; Examination and approval of paper materials and circulation comprehensive collection and management software documents in strict accordance with the prescribed time limit.
In the practice of applying project management theory, tax management should combine its own characteristics as a practical and linear functional organization of government departments, take the principles and theories of project management as the core, explore new project management processes and standards suitable for tax management practice, realize the reconstruction of project management, improve the quality and efficiency of tax management, optimize the allocation of administrative resources, and, according to the requirements of Scientific Outlook on Development, constantly promote the innovative development of tax management and create a new chapter in modern tax management.