In order to standardize and rectify the management order of fixed assets and find out the current situation of fixed assets in our bureau, according to the provisions of the Interim Measures for the Administration of State-owned Assets in Administrative Units and the Interim Measures for the Administration of State-owned Assets in Public Institutions of the Ministry of Finance, it is decided to carry out the global inventory and registration of fixed assets. In order to strengthen leadership and ensure the smooth development of this work, this plan is specially formulated.
I. Main tasks and objectives of the inventory work
(a) a comprehensive understanding of the family.
Conduct a comprehensive and thorough inventory of the possession and use of fixed assets by bureau units and other departments, truly and completely reflect the fixed assets of each unit, and ensure that the accounts, accounts, accounts and cards are consistent.
(two) improve the state-owned assets management information system.
Through asset inventory, improve the fixed assets management information system of administrative institutions, effectively reduce the cost of asset management, improve work efficiency, and realize the scientific, standardized and institutionalized management of fixed assets.
Second, organization.
In order to strengthen the leadership and ensure the efficient and orderly cleaning of fixed assets, the leading group of fixed assets inventory of XX Bureau was established. The leading group is headed by XX, deputy head of XX, and the head of department (room) is a member. Designate a special person to be composed of reimbursement personnel of each unit to be responsible for the specific implementation of fixed assets inventory.
Three. Date, scope and content of the list
(1) Base date of inventory.
The base date of this asset inventory is 65438+20xx February 3 1.
(2) Inventory range.
Generally speaking, each discipline, department and center.
(3) Inventory contents.
General equipment with a unit value of more than 65,438+0,000 yuan, special equipment in 500 yuan with a unit value of more than 65,438+0, and a large number of similar materials managed as fixed assets, whose unit value does not meet the prescribed standards, but have a durable time of more than one year, belong to this asset inventory (scrapped or lost fixed assets should also be registered), specifically including: land, houses and buildings, electronic products and communications.
Fourth, the implementation steps
The inventory of fixed assets starts from April 20xx 18 and ends on May 3 1 20xx, and is implemented in four stages:
(1) Unit self-inspection stage (April 18 to April 24).
All departments should carefully organize self-inspection according to the requirements of this plan, and fill in the form according to the unified inventory form style and content. Provide legal basis for the inventory surplus and inventory deficit of fixed assets, put forward handling opinions, actively put forward written suggestions on the problems existing in asset management, and issue self-inspection reports. The asset inventory form and self-inspection report shall be signed by the person in charge of the unit and stamped with the official seal and then reported to the asset inventory office.
(2) On-site verification stage (April 25th to May 14).
The staff of the fixed assets inventory office go to the unit where the assets are located for on-site verification, one is to check with the self-inspection situation, and the other is to check with the fixed assets account book of the accounting management center to confirm the existing status of the fixed assets of each unit. The inventory office shall summarize and analyze the inventory of fixed assets, find out the reasons for the discrepancy between the accounts and the facts, require all units to go through the examination and approval procedures for the inventory of fixed assets, and issue an inventory report to the leading group, and put forward suggestions.
(3) Asset disposal stage (May 15 to May 23).
The leading group for the clean-up of fixed assets shall report the problems reflected in the inventory report and report the research and handling opinions to the CMC for decision. Each unit shall establish and improve the fixed assets ledger according to the decision of the CMC, and the Finance Bureau shall conduct corresponding accounting treatment for the increased and decreased fixed assets, update the information of the fixed assets management system of administrative institutions, and implement dynamic asset management.
Bureau of fixed assets inventory work implementation plan 2
Asset inventory report
XX Municipal Finance Bureau:
According to the unified arrangement and deployment of the municipal party Committee, the municipal government and the three leading groups for system reform, our unit has completed the main work of asset inventory, and now the asset inventory work is reported as follows:
First, the specific implementation of the asset inventory work
1. Set up the working group of the bureau's assets inventory and make the work plan of the bureau's assets inventory. Since the mobilization meeting for the reform of the three systems in our city was held, the leaders of our bureau have attached great importance to it, and in accordance with the deployment of the implementation plan of the three systems in our city, a leading group for asset inventory of our bureau has been set up to implement the work responsibilities at different levels and be responsible for establishing the asset ledger.
2. Organize and implement the asset inventory work plan formulated by the Bureau. Mainly in the finance and office, the staff of other stock rooms of the bureau are responsible for the ledger inventory work, and the stock rooms of the organs work closely with the grass-roots tax offices.
3. According to the requirements, the unit self-inspection was carried out seriously. Including unit accounting cleaning, property inspection, timely working papers, so as to know fairly well and ensure that the asset inventory work of our bureau is carried out in an orderly manner.
Second, the basic situation of asset inventory
(1) Work benchmark date
The benchmark date of this asset inventory of our bureau is July 3 1 day of 20xx.
(2) Work start and end dates
Our bureau conducted an asset inventory from July 26th to August 60th of 10.
(3) the scope of work of asset inventory
The scope of this asset inventory is all departments of the municipal local tax system, including all government units and offices and all grass-roots tax offices.
Three, the results of the asset inventory work
(1) Information on assets, liabilities and net assets
As of July 3, 20xx1day, it was confirmed that the total assets of our company were RMB 32,790,083.84. Among them, the total assets are 32,790,083.84 yuan, including 3,505.94 yuan in cash, 23,256,429,700 yuan in bank deposits, 65,438+0,565,438+07,457.98 yuan in temporary payments and 28,943,476 yuan in fixed assets. The competent department totals 32,790,083.84 yuan.
Among them, total liabilities are 536,894.6438+0 yuan, and temporary deposits are 536,894.88+0 yuan; The total net assets are 32,253 yuan, 189.23 yuan, of which the fixed funds are 28,943,476.95 yuan and the balance is 3,309 yuan, 12.28 yuan.
(II) Personnel of the unit
The establishment of our company is 198, in which: the administrative establishment is183; Career establishment 15 people; There are 8 people to be diverted and 23 contract workers.
(three) the inventory and classification of fixed assets of our bureau.
1. The total inventory value of land and houses is 20,466,034.15 yuan, of which the total land value is 45,872 yuan and the total house value is 20,420. 162. 15 yuan;
2. The total inventory value of special equipment is 520, 520 yuan;
3. The total inventory value of transportation equipment is 2,365,438+02,689 yuan;
4. The total inventory value of electrical equipment is 540,330.7 yuan;
5. The total inventory value of electronic products and communication equipment is RMB 4102,789;
6. The total inventory value of sports equipment is 65,438+08,665,438+00 yuan;
7. The total inventory value of furniture and other articles is 982,504.38+0 yuan.
(4) Rental, lending and guarantee of unit assets. Our unit has no lease, loan or guarantee of any assets.
(five) the results of the inventory of asset profits and losses. There is no asset profit or loss in our bureau.
(6) Description of temporary deposits and temporary payments.
The temporary payment amount of our bureau is 1, 5 17457.98 yuan. The main reason for the existence of temporary payment is that our bureau failed to deal with it in time when the national and local tax agencies were separated, resulting in some creditor's rights and debts not being cleared. The temporary deposit left over from the history before the separation of public institutions is 457,000.98 yuan, which forms bad debts and hangs on temporary payments for a long time.
Second, because there are too many tax offices under our bureau, some grass-roots tax offices did not use documents to offset their accounts in time after receiving funds, resulting in a temporary deposit of 870 thousand yuan; Iii. Temporary payment due to improper financial handling 190457 yuan.
The temporary deposit of our bureau is 536,894.8+0 yuan. First, after the separation of national and local taxes, the amount cleared in time is 96,794.38+0 yuan; Second, the finance was not written off in time, and the book amount of temporary deposits was 440 100 yuan.
(seven) the description of the disposal of some fixed assets.
In 2007, our bureau transferred the original office building of Changpo Taxation Office (the original value was 5 1 6,432.41yuan, with an area of 699.83 square meters) and obtained funds of 3,511,000 yuan. Now the project is included in the fixed assets to be processed, and the original value will be reduced after further examination and approval by relevant departments.
In 2008, our bureau disposed of a Toyota off-road vehicle (Joan C2 1706, with an original value of 330,000 yuan), and obtained 46,000 yuan, which was transferred to the financial special account and then transferred back to our bureau for other income. The book value of fixed assets has not been written down, and the original value will be written down after further examination and approval by relevant departments.
In 20xx, our bureau disposed of a Toyota off-road vehicle (Joan C2 173 1, with the original value of 220,000 yuan), and obtained 8 600 yuan, which was transferred to the financial special account and then transferred back to our bureau for other income. The book value of fixed assets has not been written off, and the original value has been written off after further examination and approval by relevant departments.
(eight) a description of the fixed assets inventory and verification.
Due to the tight time and heavy task of this fixed assets inventory, there are too many departments under our jurisdiction, so some physical fixed assets can only be filled in and reported according to the book number, and due to the limitation of time and manpower, it is impossible to cover everything, and only some large fixed assets can be counted.
For some grass-roots tax offices, the damage and theft of some vehicles and electronic products cannot be verified and summarized one by one, and there may be cases where the physical objects have been lost and the book amount is still registered but not handled. In addition, due to several institutional adjustments, the land currently registered in our bureau is allocated by the government. Due to the long history and the adjustment of the heads of relevant departments, some land and housing property certificates have not been properly kept after several handovers and have been lost.
Four, the main problems existing in the asset inventory work
Our bureau mainly encountered the following problems in the process of cleaning up fixed assets:
First, the organization changes too frequently, because there are many departments involved in inventory. Since 1998, the local tax system has undergone several institutional adjustments, including the separation of agricultural taxes and the independence of the inspection system, involving many departments and personnel, and some property rights belong to our bureau and the national tax department, which needs further discussion. At present, there are 23 grass-roots tax offices under the jurisdiction of our bureau, and there are 6 units in the bureau. The inventory of assets in various departments is complicated, which brings great inconvenience to the inventory of fixed assets in our bureau.
Second, the accounting treatment of fixed assets is not standardized, subject to the lack of financial personnel and understanding of our bureau, and the corresponding fixed assets accounts have not been registered. A few years ago, some fixed assets cost's accounting was not handled properly, which brought great inconvenience and even losses to financial management.
Third, in the classification of fixed assets, due to the simple restriction of the voucher processing system in the financial system, it can not correspond to the categories set in the fixed assets card system one by one, and there are many problems such as unclear fixed assets purchase period, vehicle license plate and non-registration of the use and storage department, which brings great inconvenience to the fixed assets management of our bureau.
Verb (abbreviation of verb) the next improvement measures
The first is to establish an asset management responsibility mechanism. Strengthen the responsibility consciousness of property management personnel, so that the responsibility of account management and bookkeeping personnel can be truly implemented.
The second is to strengthen system construction, improve basic work, standardize asset disposal behavior and strictly examine and approve assets. Strictly follow the procedures and examination and approval authority stipulated in the Measures for the Administration of State-owned Assets in Administrative Institutions, the Implementation Measures for the Disposal and Management of State-owned Assets in Administrative Institutions and the relevant documents of this asset verification, and implement a strict examination and approval system.
The third is to strengthen the application of information technology in asset management. Use modern tools such as computers to strengthen the monitoring of assets, combine asset management with financial management, asset value management and physical management, reflect the fund dynamics, asset stock and variables of the unit in time, realize the change from static management to dynamic management, and truly give full play to the effectiveness of existing assets.
Fourth, organize an inventory of fixed assets once a year to make the inspection of fixed assets regular and better monitor the changes of fixed assets from the source.
XX local taxation bureau
August 10th, two thousand xx.