| Any unit has its own fixed assets.However,the use and management of fixed assets vary from unit to unit,with some having high use rates and others having low use rates.This not only depends on the degree of perfection of a unit's fixed management system,but more on the unit's leadership to each employee,implementation of the fixed assets management system.As an important component of state-owned assets,fixed assets are the important material guarantee that each functional unit relies on.The sufficient utilization of fixed assets can greatly improve work efficiency and better serve the people.However,some units do not make full use of the fixed assets and do not manage them properly,which not only affects the work efficiency,but also causes the loss and serious damage of the fixed assets,and causes a huge waste of national resources.The principal contradiction in Chinese society has been transformed into one between the People's ever-growing needs for a better life and unbalanced and inadequate development.The transformation of the main contradiction in China will inevitably lead to the transformation of the government functions,which puts forward higher requirements for the government's service capacity.And the efficient use and management of fixed assets is very important to improve the government service ability.In recent years,due to the influence of the thought of "attaching importance to capital and neglecting assets",the degree of attention and management level of fixed assets vary from place to place.Most of the units of the purchase of fixed assets is not strict,to the purchase of neglect management,resulting in a lot of fixed assets did not make full use of,resulting in serious waste or even loss of assets.Since June 2018,the tax system around the country to proceed with the intense consolidation of state and local taxes.The consolidation of state and local taxes has put forward higher requirements for all kinds of work in the tax system.And for the merger of two units,the merger of fixed assets is the most important.The former state tax bureau and the former local tax bureau of Kailu County are no exception.After the merger,they are collectively called the Kailu County tax bureau,this paper points out the present situation of fixed assets management of Kailu County tax bureau before and after the merger,and finds out the problems existing in the process of the merger and the operation after the merger,and analyzes the existing problems,the corresponding measures are put forward to solve the existing problems.This paper is characterized in that the author has worked out a "small card"system to assist the development of fixed assets management,and according to the usage characteristics of the fixed assets of the tax bureau,has worked out a "fixed assets transfer system of the office of Tax Administration",to maximize the Office of fixed assets to ensure the efficient operation of the office of tax service failure,so that no longer allow taxpayers to wait a minute.This article has combined many advanced experiences and summed up the management system which conforms to the characteristics of the unit,while for the new establishment of the Kailu County tax bureau,many systems are still being further improved,in order to implement various systems,the author has formulated a special fixed assets assessment table,which will incorporate the assessment of fixed assets into the overall performance assessment,as a means of urging and stimulating the positive initiative of the users of fixed assets,thereby giving full play to the strength of the overall staff,jointly maintain and use the fixed assets of the unit.In the future,the author will also take an active part in the work.According to the characteristics of the Kailu County Inland Revenue Department,I will find more problems in the management of fixed assets and propose management plans to improve the overall level of fixed assets management of the Kailu County Inland Revenue Department,and set an example throughout Tongliao. |
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