Annual work summary of the Business Section of the Finance Bureau

Annual work summary of the Business Section of the Finance Bureau

Over the past year, our bureau, under the correct leadership of the county party committee and the guidance of the superior financial department, has conscientiously implemented the autonomous region’s economic work and financial work conference In accordance with the spirit and relevant policies formulated by our county, we have strengthened the construction of financial resources, further deepened and improved the reform of the fiscal and taxation system, actively organized revenue, strictly controlled expenditures, and strengthened financial supervision. All financial work has achieved good results. Revenues are at an all-time high. The fiscal revenue for the whole year was 144.74 million yuan (excluding fund income), completing 1.1441% of the budget of 126.51 million yuan at the beginning of the year, an increase of 17.95 million yuan year-on-year, an increase of 12.04%, including: general budget revenue of 96.32 million yuan, completing 1.179% of the budget of 81.98 million yuan at the beginning of the year. , a year-on-year increase of 14.02 million yuan, an increase of 14.56. The revenue from the two taxes and taxes was increased to 48.42 million yuan, completing 1.0874% of the budget of 44.53 million yuan at the beginning of the year. Revenue increased by 3.93 million yuan year-on-year, an increase of 8.83%. Financial expenditures completed 139.76 million yuan (excluding fund expenditures), and 100 of the budget adjustments were completed at 139.76 million yuan. Expenditures decreased by 10.36 million yuan year-on-year, a decrease of 6.9, including: general budget expenditures of 12.83 million yuan, and budget adjustments of 128.37 million yuan were completed. 100, a year-on-year reduction of 14.02 million yuan, a decrease of 9.79; the expenditure was increased by 11.39 million yuan, and the budget adjustment amount of 11.39 million yuan was completed. The 100 increased expenditure by 970,000 yuan year-on-year, an increase of 9.31. The main work of the past year is summarized as follows:

1. Pay close attention to team building to provide a strong organizational guarantee for the completion of various financial tasks.

Over the past year, the party and government leaders of this bureau have always insisted on working hard with both hands, placing the construction of spiritual civilization and the construction of the financial team in an equally important position as the construction of material civilization, and constantly improving the quality of the team of financial cadres. The political and professional qualities have created a team of cadres that can adapt to the needs of financial work under market economy conditions, providing a strong guarantee for the successful completion of various financial tasks.

(1) Strengthening ideological and political education. , Improve the political quality of the financial team. In order to carry out financial work smoothly and better complete the financial work goals and tasks assigned by the county party committee and county government, the party and government leaders of the bureau have developed a full-year study plan and weekly ideological and political education. Centralize the learning system and organize all cadres and workers to study relevant documents of the Party Central Committee, the Constitution, laws and regulations, as well as important articles published in party magazines and newspapers such as "New Era Ethics", General Secretary Jiang's important expositions on the "Three Represents" and Important remarks when writing the title of "Financial Knowledge Reader for Leading Cadres", learn from the advanced deeds of Comrade Wei Yaokun, the outstanding Communist Party member and branch secretary of Liuzhou City, and Comrade Guo Zhilong, a national model worker, and use major typical cases to carry out warning education activities; Carry out the "Three Lectures" special study and education activities; actively carry out the creation of "civilized units" and "striving for excellence" activities. Through a series of learning and development activities, we have improved the awareness of cadres and workers to serve the people wholeheartedly and established a correct world view. The outlook on life and values ??are ideologically consistent with the Party Central Committee, thus promoting the smooth development of financial work.

(2) Increase training and knowledge updating to improve the professional quality of cadres and workers in order to adapt to the socialist market economy. To meet the needs of financial work under the new situation, our bureau has paid close attention to updating the knowledge of cadres and employees. According to the characteristics of the current financial work, we have adopted class training, conference training, correspondence and self-study to conduct systematic business for cadres and employees. training, focusing on learning new theories, new systems, new regulations, and new policies. We have successively conducted on-the-job training on "Civil Service Computer Knowledge" and the new "Accounting Law" training for cadres and employees; organized cadres and employees to participate in the "Third Five-Year Plan" law popularization exam, and mobilized cadres and employees And support young cadres to participate in the "Civil Service Foreign Language" examination and the county's public selection examination for deputy section-level leading cadres. A "Financial Writing Assessment" examination was held globally on September 29. At the same time, cadres and employees are also encouraged to participate in various correspondence studies, junior colleges. There are 10 of them currently studying, and 4 of them graduated from college or above this year.

Through business training and knowledge updating, the business quality of the financial team has been improved, creating conditions for doing a good job in financial work under the new situation.

(3) Establish and improve various rules and regulations and strengthen the team's integrity building. In order to further strengthen the work style of our bureau and achieve the goal of "three highs and one satisfaction", we have established and improved the cadre management system, clarified the position responsibility system of each unit office, the responsibility system for party style and clean government construction, and set the responsibilities of each business unit office. Work responsibilities, work rules, professional ethics, and business process flow charts are posted on the wall, and bureau affairs disclosure boards such as the integrity supervision post and staff direction signs are hung in prominent locations in the office building. It has also formulated more than ten internal management systems and regulations such as the first inquiry responsibility system, working hours limit, study system, leave request and cancellation system, work sign-in system, official reception management methods, and vehicle use management regulations. An internal supervision mechanism has been established, a supervision unit has been set up, self-discipline has been strengthened, behaviors have been standardized, and all businesses have been implemented in a transparent manner. The work style and integrity of the agency have been further strengthened, and an efficient and honest cadre team has been built.

(4) Carry out useful cultural and sports activities to increase the collective sense of honor and unity and cohesion of cadres and workers. This year's "New Year's Day", "May Day", "May 4th", "July 1st" and National Day and other festivals, as well as every Friday afternoon after get off work, cadres and workers will be organized to hold basketball, table tennis, netball relay, tug of war, hoop throwing, Poker games and other cultural and sports activities, in celebration of the 70th anniversary of the founding of the party, knowledge competitions with General Secretary Jiang's important exposition of "Three Represents" and basic knowledge of the party as the main content were carried out. Use activities as a carrier to implement the construction of spiritual civilization into colorful cultural and entertainment activities, educate and entertain, subtly influence, cultivate sentiments, enlighten wisdom, stimulate the work enthusiasm of cadres and employees, and enhance collective cohesion and combat effectiveness.

2. Pay close attention to the construction of financial resources and improve the ability to generate and accumulate wealth.

Building financial resources is the key to increasing fiscal revenue. Our county is a large agricultural county, and the rural economy is the foundation of county and township financial resources and the main source of fiscal revenue and farmer income. Increasing financial support for agriculture is the basic measure for our county to become a strong agricultural county. In terms of financial resources construction, first, we have paid close attention to the implementation of comprehensive agricultural development projects. The first half of this year will focus on the construction of a 10,000-mu high-quality rice base in Guzhai and the implementation of the seed industrialization project. The total investment in the two projects is 6.9 million yuan. In the construction of the 10,000-mu high-quality rice base project, 6.5 kilometers of lined channels, 1.82 kilometers of 9-meter-wide sunny mechanized plowing roads, and 1.48 kilometers of 4 branch machine plowing roads have been completed. The project area has initially formed a modern agricultural demonstration area with square fields, connected canals, connected roads, rows of trees, irrigation in drought and drainage in floods, laying a good foundation for high-yield and high-quality rice production. While implementing the above two projects, , and also actively completed the preparation and application work of the 2000 agricultural development projects "Dalong-Huangchong 10,000 acres of high-quality rice varieties and methods demonstration base" and "10,000 acres of high-quality rice high-yield and efficiency demonstration base in Anle Reservoir Irrigation District". After hard work, the two projects have been approved by the national and district agricultural development offices. The total investment in the two projects is 6.01 million yuan. At present, superior funds are basically in place. The engineering survey and design of the project area has been completed, and entrusted bidding is in progress. The second is to strengthen investment in agricultural undertakings. Give full play to the guiding role of fiscal funds, actively open up sources of funds to support agriculture, and actively strive for district and city investment in funds to support agriculture in our county. This year, we won 9.07 million yuan in funds to support agriculture from higher levels, and increased the management of funds to support agriculture. intensity. Effectively ensure the development of agricultural production in our county. Because the sugarcane in our county was hit by frost last year, some sugarcane farmers needed to purchase sugarcane seeds, but they lacked funds. Our bureau actively coordinated with relevant departments to coordinate a sugarcane planting loan of 8.34 million yuan and issued it to 14 towns, ensuring the county's sugarcane planting area, thus increasing the tax source of raw material sugarcane, this year's financial pillar. . The third is to manage and use poverty alleviation funds well and do a good job in poverty alleviation work. The year 2000 was the last year to implement the "87" poverty alleviation plan. Superior authorities assigned our county a poverty alleviation fund plan of 1.558 million yuan, of which 1.158 million yuan has been allocated. In order to manage poverty alleviation funds well, we have implemented a financial poverty alleviation fund reporting system, dedicated management, closed operation, timely disbursement, and follow-up inspection and supervision.

The fourth is to strengthen the collection and management of flood control security fees to ensure the completion of the tasks of reservoir risk removal and reinforcement and water conservancy channel hardening.

3. Strengthen budget management, strictly control expenditures, and ensure a balanced fiscal revenue and expenditure.

This year, our county implemented the "division of revenue and expenditure, approved base, fixed quota increase (or fixed subsidy), over-receipt will be divided proportionally, over-expenditure will not be compensated, the balance will be retained, self-striking balance, a certain period of three years" The financial management system has adjusted and improved the division of taxes at the township (town) level in our county and adjusted the distribution of financial resources. In accordance with the "Budget Law", we will conscientiously prepare the fiscal budget for 2000, and promptly break down and implement various budget indicators to each township and relevant units. Earnestly implement the fiscal budget plan, tap into the potential of organizing revenue, and set up revenue-grabbing teams to organize revenue in various townships, sugar industry groups, factories, farms, and other units. He also actively cooperated with relevant county departments and did a lot of preliminary work such as investigation and demonstration for the establishment of township (town) treasury. He served as a good adviser to the leaders of the county party committee and county government, so that the 14 towns and townships in the county could successfully establish the treasury starting from June 1. Township-level treasury has been established, mobilizing the enthusiasm of township governments to take charge of financial management. Township leaders and finance and taxation cadres have gone deep into villages to actively organize revenue from the source of taxation. In terms of budgetary expenditures, we adhere to the financial management principles of living within our means, acting within our capabilities, ensuring key points, overall planning, reasonable arrangements, and strictly implementing the financial management principles of being moderately tight, ensuring food first, and building construction later. Adjust the structure of fiscal expenditures, properly arrange and rationally allocate fiscal funds, and focus on key expenditures. The management of wage payment has been strengthened to better ensure the payment of wages and the normal operation of county-level agencies. In order to further strengthen staffing management and fund management, control unreasonable growth of personnel, purify the content of unit expenditures, standardize the order of financial distribution, and ensure that employees’ wages in administrative institutions are paid on time, starting from October, fiscal unification will be implemented for county-level administrative institutions. Pay wages.

Fourth, pay close attention to the collection and management of the “four taxes” in agriculture.

The collection and management of the “four taxes” in agriculture are an important responsibility of financial work. In the past year, the following specific tasks have been carried out:

(1) Actively collect taxes and ease the allocation of fiscal funds. In terms of collecting taxes, our bureau carefully analyzes, studies and formulates measures, starting with the easy and then the difficult, first the near and then the far. We often go deep into agriculture-related enterprises such as Liuzhou Fengshan Sugar Group, Lutang Sugar Factory, Liutang Sugar Factory, Guizhong Sugar mills to recover taxes. Taxes payable by agricultural and forestry farms are also actively collected and collected into the treasury. We also often go to various towns and villages to provide guidance, inspection and supervision on agricultural tax collection. When the summer grain was put into the warehouse, our bureau also formulated a work responsibility system for the completion of agricultural taxation by 14 unit offices and 14 towns respectively. The completion of agricultural taxation in the towns directly served as the basis for the unit unit's year-end job responsibility assessment. Due to the effective measures taken, this year's grain storage task was completed relatively quickly. In terms of agricultural tax reduction and exemption, the agricultural tax reduction and exemption policy shall be strictly implemented. We must conscientiously do a good job in applying for agricultural tax exemptions and exemptions, carefully verify the objects applying for exemptions and exemptions, and strictly control the procedures.

(2) Pay close attention to the publicity of agricultural tax laws and improve citizens’ tax awareness. In order to achieve the annual tax target and task, the publicity of the Agricultural Tax Law has been intensified. Despite financial difficulties, tens of thousands of yuan have been allocated for publicity funds, various forms of tax law publicity activities have been carried out, tax law knowledge quizzes have been held, and publicity slogans have been written. There are more than 1,000 articles, more than 30 pages of posters and bulletin boards, 160 tax protection assistants have been trained, tax law knowledge classes have been given to primary and secondary school students, more than 700 students have attended the classes, and more than 1,600 promotional materials have been distributed. In June, the county cultural troupe was entrusted to rehearse agricultural tax special programs and toured various towns and villages, performing 17 times. Through tax policies and knowledge promotion, we can improve the people's tax awareness and lay the foundation for the completion of tax tasks.

(3) Improve the agricultural tax collection and management system to ensure the completion of the "four taxes" task. In view of the situation that agricultural taxes are widely distributed and difficult to collect, through investigation and research and active exploration, the village-level network collection of agricultural taxes has been implemented since June, forming a network collection of agricultural taxes at the county, township (town) and village levels. The county, township (town) and village levels have jointly managed agricultural tax work to control tax sources at the source and reduce losses.

(4) Adhere to taxation in accordance with the law and punish "nail" households that resist grain and tax.

All ×× households in Dongpanlongtun, Shechong Township, have owed a total of 429.5 kilograms of public grain for many years. The collectors went to his house many times to urge payment and issued deadline tax notices, but still refused to pay. On September 7, our bureau, together with the relevant law enforcement departments, An agricultural tax law enforcement team was formed to clear and punish tax-resistant "nail households" in accordance with the law. It also promoted the completion of summer grain storage through large slogans, radio stations, Liucheng News, etc. For example, Mashan Pipa Tunlan ×× and Kenluo Village Niantunwei ×× did not pay public food for more than ten years. After the publicity of the above examples, they immediately paid the completed tasks.

5. The management of extra-budgetary funds has been further strengthened.

In order to strengthen the management of extra-budgetary funds and implement two-line management of extra-budgetary funds revenue and expenditure, in April, we cooperated with the county Commission for Discipline Inspection, Supervision, People's Bank of China, Prices, Audit and other departments to form a joint team to conduct inspections on all departments at the county level. The bank accounts opened by the collection and fine enforcement units were inspected and cleared, and the capital accounts opened by the collection units in the banks were retained or canceled in accordance with regulations. 221 accounts of county-level units were inspected and 416 original accounts were reviewed and inspected in accordance with relevant regulations. 140 units with 225 accounts were retained and 191 accounts were cancelled. While cleaning up bank accounts, bill management has been strengthened. Bills for administrative charges and fines and confiscated income must be billed uniformly printed by the central and provincial finance departments. When purchasing bills, they must be inspected and replaced with new ones. The monthly income is paid into the special financial account and the government adjustment fund account, so that administrative fees and other extra-budgetary funds in our county are included in the special account management. The storage rate of extra-budgetary fund revenue in the special fiscal account has been improved, which has significantly alleviated the difficulty in allocating funds within the county's fiscal budget and effectively supported the economic construction of our county.

6. Strengthen financial supervision and increase financial inspection efforts.

According to the spirit of Liucheng Zhengfa [2000] No. 3 "Notice on Thorough Cleaning and Inspection of "Small Treasurys"", inspections were focused on 5 units, and *** the amount of disciplinary violations was found to be 6.7 million yuan. 6.14 million yuan was actually put into the treasury, and 110,000 yuan of the amount of disciplinary violations in previous years was recovered and put into the treasury. The county’s extra-budgetary funds were also inspected on the two-line management of revenue and expenditure, and key inspections were conducted on 4 units. The total amount of disciplinary violations was found to be 312,000 yuan, of which 294,000 yuan was spent on extra-budgetary funds, and extra-budgetary funds were withheld. 18,000 yuan, of which 312,000 yuan has been recovered and deposited into a special account.

7. Seriously do a good job in the management of state-owned assets.

Conscientiously implement the "Measures for the Management of State-owned Assets of Administrative Institutions", complete the annual inspection of asset property rights registration of state-owned enterprises and administrative institutions, and do a good job in the statistics and collection of non-operating asset occupancy fees of administrative institutions Work. The verified monthly income from state-owned asset leasing is 130,000 yuan, and the non-transfer occupation fee is 40,000 yuan. Do a good job in the disposal of assets of state-owned enterprises and administrative institutions (including free transfer, sale, scrapping, reporting losses, etc.) to prevent the loss of state-owned assets. Actively cooperate with the county's enterprise restructuring work and do a good job in the evaluation, project establishment and confirmation of state-owned assets.

8. Earnestly carry out basic accounting management work in the county.

Strengthen the guidance and supervision of corporate financial and accounting work, continuously improve basic accounting work and internal management systems, and standardize basic accounting work. Mainly conducted survey and statistics work on the basic situation of certified accountants in the county and professional title examination of accounting personnel; done a good job in standardized assessment and acceptance of basic accounting work. The revised "Accounting Law" came into effect on July 1 this year. In accordance with the unified deployment of the Ministry of Finance, from April to July, the county's financial personnel and unit leaders were trained in batches and rotations, and 1,065 accounting personnel were trained. , 216 unit heads, thus enabling the revised "Accounting Law" to be implemented smoothly in our county.

9. Problems in financial work:

(1) Our county’s economy is mainly based on cane planting and sugar production, with a single financial structure, a fragile financial base, and poor risk resistance. . As fiscal deficits and fiscal liabilities remain high over the years. The available financial resources are low, the operation of financial funds is difficult, the contradiction between supply and demand has become apparent, and the contradiction between career development and the issue of "eating" has become increasingly prominent.

(2) The new county and township financial system has played a positive role in actively organizing revenue for each township and township, and fully mobilizing the township government to take charge of financial management. However, there are also some problems in operation: 1. County and township governments The scope of fiscal revenue is large and the township fixed revenue is too small, which is not conducive to mobilizing the enthusiasm of townships to raise revenue. 2. The machine sugar tax does not go directly into the township treasury and cannot reflect the actual revenue of each township's finances in a timely manner, which is not conducive to the independent use of fiscal funds at the same level by each township. 3. Although townships have established treasury, the use of fiscal funds at this level is still uniformly allocated by the county finance bureau budget. There is not much autonomy in the use of funds, which is not conducive to mobilizing the enthusiasm of township-level governments to take charge of financial management.

(3) The maturity recovery rate of fiscal working capital funds is low. The fiscal working capital fund is used to support and cultivate financial resources construction and has achieved certain results. However, due to many factors, funds have accumulated. Although collection efforts have been stepped up this year and legal means have been used, the recovery rate is still low, which will cause great financial risks.

(4) In the management of extra-budgetary funds, due to the implementation of special fiscal account storage, the procedures for fund return are complicated and the callback speed is slow, which affects the enthusiasm of the unit.

(5) The implementation of village-level online collection of agricultural taxes is conducive to controlling tax sources from the source, but the tax collectors hired by each township are not the same. Some are former tax collectors assisted by the finance office, and some are village cadres. As a tax assistant, due to differences in culture and business skills, there is less time for tax collection business training. So starting a tax business is not ideal.

(6) The financial information and subject research work was not solid enough. Each unit office did not select an information officer, so the information manuscripts assigned by superiors were not completed this year. The research on financial topics did not meet the requirements due to the lack of in-depth investigation, understanding and detailed analysis.

10. Key points of the 2001 work plan:

2001 is the beginning of the new century. It is the first year of the implementation of the "Tenth Five-Year Plan" and the realization of my country's modernization drive. It is the first year of the third step strategic goal, so it is of great significance to do a good job in financial work. In order to push our county's financial work to a new level, the general guiding ideology of the financial work in 2001 is to take the spirit of the 15th National Congress of the Communist Party of China as the guideline, and to conscientiously implement the Party's important thinking on "Three Represents". In accordance with the spirit of the Fifth Plenary Session of the 15th CPC Central Committee, the Autonomous Region Economic Work Conference and the Financial Work Conference, we will broaden our thinking, deepen the reform of the fiscal system, cultivate new sources of growth, strengthen tax collection and management, optimize the structure of fiscal expenditures, strengthen fiscal supervision, and resolutely implement "The sixteen-character policy of "appropriate proportions, proper distribution, reasonable revenue and expenditure, and appropriate use" shall be used to build a public fiscal framework that adapts to the development of the socialist market economy and promote sustained, rapid, and healthy development of the national economy. Accordingly, This year’s finance should focus on the following tasks:

(1) Actively participate in and support economic structural adjustment and promote the county’s economic development.

Economic structural adjustment is the current economic work of our county. The key point is that as the main economic management department of the government, finance should give full play to its functional role and proactively provide ideas to the county committee and county government to find ways to support the adjustment of the economic structure based on the goal of "double income increase" for farmers and finance. Further increase fiscal investment in supporting agriculture, strengthen the implementation of comprehensive agricultural development, and effectively strengthen fiscal poverty alleviation work.

(2) Effectively strengthen revenue and expenditure management

1. Strengthen tax collection and management, and improve tax collection and management. Fiscal revenue as a proportion of GDP (1) Continue to conscientiously implement the sixteen-character policy of "strengthening collection and management, plugging loopholes, punishing corruption, and paying off tax arrears", strictly administer taxes according to law, calculate levies according to rates, and earnestly implement them. All receivables shall be collected. (2) Further improve the agricultural tax collection and management methods, improve the county and village collection network of agricultural taxes, and strengthen the professional training of village-level tax collectors. (4) Further strengthen the collection and management of flood prevention and security fees. Improve the management of extra-budgetary funds.

2. Strictly control the scale of expenditures, adjust and optimize the expenditure structure, and achieve a balance of revenue and expenditure. First, serve the overall situation and arrange fiscal funds in an overall manner to ensure stability and focus.

The focus is on ensuring the payment of wages and the political operation of state organs, and ensuring that expenditures on agriculture, education, and science and technology increase in accordance with legal proportions; the second is to adjust the expenditure structure in accordance with the principles of public finance; the third is to strictly manage expenditures and run all undertakings diligently and frugally.

(3) Continue to deepen the reform of the fiscal system and build a public fiscal framework that adapts to the development of the socialist market economy.

1. Reform budget preparation methods, further refine fiscal budget preparation, and achieve zero-based budgeting and departmental budgeting. Incorporate extra-budgetary funds of various departments into budget arrangements, manage them uniformly, and implement comprehensive budgeting.

2. Trial the centralized collection and payment system of the treasury to strengthen the management of income and expenditure.

3. Actively promote the government procurement system and improve the efficiency of fund use.

4. Accelerate the pace of tax and fee reform and do a good job in the preliminary work of rural tax and fee reform.

5. Accelerate the establishment of a social security system that adapts to the development of the socialist market economy.

(4) Strengthen financial supervision and inspection and standardize the order of financial operations.

First, further improve the financial supervision system and improve the financial supervision mechanism. Supervise revenue collection agencies, law enforcement agencies, financial institutions, etc., and gradually improve the socialized system of corporate financial supervision; strengthen supervision of the use of budget funds, and establish a budget execution supervision system in which financial departments, competent departments, fund use units, and audit departments restrict each other. . The second is to conscientiously implement the "Accounting Law", improve the accounting system, strengthen basic accounting work, improve the quality of accounting information, and severely crack down on illegal activities such as fake vouchers, fake accounts, and fake audits. The third is to establish a tracking and feedback mechanism. The fourth is to further strengthen internal financial supervision. Internally, a budget operation mechanism is formed that separates budget preparation and execution and integrates supervision into the entire process of budget management to ensure the regularity and standardization of internal supervision and inspection from a institutional perspective.

(5) Continue to strengthen the recovery and cleanup of fiscal working capital funds.

(6) Effectively strengthen financial information and subject research work.

(7) Carry out in-depth "Three Stresses" activities, improve the party's work style and clean government, and strive to build a team of financial cadres with strong thinking, decent style and high professional quality.

Over the past year, various financial tasks have achieved certain results, but there is still a certain gap with the requirements of superiors. The existing problems need to be strengthened and improved in future work. In order to get a good start in the new century, in 2001, under the leadership of the county party committee and the county government, and under the supervision and guidance of the National People's Congress, our financial cadres will work together, unite and work hard, strictly manage taxes according to law, manage finances in accordance with the law, and manage finances scientifically. With a pragmatic and innovative spirit, we will create a new fiscal situation in the new century. Come ;