Legal analysis: fixed assets management process steps:

1. Manage the procurement of fixed assets.

In enterprises, fixed assets generally follow the order of purchase and construction, value transfer and compensation, and physical renewal. After the fixed assets are purchased, they are managed at different levels, that is, managed by the user department, classified and numbered by category and accounting department, and signed by the sample. Fixed assets purchased by subordinate units and functional departments shall be approved by the budget committee of the head office before they can be purchased.

2. Manage the daily maintenance of fixed assets

Fixed assets management can manage collecting, borrowing, returning, returning, allocating, allocating, maintaining, scrapping and cleaning. At the same time, the operation purpose of each asset can be recorded for future traceability, and the data such as the user, storage department and use status of the asset can be updated.

Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).

Article 56 The historical cost of an enterprise's assets includes fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets and inventories. , is the tax basis.

The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets.

During the period when an enterprise holds various assets, the tax basis of the assets shall not be adjusted, except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council.

Article 57 The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for producing products, providing labor services, leasing or operating management, which have been used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other equipment, appliances and tools related to production and business activities.