Safety fee extraction standards:
1. Coal production enterprises based on the raw coal production of mining monthly extraction. The extraction standards for safety costs for each type of coal mine's raw coal unit production are as follows:
(1) 30 yuan per ton of coal for coal (rock) and gas (carbon dioxide) protruding mines and high-gas mines;
(2) 15 yuan per ton of coal for other underground mines;
(3) 5 yuan per ton of coal for open-pit mines.
The classification of mine gas level is carried out in accordance with the provisions of the current "Coal Mine Safety Regulations" and "Mine Gas Level Appraisal Code".
2, non-coal mining enterprises based on the mining of raw ore production monthly withdrawal. Various types of mines unit production of crude ore safety costs extraction standards are as follows:
(1) petroleum, 17 yuan per ton of crude oil;
(2) natural gas, coalbed methane (surface mining), 5 yuan per 1,000 cubic meters of raw gas;
(3) metal mines, of which 5 yuan per ton of open-pit mines, 10 yuan per ton of underground mines;
(4) nuclear mines, 25 yuan per ton;
(4) nuclear mines, 25 yuan per ton;
(5) metal mines, of which 5 yuan per ton, 10 yuan per ton;
(5) nuclear mines, 25 yuan per ton 25 yuan;
(5) non-metallic mines, of which 2 yuan per ton for open-pit mines and 4 yuan per ton for underground mines;
(6) small-scale open-pit quarries, i.e., hillside-type open-pit quarries with a total annual stripping volume of less than 500,000 tons and a maximum height of mining of not more than 50 meters, where the products are used for construction and paving, 1 yuan per ton;
(7) tailing ponds, based on the amount of tailings in the bank
(7) Tailings depots are calculated on the basis of the amount of tailings deposited, which is RMB 1 yuan per ton for third-class and above tailings depots, and RMB 1.5 yuan per ton for fourth-class and fifth-class tailings depots.
3, this approach has been implemented before the date of the closure of the tailings pond, according to the size of the effective storage capacity of the stockpiled tailings sand extraction, storage capacity of 1 million cubic meters or less, the withdrawal of 50,000 yuan per year; more than 1 million cubic meters, an increase of 30,000 yuan for each additional 1 million cubic meters, but the maximum amount of withdrawal of up to 300,000 yuan per year.
4. The raw ore production does not include tailings and low-grade ores used for comprehensive utilization in tailing ponds and waste rock quarries of metal and non-metal mines.
5, geological exploration unit safety costs are extracted at 2% of the total cost of the geological exploration project or engineering.
6, construction project construction enterprises to the cost of construction and installation works as the basis for calculation. Each construction project categories of safety costs extraction standards are as follows:
(1) 2.5% for mining projects;
(2) housing construction projects, water conservancy and hydropower projects, electric power projects, railroad projects, urban rail transit projects for 2.0%;
(3) municipal utilities, smelting projects, electromechanical installation, chemical and petroleum engineering, ports and waterways projects, Highway Engineering, Communication Engineering is 1.5%.
7, the general contracting unit shall pay the proportion of safety costs directly to the subcontracting unit, the subcontracting unit will not repeat the extraction.
8, dangerous goods manufacturers to the current year's actual sales revenue as the basis for calculation, take the regressive approach in accordance with the following standards to be extracted on a monthly basis:
(1) the actual annual sales revenue of 10 million yuan and below, according to the 4% extraction;
(2) the actual annual sales revenue of 10 million yuan to 10 million yuan (inclusive) of the portion of the annual sales revenue, according to the 2%;
(3) the portion of the annual actual sales revenue from 10,000,000 yuan to 100,000,000 yuan (inclusive) shall be withdrawn at 0.5%;
(4) the portion of the annual actual sales revenue of 100,000,000 yuan (or more) shall be withdrawn at 0.2%.
9, road transportation enterprises to business income as the basis for extraction, in accordance with the following standards on a monthly basis:
(1) passenger transport business in accordance with 0.5%;
(2) ordinary freight business in accordance with 1%;
(3) dangerous goods and other special freight business in accordance with the extraction of 1.5%.
10, small and medium-sized enterprises and large enterprises at the end of the previous year, the balance of the special account for safety costs reached 5% of the enterprise's sales revenue of the previous year and 2%, respectively, by the local county-level supervision and management of production safety departments agreed with the financial sector, the enterprise can be slow or less safety costs this year.
Expanded Information
Use and Management
One, safety expenses should be used in accordance with the following scope of regulations.
(a) the improvement, transformation and maintenance of safety protection equipment, facilities and expenditures, of which:
1, mining enterprise safety equipment and facilities refers to the mine comprehensive dust control, geological monitoring, fire prevention and suppression, water prevention and control, hazardous gas monitoring, ventilation system, support and prevention of sideways and sideways landslides equipment, electromechanical equipment, power supply and distribution systems, transportation (elevation) system and tailings storage (dam), etc.;
(2) Equipped with the necessary emergency rescue equipment, equipment and site operator safety protection items expenditure.
(iii) Expenditure on safety inspection and evaluation.
(iv) Expenditure on assessment, rectification and monitoring of major sources of danger and major hidden accidents.
(v) Expenditures on safety skills training and conducting emergency rescue drills.
(vi) Other expenditures directly related to production safety.
Regulation name
"Management Measures for the Extraction and Use of Production Safety Expenses of Enterprises"
Chapter I
Article 1 In order to establish a long-term mechanism for enterprise production safety investment, the interests of the social public ****, based on the "People's Republic of China **** and the State Production Safety Law" and other relevant laws and regulations and the "Decision of the State Council on Strengthening the Work of Work Safety" (Guo Fa [2004] No. 2) and the State Council on further strengthening the work of production safety in enterprises (Guo Fa [2010] No. 23), the formulation of this approach.
Second, enterprises and other economic organizations (hereinafter referred to as enterprises) directly engaged in coal production, non-coal mining, construction engineering, production and storage of dangerous goods, transportation, fireworks production, metallurgy, machinery manufacturing, weapons and equipment development, production and testing (including civil aviation and nuclear fuel) within the territory of the People's Republic of China shall be subject to the present Measures.
Article 3 The production safety costs referred to in these measures (hereinafter referred to as safety costs) refers to the enterprise in accordance with the prescribed standards extracted in the cost of funds specifically for the improvement and improvement of the enterprise or project safety conditions.
Article 31 Enterprises should establish and improve the internal management system of safety costs, clear procedures for the extraction and use of safety costs, responsibilities and authority to extract and use safety costs in accordance with the provisions.
Article 32 The enterprise shall strengthen the management of safety costs, the preparation of annual safety costs extraction and use of the plan, into the enterprise financial budget. Enterprise annual safety costs and plans for the use of the previous year's safety costs of the extraction, use in accordance with the management authority to report to the same level of the financial sector, supervision and management of production safety, coal mine safety supervision agencies and industry authorities for the record.
Article 33 The accounting treatment of enterprise safety costs shall be consistent with the provisions of the unified national accounting system.
Article 34 The safety expenses extracted by the enterprise belong to the enterprise's own funds, other units and departments shall not take the form of collection, escrow and other forms of centralized management and use thereof, except as otherwise provided by state laws and regulations.
Article 35 The financial departments at all levels, the supervision and management of production safety, coal mine safety supervision agencies and the relevant industry authorities shall supervise and inspect the extraction, use and management of enterprise safety costs in accordance with law.
Article 36 If an enterprise fails to extract and use safety expenses in accordance with these measures, the supervisory and management departments of work safety, coal mine safety supervision agencies and competent departments of the industry in conjunction with the finance department shall order it to make corrections within a certain period of time and shall be dealt with and penalized in accordance with the relevant laws and regulations.
Article 4 The meanings of the following terms in these Measures are:
1. Coal production refers to the activities related to coal resource mining operations.
2, non-coal mining refers to oil and natural gas, coalbed methane (surface mining), metal ores, non-metallic ores and other mineral resources exploration operations and production, beneficiation, pit closure and tailing pond operation, closure and other activities related to the activities.
3. Construction work refers to the new construction, expansion and alteration of civil engineering, building works, shaft works, line and pipeline and equipment installation and renovation works, as well as mine construction.
4. Dangerous goods refer to those items listed in the national standard "List of Dangerous Goods" (GB12268) and "Catalog of Dangerous Chemicals".
5. Fireworks means fireworks products and articles such as civil black powder, pyrotechnic powder and fuse used in the production of fireworks.
6. Transportation includes road transportation, waterway transportation, railroad transportation and pipeline transportation. Road transport refers to the transportation of passengers and goods with motor vehicles as the means of transport; waterway transport refers to the transportation of passengers and goods with transport ships as the tools and port loading and unloading, stacking; railroad transport refers to the transportation of passengers and goods with trains as the tools (including high-speed railroads and inter-city railroads); pipeline transport refers to the transportation of liquid and gaseous materials with pipelines as the tools.
7, metallurgy refers to the smelting of metal minerals as well as calendering and processing related activities, including: ferrous metals, non-ferrous metals, gold and other smelting production and processing and handling activities, as well as carbon, refractories and other ancillary processes with the main process supporting the production of process links.
8, machinery manufacturing refers to a variety of power machinery, metallurgical and mining machinery, transport machinery, agricultural machinery, tools, instruments, meters, special equipment, large and medium-sized ships, petroleum refining equipment and other machinery and equipment manufacturing activities.
9, weapons and equipment development, production and testing, including weapons and ammunition, scientific research, production, testing, storage, transportation, destruction, maintenance and security.
References:
Reference:
Baidu Encyclopedia - Management Measures for the Extraction and Use of Safety Expenses
Baidu Encyclopedia Management Measures for the Use of Safety Production Expenses