Interim Measures for the Financial Management of Safety Production Expenses of Enterprises in High-risk Industries (Ministry of Finance, General Administration of Safety Supervision 〔2006〕 No. 478)
Chapter I General Principles
Article 1 In order to establish a long-term mechanism for the investment in safety production of enterprises in high-risk industries, and to strengthen financial management of safety production expenses of enterprises, the present Measures have been formulated in accordance with relevant laws and decisions of the State Council. To safeguard the interests of enterprises, employees and the public ****, in accordance with the relevant laws and the State Council's relevant decisions, the formulation of these measures.
Article 2 Enterprises and other economic organizations (hereinafter referred to as enterprises) engaged in mining, construction, production of dangerous goods, and road transport within the territory of the People's Republic of China shall be subject to these Measures. If the State has other regulations for coal mining enterprises and fireworks and firecrackers production enterprises, the regulations shall apply. Geothermal, hot springs, mineral water, brine and salt mining
mines and river sand mining, gold mining ship operations, small brick and clay mines and other less dangerous non-coal mines, does not apply to these measures.
Article 3 Enterprises shall establish a safety production cost management system. Production safety costs (hereinafter referred to as safety costs) refers to the enterprise in accordance with the prescribed standards extracted, in the cost of a charge, specifically for the improvement and improvement of the enterprise's production safety conditions of the funds.
Article 4 of the safety costs in accordance with the "enterprise extraction, government supervision, to ensure that the need to standardize the use of" the principle of financial management.
Article V of the following terms mean: mining refers to oil and gas, metal ores, non-metallic ores and other mineral resources, exploration and production, closed pit and
related activities. Building construction 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 setup.
Dangerous goods refer to the items listed in the national standard "List of Dangerous Goods" (GB12268) and the "Catalog of Highly Poisonous Chemicals" determined and published by the relevant state departments, including the military production of dangerous goods and civil explosives. Road traffic transportation refers to the transportation of passengers and goods using motor vehicles as means of transportation.
Chapter 2: Extraction Criteria for Safety Expenses
Article 6: The safety expenses of mining enterprises shall be extracted on a monthly basis based on the raw ore output mined. Various types of mines unit production of crude ore safety costs extraction standards are as follows:
(a) petroleum, 17 yuan per ton of crude oil;
(b) natural gas, 5 yuan per 1,000 cubic meters of raw gas;
(c) metal mines, of which open-pit mines, 4 yuan per ton, underground mines, 8 yuan per ton;
(d) the nuclear industry mines, 22 yuan per ton;
(e) ) non-metallic mines, of which 1 yuan per ton (cubic meter) for open-pit mines and 2 yuan per ton (cubic meter) for underground mines;
(vi) small open-pit quarries, that is, the total amount of annual stripping of less than 500,000 tons, and the maximum height of the mining height of not more than 50 meters, the product is used for construction and paving of hillside-type open-pit quarries
fields, 0.5 yuan per ton. Raw ore production does not include tailings and low-grade ores used for comprehensive utilization in tailing ponds and waste quarries of metal and non-metal mines. Article 7 The coal system and metal non-metallic mines with coal *** (associated), mines under water bodies, mines with the possibility of natural ignition, mines under the need to protect buildings (structures) and railroads, as well as other mines with special requirements for production safety, approved by the provincial-level work safety supervision administration in conjunction with the Department of Finance (Bureau), can be increased in the extraction standard on the basis of the provisions of Article 6 of the present measures But the increase in the extraction standard shall not exceed 50% of the original extraction standard.
Article VIII of the building construction enterprises to the construction and installation project cost as the basis for calculation. The project categories of safety costs extraction standards are as follows:
(a) housing construction projects, mining projects for 2.0%;
(b) electric power projects, water conservancy and hydropower projects, railroad projects for 1.5%;
(c) municipal utilities, smelting projects, electromechanical installation projects, chemical and petroleum engineering, ports and waterways engineering, highway engineering, communications engineering for 1.0%. . Building construction enterprises to extract the safety costs included in the project cost, in the bidding, shall not be deleted. If the state has other regulations on the estimated capital investment, it shall be subject to its regulations. The general contracting unit shall pay the proportion of safety costs directly to the subcontracting unit, the subcontracting unit will not repeat the extraction.
Article IX of the dangerous goods manufacturers to the actual sales revenue for the year as the basis for calculation, to take the regressive approach in accordance with the following standards for monthly extraction:
A) the actual annual sales revenue of 10 million yuan and below, according to the 4% extraction;
B) the actual annual sales revenue of 10 million yuan to 10,000,000 yuan (inclusive) of the part of the annual sales revenue in accordance with the (2%); (c) the actual annual sales revenue of 10,000,000 yuan to 100,000,000 yuan (inclusive), according to 0.5%;
(d) the actual annual sales revenue of 100,000,000 yuan or more, according to 0.2%.
Article 10 of the road traffic transportation enterprises to business income as the basis for extraction, in accordance with the following standards on a monthly basis:
(a) Passenger business in accordance with the 0.5% extraction;
(b) Ordinary freight transport business in accordance with the 1% extraction;
(c) Dangerous Goods and other special freight transport business in accordance with the 1.5% extraction.
Article XI of small and medium-sized enterprises and large enterprises at the end of the last year, the balance of the special account for safety costs reached the enterprise last year, respectively, 5% of sales revenue and 2%, by the local county-level supervision and management of production safety departments agreed with the financial sector, the enterprise can be suspended this year, or less to mention the safety costs. Enterprise size division standards in accordance with the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance, the National Bureau of Statistics "on the issuance of small and medium-sized enterprise standards Interim Provisions of the Notice" (State Economic and Trade Small and Medium Enterprises [2003] No. 143) and the National Bureau of Statistics "statistics on the division of large, medium and small enterprises (Interim)" (National Statistics [2003] No. 17) provisions of the implementation.
Article XII Before the publication of these measures, the provincial governments have been formulated and issued by the use of enterprise safety production cost extraction methods, the extraction standard if lower than the standard shall be adjusted in accordance with these measures; if higher than the standard specified in these measures, in accordance with the original standard.
Chapter III Use and Management of Production Safety Expenses
Article 13 The safety expenses shall be used in accordance with the following scope of regulations.
I) Expenditures for improving, renovating and maintaining safety protection equipment and facilities, of which:
1. safety equipment and facilities of mining enterprises refers to the comprehensive dust control, geological monitoring, fire prevention and extinguishing, water prevention and control, hazardous gas monitoring, ventilation system of mines, support and prevention of landslides of sidewalls and gangs, electromechanical equipment, power supply and distribution system, transportation (hoisting) system, and tailing ponds (dams), etc.;
2. Dangerous goods production enterprise safety equipment and facilities refers to the workshop, warehouse and other workplace monitoring, monitoring, ventilation, sun protection, temperature control, fire prevention, fire extinguishing, explosion-proof, pressure relief, anti-virus, disinfection, neutralization, moisture-proof, lightning, anti-static, anti-corrosion, leakage, protective berms or isolation of the operation of the facilities and equipment;
3. Road transport enterprise safety equipment and facilities refers to the means of transport Safety condition detection and maintenance system, the means of transportation accessory safety equipment.
2) equipped with the necessary emergency rescue equipment, equipment and site operators 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) Expenditure on safety skills training and conducting emergency rescue drills.
VI) Other expenditures directly related to production safety.
Article 14 Within the scope of use provided for in these Measures, enterprises shall prioritize the use of safety expenses to meet the corrective measures proposed by the work safety supervision and management departments on the enterprise's safety production or the expenditures required to meet the work safety standards.
Article XV of the enterprise to extract safety costs should be accounted for, according to the scope of arrangements for use. The annual balance of the next year to use, the year the safety costs are not enough, the exceeding part of the normal cost channels. Group companies after the fulfillment of internal decision-making procedures, can be extracted from the safety of its enterprises in accordance with a certain percentage of centralized management, integrated use.
Article XVI of the enterprise shall establish and improve the internal safety costs management system, clear safety costs, management procedures, responsibilities and authority, accept the supervision and management of production safety and the supervision of the financial sector.
Article XVII of the enterprise to use the safety costs of the formation of assets, should be included in the management of related assets.
Article 18 Enterprises shall apply for group personal accident insurance or individual accident insurance for personnel engaged in high-altitude, high-pressure, flammable, explosive, highly toxic, radioactive, high-speed transportation, field, mine and other high-risk operations. The required insurance costs are directly included in the costs (expenses) and are not charged to the safety expenses. Enterprises to provide workers with occupational disease prevention and treatment, work injury insurance, medical insurance required, not in the safety costs.
Article 19 A mining enterprise that has already extracted the cost of maintaining simple reproduction shall continue to extract the cost of maintaining simple reproduction, but the scope of its use no longer includes the use of production safety.
Article 20 If a dangerous goods production enterprise converts, ceases production, closes down or is dissolved, it shall use the balance of the safety expenses for the expenses required to deal with the equipment, products in stock and raw materials for production before the conversion, cessation of production, closure or dissolution of the dangerous goods production or storage.
Article 21 of the enterprise due to the transfer of property rights, corporate restructuring and other changes in the structure of equity or organizational form, the balance of safety costs should continue to be used in accordance with the management of these measures. Enterprises to adjust the business, terminate the operation or liquidation according to law, its balance of security costs should be carried forward to the current period of income or liquidation proceeds. Chapter IV Financial Supervision
Article 22 The enterprise shall withdraw safety costs in a timely manner, in full, and used in accordance with the provisions. In the annual financial accounting report, the enterprise shall disclose the specific situation of the extraction and use of safety costs.
Article 23 of the financial sector, production safety supervision and management departments of the enterprise safety costs extraction, management, supervision and inspection of the use.
Article 24 of the enterprise does not extract and use of safety costs in accordance with these measures, the supervision and management of production safety departments shall, in conjunction with the financial sector ordered to make corrections within a certain period of time, be warned. Failure to make corrections, the supervision and management of production safety departments in accordance with relevant regulations.
Chapter V Supplementary Provisions
Article 25 The accounting treatment of safety expenses shall be in accordance with the provisions of the unified national accounting system.
Article 26 Provinces, autonomous regions and municipalities directly under the Central Government finance departments and supervision and management of work safety can be combined with the actual situation in the region, to formulate specific implementation methods, and reported to the Ministry of Finance, the State Administration of Work Safety for the record.
Article 27 These measures by the Ministry of Finance, the State Administration of Work Safety is responsible for the interpretation. Article 28 These measures shall January 1, 2007 shall come into force.
State Administration of Work Safety on the solicitation of high-risk industry safety production cost extraction and use of management methods (draft) of the letter of modification
January 17, 2011 11:38 Source: State Administration of Work Safety website
High-risk industries on the extraction of safety production costs and the use of management methods of the General Administration of Work Safety financial letter [ 2011] No. 4
Related units:
In order to further implement the "State Council on further strengthening the work of production safety notice" (Guofa [2010] 23) requirements, the General Administration of Safety Supervision, in conjunction with the Ministry of Finance, the Development and Reform Commission, and other departments have formulated and issued the "Coal Production Safety Expenses Extraction and Use of Management Measures" (Caijian [2004]), "on the adjustment of the safety expenses of high-risk industries" (Caijian [2004]). (Caijian [2004] No. 119), "on adjusting the extraction standard of coal production safety costs to strengthen the management and supervision of the use of coal production safety costs notice" (Caijian [2005] No. 168), "fireworks and firecrackers production enterprise safety costs extraction and use of management measures" (Caijian [2006] No. 180) and "high-risk industry enterprise safety production costs of the Interim Measures for the financial management of the (Caijian [2006]) and other measures. No. 478) and other methods were researched. The policy of extracting and utilizing safety expenses before tax has played an important role in enhancing the safety production capacity and level of enterprises in high-risk industries.
Attachment: Administrative Measures for the Extraction and Use of Safety Production Expenses of Enterprises in High-risk Industries (Draft for Public Comments)
Chapter 1 General Provisions
Article 1 (Basis and Purpose) In order to establish a long-term mechanism for safety production investment in enterprises in high-risk industries, strengthen the management of safety production expenses, guarantee the enterprise's capital investment in safety production and safeguard the interests of the enterprise, the workers, and the society ****. According to the "Work Safety Law" and other relevant laws and regulations and "the State Council on further strengthening the work of production safety decision" (Guo Fa [2004] No. 2), "the State Council on further strengthening the work of production safety in enterprises notice" (Guo Fa [2010] No. 23) and other documents, the formulation of this approach.
Article 2 (scope of application) in the People's Republic of China *** and the territory of the State engaged in coal production, non-coal mining, building construction, production and storage of hazardous materials, transportation, electric power, metallurgy, machinery manufacturing, production of fireworks, as well as other economic organizations (hereinafter referred to as the enterprise) shall apply to these Measures.
Article 3 (Connotation of Industry Attributes) The meanings of the following terms in these Measures are:
Coal production refers to the activities related to coal resource mining operations.
Non-coal mining refers to oil and gas, coal bed 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 related activities.
Building construction 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.
Dangerous goods refer to the items listed in the national standard "List of Dangerous Goods" (GB12268) and the "Catalog of Highly Toxic Chemicals" determined and published by the relevant state departments, including dangerous goods for military industry and explosives for civil use.
Fireworks refers to fireworks products and civilian black powder, pyrotechnic composition, fuse and other items used in the production of fireworks.
Transportation includes road transportation, waterway transportation, railroad transportation, ocean transportation and air transportation. Road transport refers to the transportation of passengers and goods by motor vehicles; waterway transport refers to the transportation of passengers and goods by means of transport ships; railroad transport refers to the transportation of passengers and goods by means of trains (including high-speed railroads and inter-city railroads); ocean transport refers to the transportation of goods by means of ships through the sea lanes between ports in different countries and regions; air transport refers to the transportation of passengers and goods by means of airplanes. transportation of passengers and goods.
Electricity refers to the activities of generation, supply, transmission, dispatch, overhaul, testing and construction of electricity.
Metallurgy refers to the smelting of metal minerals and rolling into material related activities, including: iron and steel, non-ferrous, gold and other smelting production and processing activities, as well as the production of auxiliary process links with the main process.
Machinery manufacturing refers to a variety of power machinery, special equipment, large and medium-sized ships, petroleum refining equipment manufacturing activities.
Article IV (definition of safety costs and management principles) referred to in this approach to production safety costs (hereinafter referred to as safety costs) refers to the enterprise in accordance with the required standard extraction, in the cost of expenses, specifically for the improvement and improvement of production safety conditions of the enterprise funds. Safety costs in accordance with the "enterprise extraction, government supervision, to ensure that the need to standardize the use of" the principle of management.
Chapter II safety costs of the extraction standard
Article V (coal mining enterprises to extract the standard) coal production enterprises based on the mining of raw coal production monthly. Various types of coal mines raw coal unit production safety costs extraction standards are as follows:
(a) coal (rock) and gas (carbon dioxide) protruding mines 30 yuan per ton of coal;
(b) other shaft mines 15 yuan per ton of coal;
(c) 5 yuan per ton of coal for open-pit mines.
The classification of mine gas level is carried out according to the provisions of the current "Coal Mine Safety Regulations" and "Mine Gas Level Identification Methods".
Article 6 (non-coal mining enterprises to extract the standard) non-coal mining enterprises based on the mining of raw ore production monthly. Various types of mines crude unit production safety costs extraction standards are as follows:
(a) petroleum, 17 yuan per ton of crude oil;
(b) natural gas, coalbed methane (surface mining) 5 yuan per thousand cubic meters of raw gas;
(c) metal mines, of which open-pit mines, 5 yuan per ton, underground mines, 10 yuan per ton;
(d) nuclear mines, 25 yuan per ton;
(d) nuclear mines, 25 yuan per ton;
(a) the first two mines, the first two mines, the second one is the first one is the second one is the second one is the second one is the second one. 25 yuan;
(v) non-metallic mines, of which 2 yuan per ton for open-pit mines and 4 yuan per ton for underground mines;
(vi) 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 mining height of no more than 50 meters, where the products are used for construction and paving, 1 yuan per ton.
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.
Metal and non-metallic mineral resources geological exploration unit safety costs are extracted at 3% of the total cost of the geological exploration project or engineering.
Article 7 (building construction enterprises to extract standards) building construction enterprises to the construction and installation project budget as the basis for calculation. The project categories of safety costs extraction standards are:
(a) housing construction projects, mining projects, water conservancy and hydropower projects, electric power projects, railroad projects for 2.0%;
(b) municipal utility projects, smelting projects, electromechanical installation, chemical and petroleum projects, ports and waterways projects, highway projects, communications projects for 1.5%.
Building construction enterprises to extract the safety costs included in the project cost and investment estimates for capital projects; in the bidding, may not be deleted, included in the off-bid management. The state of the capital investment estimates otherwise provided for, from its provisions.
The general contracting unit shall pay the proportion of safety costs directly to the subcontracting unit, the subcontracting unit will not repeat the extraction.
Article VIII (extraction standards for hazardous chemicals enterprises) hazardous chemicals production and storage enterprises last year, the actual sales revenue as the basis for extraction, in accordance with the following standard average monthly extraction:
(a) sales revenue of 10 million yuan and below, according to the extraction of 4%;
(b) sales revenue of 10 million yuan to 100 million yuan (inclusive) of the portion of, according to the extraction of 2%;
(c) sales revenue of 10 million yuan to 100 million yuan (inclusive) of the part, according to the extraction of 2%;
(c) sales revenue of 100 million yuan to 1 billion yuan (including), according to 0.5%, the military hazardous chemicals (fire chemicals) units in accordance with 0.75%;
(d) sales revenue of more than 1 billion yuan, according to 0.2%.
Article IX (transportation enterprises to extract the standard) Transportation enterprises in the previous year's operating income as the basis for calculation, in accordance with the following standards to be extracted on a monthly basis:
(a) road transport, waterway transport, rail transport, marine transport, air transport business in accordance with 1% extraction;
(b) dangerous goods and other special freight transport business in accordance with the 1.5% extraction. (C) part of the sales revenue of more than 1 billion yuan, according to 0.2% withdrawal.
Article 11 (metallurgical enterprises extraction standards) metallurgical enterprises last year, the actual sales revenue as the basis for extraction, in accordance with the following standards for the average monthly extraction:
(a) sales revenue of 10 million yuan and below, according to the extraction of 3%;
(b) sales revenue in the 10 million yuan to 100 million yuan (including) part of the withdrawal in accordance with 1.5%;
(c) sales revenue in the 10 million yuan to 100 million yuan (including) part of the withdrawal in accordance with 0.2%;
(d) the part of the withdrawal in accordance with 0.2%. p>
(C) the part of the sales revenue of 100 million yuan to 1 billion yuan (inclusive), according to 0.5% extraction;
(D) the part of the sales revenue of more than 1 billion yuan, according to 0.2% extraction.
Article 12 (extraction standards for machinery manufacturing enterprises) machinery manufacturing enterprises, the actual sales revenue of the previous year as the basis for extraction, in accordance with the following standards for the average monthly extraction:
(a) sales revenue of 10 million yuan and below, in accordance with the extraction of 2%;
(b) sales revenue in the 10 million yuan to 100 million yuan (including) part of the withdrawal, in accordance with 1%;
(c) The portion of sales revenue from 100 million yuan to 1 billion yuan (inclusive) shall be withdrawn at 0.2%;
(d) The portion of sales revenue above 1 billion yuan shall be withdrawn at 0.1%.
Article XIII (fireworks enterprises to extract the standard) fireworks production enterprises in the previous year the actual sales revenue as the basis for extraction, according to the following standard average monthly extraction:
(a) sales revenue of 2 million yuan (including) below, in accordance with the extraction of 3.5%;
(b) the part of the sales revenue in the 2 million yuan to 5 million yuan (including). 3%;
(c) 2.5% for the portion of sales revenue from 5 million yuan to 10 million yuan (inclusive);
(d) 2% for the portion of sales revenue above 10 million yuan.
Article 14 (extraction of the necessary provisions) small and medium-sized enterprises and large enterprises at the end of the last year, the balance of the special account for safety costs reached 5% of the enterprise's sales revenue last year and 2%, respectively, by the local county-level supervision and management of production safety departments (coal mine safety supervision agencies), business finance, taxation and other departments agreed that the enterprise this year can be delayed or less to mention the safety costs. If there are other special reasons for enterprises to slow down or less safety costs, subject to provincial production safety supervision (coal mine safety supervision), finance, taxation and other departments to review and agree, and reported to the State Administration of Safety Supervision for the record.
Enterprise size division standards in accordance with the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance, the National Bureau of Statistics, "on the issuance of small and medium-sized enterprise standards Interim Provisions of the Notice" (State Economic and Trade Small and Medium Enterprises 〔2003〕 No. 143) and the National Bureau of Statistics, "statistics on the division of large, medium and small enterprises (Interim)" (National Statistical Word 〔2003〕 No. 17) provisions of the implementation.
Article 15 (can improve the standard operating procedures and accounting requirements) high-risk industry enterprises in the above standards on the basis of the actual needs of production safety, may be appropriate to improve the safety costs of the extraction standard, reported to the provincial tax authorities for review and report to the provincial financial departments, industry management departments and production safety supervision departments (coal mine safety supervision agencies) for the record.
Before the publication of these measures, the provincial governments have formulated and issued the use of enterprise safety costs extraction methods, the extraction standard if lower than the standard provided for in these measures, should be adjusted in accordance with these measures; if higher than the standard provided for in these measures, in accordance with the implementation of the original standard.
Mixed business enterprises, if they can be accounted for separately by business category, the safety costs are separately accrued in accordance with the above standards; if they can not be accounted for separately, the safety costs are extracted in accordance with the standards for the accrual of the main business.
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