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Notice on Printing and Distributing the Administrative Measures for the Extraction and Use of Safety Production Expenses of Enterprises

Caiqi [212] No.16

Finance Departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, Safety Production Supervision and Administration Bureau, Finance Bureau of Xinjiang Production and Construction Corps, Safety Production Supervision and Administration Bureau, and relevant central management enterprises:

In order to establish a long-term mechanism for enterprises to invest in safety production, In order to ensure the investment of enterprises in production safety and safeguard the interests of enterprises, employees and the public, according to the Law of the People's Republic of China on Production Safety and other relevant laws and regulations and the relevant decisions of the State Council, the Ministry of Finance and state administration of work safety jointly formulated the Management Measures for the Extraction and Use of Production Safety Expenses of Enterprises. It is issued to you, please follow it.

General Administration of Safety Supervision of the Ministry of Finance

February 14th, 212

Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses

Chapter I General Provisions

Article 1 In order to establish a long-term mechanism for enterprise safety production investment, strengthen the management of safety production expenses, ensure the investment of enterprise safety production funds, and safeguard the interests of enterprises, employees and the public, These Measures are formulated in accordance with the Law of the People's Republic of China on Work Safety and other relevant laws and regulations, the Decision of the State Council on Strengthening Work Safety (Guo Fa [24] No.2) and the Notice of the State Council on Further Strengthening Work Safety in Enterprises (Guo Fa [21] No.23).

article 2 these measures shall apply to enterprises and other economic organizations (hereinafter referred to as enterprises) directly engaged in coal production, non-coal mine mining, construction projects, production and storage of dangerous goods, transportation, fireworks production, metallurgy, machinery manufacturing, development, production and testing of weapons and equipment (including civil aviation and nuclear fuel) within the people's Republic of China.

article 3 the safety production expenses mentioned in these measures (hereinafter referred to as safety expenses) refer to the funds that are extracted from the cost by the enterprise according to the prescribed standards and are specially used to improve and improve the safety production conditions of the enterprise or project.

safety expenses are managed according to the principle of "enterprise extraction, government supervision, ensuring needs and standardizing use".

Article 4 The meanings of the following terms in these Measures are:

Coal production refers to activities related to coal resource exploitation.

Non-coal mining refers to the exploration and production, mineral processing, pit closure, tailing pond operation and storage closure of oil and natural gas, coalbed methane (surface mining), metal mines, non-metal mines and other mineral resources.

construction projects refer to the new construction, expansion, reconstruction and mine construction of civil engineering, building engineering, mine engineering, installation and decoration of lines, pipelines and equipment.

dangerous goods refer to the articles listed in the national standards "List of Dangerous Goods" (GB12268) and "Catalogue of Dangerous Chemicals".

Fireworks and firecrackers refer to fireworks and firecrackers products and civil black powder, pyrotechnics, fuse and other articles used to produce fireworks and firecrackers.

transportation includes road transportation, waterway transportation, railway transportation and pipeline transportation. Road transport refers to the transport of passengers and goods by motor vehicles; Waterway transportation refers to the transportation of passengers and goods by means of transport ships, port loading and unloading, and stockpiling; Railway transportation refers to the transportation of passengers and goods by train (including high-speed rail and intercity railway); Pipeline transportation refers to the transportation of liquid and gas materials with pipelines as tools.

Metallurgy refers to the activities related to the smelting and calendering of metallic minerals, including the smelting and processing of ferrous metals, non-ferrous metals and gold, as well as the production of carbon, refractories and other auxiliary technological links matching the main technological process.

machinery manufacturing refers to the manufacturing activities of various power machinery, metallurgical mining machinery, transportation machinery, agricultural machinery, tools, instruments, meters, special equipment, large and medium-sized ships, petroleum refining equipment and other machinery and equipment.

development, production and testing of weapons and equipment, including scientific research, production, testing, storage and transportation, destruction and maintenance of weapons and ammunition.

chapter ii extraction criteria for safety expenses

article 5 coal production enterprises shall extract the raw coal on a monthly basis. The extraction standards of safety cost per unit output of raw coal in various coal mines are as follows:

(1) 3 yuan per ton of coal in coal (rock) and gas (carbon dioxide) outburst mines and high gas mines;

(2) Other wells mine tons of coal in 15 yuan;

(3) 5 yuan per ton of coal in open pit mines.

the classification of mine gas grades shall be carried out according to the current "Coal Mine Safety Regulations" and "Mine Gas Grade Appraisal Specification".

Article 6 Non-coal mining enterprises shall extract the raw ore on a monthly basis. The extraction standards of safety cost per unit output of raw ore in various mines are as follows:

(1) 17 yuan per ton of crude oil for petroleum;

(2) 5 yuan per thousand cubic meters of raw gas for natural gas and coalbed methane (surface mining);

(3) Metal mines, of which 5 yuan per ton for open-pit mines and 1 yuan per ton for underground mines;

(4) 25 yuan per ton for nuclear mines;

(5) Non-metallic mines, including 2 yuan per ton for open-pit mines and 4 yuan per ton for underground mines;

(6) Small open-pit quarries, that is, hillside open-pit quarries with an annual total mining and stripping amount of less than 5, tons and a maximum mining height of less than 5 meters, with products used for building and paving, with a 1 yuan per ton;

(7) The tailings pond is calculated according to the amount of tailings in storage, with 1 yuan per ton for third-class and above tailings ponds and 1.5 yuan per ton for fourth-class and fifth-class tailings ponds.

The tailings ponds that have been closed before the date of issuance of these Measures shall be extracted according to the effective storage capacity of the tailings that have been stored. If the storage capacity is less than 1 million cubic meters, 5, yuan shall be extracted every year; If it exceeds 1 million cubic meters, it will increase by 3, yuan for each additional 1 million cubic meters, but the maximum annual withdrawal amount will not exceed 3, yuan.

the output of raw ore does not contain tailings and low-grade ore used for comprehensive utilization in metal and nonmetal mine tailings and waste rock yards.

the safety expenses of geological exploration units shall be extracted according to 2% of the total expenses of geological exploration projects or projects.

article 7 a construction enterprise shall take the construction and installation project cost as the basis for accrual. The extraction criteria for safety expenses of various construction projects are as follows:

(1) 2.5% for mine projects;

(2) Housing construction projects, water conservancy and hydropower projects, electric power projects, railway projects and urban rail transit projects are 2.%;

(3) municipal public works, smelting engineering, electromechanical installation engineering, chemical and petroleum engineering, port and waterway engineering, highway engineering and communication engineering are 1.5%.

the safety expenses extracted by the construction enterprise of the construction project are included in the project cost, and shall not be deleted when bidding, and shall be included in the out-of-standard management. Where the state has other provisions on the budgetary estimate of capital construction investment, such provisions shall prevail.

the general contractor shall directly pay the safety expenses to the subcontractors in proportion and supervise their use, and the subcontractors shall not extract them again.

Article 8 Enterprises producing and storing dangerous goods shall take the actual operating income of the previous year as the basis for withdrawal, and take the method of excess accumulation and withdrawal according to the following standards:

(1) If the operating income does not exceed 1 million yuan, it shall be withdrawn according to 4%;

(2) 2% of the operating income exceeds 1 million yuan to 1 million yuan;

(3) .5% shall be used for the part with operating income exceeding 1 million yuan to 1 billion yuan;

(4) .2% shall be used for the part with operating income exceeding 1 billion yuan.

Article 9 The actual operating income of a transportation enterprise in the previous year shall be taken as the basis for accrual, and it shall be withdrawn monthly on average according to the following standards:

(1) General freight business shall be withdrawn at 1%;

(2) Special freight services such as passenger transport, pipeline transportation and dangerous goods shall be extracted according to 1.5%.

Article 1 Metallurgical enterprises shall, on the basis of the actual operating income of the previous year, make an average monthly withdrawal according to the following standards:

(1) If the operating income does not exceed 1 million yuan, it shall be withdrawn according to 3%;

(2) 1.5% of the part with operating income exceeding 1 million yuan to 1 million yuan;

(3) .5% shall be used for the part with operating income exceeding 1 million yuan to 1 billion yuan;

(4) .2% shall be used for the part with operating income exceeding 1 billion yuan to 5 billion yuan;

(5) .1% shall be used for the portion with operating income exceeding 5 billion yuan to 1 billion yuan;

(6) the portion with operating income exceeding 1 billion yuan shall be extracted according to .5%.

Article 11 Based on the actual operating income of the previous year, the machinery manufacturing enterprise shall withdraw monthly on average according to the following standards:

(1) If the operating income does not exceed 1 million yuan, 2% shall be withdrawn;

(2) 1% of the part with operating income exceeding 1 million yuan to 1 million yuan;

(3) .2% shall be used for the part with operating income exceeding 1 million yuan to 1 billion yuan;

(4) .1% shall be used for the part with operating income exceeding 1 billion yuan to 5 billion yuan;

(5) the portion with operating income exceeding 5 billion yuan shall be extracted according to .5%.

Article 12 Fireworks and firecrackers production enterprises shall take the actual operating income of the previous year as the basis for accrual, and take the method of excess regressive withdrawal according to the following standards:

(1) If the operating income does not exceed 2 million yuan, it shall be withdrawn according to 3.5%;

(2) 3% of the part with operating income exceeding 2 million yuan to 5 million yuan;

(3) 2.5% of the part with operating income exceeding 5 million yuan to 1 million yuan;

(4) 2% of the part with operating income exceeding 1 million yuan.

Article 13 Enterprises engaged in the development, production and testing of weapons and equipment shall, on the basis of the actual business income of military products in the previous year, take the method of excess regressive withdrawal and withdraw monthly on average according to the following standards:

(1) Enterprises engaged in the development, production and testing of explosives and their products (including energetic materials, explosives, gunpowder, propellants, engines, projectiles, fuzes and initiating explosive devices, etc.):

1.

2. 3% shall be used for the part with operating income exceeding 1 million yuan to 1 million yuan;

3. 1% shall be used for the portion with operating income exceeding 1 million yuan to 1 billion yuan;

4. the part with operating income exceeding 1 billion yuan shall be extracted according to .5%.

(2) Enterprises engaged in the research, production and testing of nuclear equipment and nuclear fuel:

1. If the operating income does not exceed 1 million yuan, it will be extracted according to 3%;

2. 2% of the business income exceeds 1 million yuan to 1 million yuan;

3. the part with operating income exceeding 1 million yuan to 1 billion yuan shall be extracted according to .5%;

4. the part with operating income exceeding 1 billion yuan shall be extracted according to .2%.

5. the nuclear project shall be extracted according to 3% (based on the project cost, it will be listed as out-of-standard management when bidding).

(3) Military warship (including repair) R&D, production and test enterprises:

1. If the business income does not exceed 1 million yuan, it will be extracted according to 2.5%;

2. 1.75% of the part with operating income exceeding 1 million yuan to 1 million yuan;

3. the portion with operating income exceeding 1 million yuan to 1 billion yuan shall be extracted according to .8%;

4. the part with operating income exceeding 1 billion yuan shall be extracted according to .4%.

(4) Enterprises that develop, produce and test the whole, parts and components of spacecraft, satellites, military aircraft, tanks and vehicles, artillery, light weapons, large antennas, etc.:

1. If the business income does not exceed 1 million yuan, it will be extracted according to 2%;

2. 1.5% of the part with operating income exceeding 1 million yuan to 1 million yuan;

3. the part with operating income exceeding 1 million yuan to 1 billion yuan shall be extracted according to .5%;

4. the part with business income exceeding 1 billion yuan to 1 billion yuan shall be extracted according to .2%;

5. the portion with operating income exceeding 1 billion yuan shall be extracted according to .1%.

(5) Other enterprises engaged in the research, production and testing of dangerous goods for military use:

1. If the business income does not exceed 1 million yuan, it shall be extracted according to 4%;

2. 2% of the business income exceeds 1 million yuan to 1 million yuan;

3. the part with operating income exceeding 1 million yuan to 1 billion yuan shall be extracted according to .5%;

4. the part with operating income exceeding 1 billion yuan shall be extracted according to .2%.

article 14 when the balance of safety expenses of small and medium-sized enterprises and large enterprises at the end of last year reached 5% and 1.5% of the enterprise's operating income in the previous year respectively, with the consent of the local safety production supervision and management department at or above the county level and the coal mine safety supervision institution in consultation with the financial department, the enterprise may postpone or reduce the safety expenses this year.

the standards for enterprise scale division shall be implemented in accordance with the notice on printing and distributing the standards for small and medium-sized enterprises issued by the Ministry of industry and information technology, the national bureau of statistics, the national development and reform commission and the Ministry of finance (No.3 [211] of the Ministry of industry and information technology).

article 15 on the basis of the above standards, an enterprise may appropriately raise the extraction standard of safety expenses according to the actual needs of safety production.

before the promulgation of these measures, the provincial governments have formulated measures for the extraction and use of enterprise security expenses, and if the extraction standard is lower than the standard stipulated in these measures, it shall be adjusted according to these measures; If it is higher than the standards stipulated in these measures, it shall be implemented in accordance with the original standards.

Article 16 Newly-built enterprises and enterprises that have been put into production for less than one year shall be based on the actual operating income of the current year, and the safety expenses shall be accrued monthly.

if a mixed-operation enterprise can be accounted for separately according to its business category, it shall take the operating income of each business as the accrual basis and separately extract the safety expenses according to the above standards; If it cannot be accounted for separately, the security expenses shall be extracted based on the total business income and the main business accrual standard.

Chapter III Use of Safety Expenses

Article 17 The safety expenses of coal production enterprises shall be used according to the following scope:

(1) Expenditure on the implementation of "two in one" comprehensive outburst prevention measures in coal and gas outburst and high gas mines, including gas area pre-drainage, outburst prevention measures in protective layer mining area, outburst area and local prediction, local supplementary outburst prevention measures, renovation of outburst prevention equipment and facilities, establishment of outburst prevention laboratory, etc.

(2) Expenditure on coal mine safety production transformation and major hidden dangers management, including "one ventilation and three prevention" (ventilation, gas prevention, coal dust prevention and fire prevention), water prevention, power supply, transportation and other system equipment transformation and disaster management projects, implementation of coal mine mechanization transformation, implementation of mine pressure (rock burst), thermal damage, open pit slope management, goaf management and other expenditures;

(3) expenditure on improving the "six systems" of underground monitoring and control, personnel positioning, emergency avoidance, compressed air self-rescue, water supply rescue and communication safety avoidance, expenditure on emergency rescue technology and equipment, facilities configuration and maintenance, and expenditure on emergency escape and emergency evacuation facilities and equipment configuration and emergency drills;

(4) to carry out the assessment, monitoring and rectification of major hazard sources and hidden dangers of accidents;

(5) Expenditure on inspection and evaluation of production safety (excluding safety evaluation of new construction, reconstruction and expansion projects), consultation and standardization construction;

(6) Expenditure on equipping and updating the safety protection articles for field workers;