State Administration of Work Safety
on high-risk industries and enterprises seeking cost of extraction and use of safety management practices
(draft) amendments to the letter
SAWS Chief Financial 〔2011〕 4 letter No.
the relevant units:
for the further implementation of the Ministry of Finance, Development and Reform Commission and other departments have formulated issued Notice of supervision Cai Qi 〔2006〕 478), and other approaches based on an investigation. Security costs in the extraction and use of tax policies on high-risk industries and enterprises to enhance production capacity and the level of security played an important role.
foreign Johnson Zaibao stop large-scale recalls the warm state forest behind the taking of 23 million subsidy allegedly left Enron: the central bank but this is really clever
in the actual operation, there is the low extraction criteria, scope for further expansion, the use of directions need further clarification, before tax and other supporting policies and other issues for further implementation of the urgent need for further adjustments and amendments to improve. Business finance, to be on the coal production, non-coal mines, construction, dangerous goods, transportation, fireworks, and other high-risk industries and enterprises in 6 major security costs extracted using the policy revision and improvement. After extensive listen, safety supervision bureau drafted the State Administration of Taxation, State Administration of Work Safety jointly issued), will power, metallurgy, mechanical industry into the drawing, using the scope, and expand the scope of the cost of safety to determine a new extraction into industry standards, different degrees of increased total provide minimum standards and specifications to adjust the nine major industry, the use of security costs.
invite the relevant units in accordance with the industry (in) the actual work of production safety, combined with their own characteristics, through the organization of the industry (in) the enterprise and other forms of discussion, solicit opinions and suggestions for amendments in writing , of which there are different standards for the extraction of amendments, the measure should be accompanied by a detailed description; on the use of different amendments, and to propose specific operational revisions. The electronic version of the written comments and requested changes in the March 10, 2011 submitted to the State Administration of Work Safety Office (Finance Department).
Contact: Chun Xiu Ye, Cao Liping, WEI Zhen W, Yanjun
Tel :010-64464110, 64463242,64463864,
64463486,64463125 (Fax) < / p>
E-mail: caiwusi2@chinasafety.gov.cn
accessories: high-risk industries and enterprises cost of extraction and use of Safety Management Regulations (draft)
Administration of National Security
二 January 11, 2011
high-risk industries and enterprises cost of production safety
extraction and use of management practices
(draft)
Chapter I General Provisions Article
(basis and purpose) high-risk industries and enterprises in order to establish long-term mechanism in production safety, strengthen safety in production cost management, protection of corporate capital investment safety, maintenance businesses, workers and the public interest, according to Guo Fa 〔2010〕 23) and other documents required to develop this approach.
Article II (Scope) in the PRC engaged in coal production, non-coal mining, construction, production and storage of dangerous goods, transportation, electric power, metallurgy, machinery manufacturing, the production of fireworks enterprises and other economic organizations (hereinafter referred to as enterprises) the application of this approach.
III (industry attributes content) of the following terms of this approach is:
coal production is coal mining operations activities.
non-coal mining refers to the oil and gas, coal bed methane (surface mining), metal mining, non-metallic ore and other mineral resources, exploration operations and production, processing, Closure and the tailings operation, closed libraries and other related activities.
construction is civil engineering, construction, underground construction, line pipe and equipment installation and decoration of the new construction, expansion, renovation, and mine construction.
dangerous goods is included in the national standard and so on.
means fireworks fireworks fireworks products and for the production of civilian black powder, pyrotechnic, fuse and other items.
transport including road transport, sea transport, rail transport, marine transport, air transport. Road transport is the vehicle for the transport of passengers and goods transport; water transport is the ship as a tool to transport passengers and goods transport; rail transport is to train as a tool of the passenger and goods transport (including high-speed railway and the city International Railway); maritime transport refers to the ship as a tool to channel through the sea in different countries and regions, the transport of goods between ports; air transport refers to the aircraft as a tool of the passenger and goods transport.
power is the power generation, power supply, power transmission, scheduling, maintenance, testing and electrical construction and other activities.
metallurgy is the smelting of mineral ores and metal rolling become useful activities, including: iron and steel, nonferrous metals, smelting of gold production and processing activities, as well as the main process of auxiliary craft aspects of production.
machinery especially various types of power machinery, special equipment, and medium-sized ships, oil refinery and petrochemical equipment manufacturing activities.
Article IV (the definition of security costs and management principles) The term safety costs (hereinafter referred to as security costs) is an enterprise in accordance with the provisions of the standard extraction, charged in cost, dedicated to refining and improving business conditions for safe production funds. Security costs in accordance with the
Chapter
security costs of the extraction of the standard Article (extract coal mining enterprise standard) coal production output of raw coal mining enterprises based on a monthly withdrawal. Various types of coal coal extraction costs per unit of production safety standards are as follows:
(a) of the coal (rock) and gas (carbon dioxide) to highlight the 30 per ton of coal mines;
(b) of the other wells 15 yuan per ton of coal mine workers;
(c) of the open pit 5 yuan per ton of coal.
classification under the existing mine gas,
Article VI (non-coal mining enterprises standards) non-coal mining enterprises based on monthly yield of extraction of ore mined. Various types of mines ore extraction costs per unit of production safety standards are as follows:
(a) petroleum, crude oil 17 yuan per ton;
(b) of natural gas, coal bed methane (surface mining) per thousand cubic meters of raw gas 5 yuan;
(c) of the metal mines, of which 5 yuan per ton open pit mine, underground mine 10 yuan per ton;
(d) of the nuclear industry mines, per ton 25 yuan;
(e) non-metallic mines, of which 2 yuan per ton open pit mine, underground mine 4 yuan per ton;
(f) small open-air quarries, which in Stripping the total 50 million tons less, and the maximum mining height of not more than 50 meters, the products used in construction, paving the slope-type open-air quarries, 1 yuan per ton.
ore production does not contain metal and nonmetal mine tailings and waste rock field for the comprehensive utilization of tailings and low grade ore.
metal and nonmetal mineral resources by geological exploration unit of geological prospecting projects in security costs or 3% of total project cost of extraction.
Article (extract construction enterprise standard) construction enterprises in construction and installation project budget for the provision basis. Extraction of the type of construction standards for security costs:
(a) housing construction, mining engineering, water conservancy and hydropower engineering, power engineering, railway engineering was 2.0%;
(b) of the Municipal public works, smelting works, mechanical and electrical installation engineering, chemical petroleum engineering, port and waterway engineering, highway engineering, communications engineering at 1.5%.
the safety of construction enterprises include the cost of extraction of construction cost and the investment budget for capital projects; in the bidding, shall not be cut, included in the standard external management. Investment in capital construction budget for the state as otherwise provided, shall apply.
total package units according to the proportion of security costs should be paid directly to subcontractors, sub-unit is no longer repeat the extraction.
Article VIII (hazardous chemicals company extracted standards) production and storage of hazardous chemicals above the annual corporate income accrued based on actual sales, according to the average monthly extraction of the following criteria:
( a) The sales revenue of 1000 million and below, in accordance with 4% extract;
(b) sales in the 10 to 100 million yuan (inclusive) of the part extracted by 2%;
(c) sales income 100 million to 1 billion yuan (inclusive) of the section, in accordance with the 0.5% extraction, military hazardous chemicals (fire chemical) units in accordance with the 0.75% extract;
Article IX (extract of transportation enterprise standard) or more transportation companies be calculated based on annual revenue, according to the monthly extraction of the following criteria:
(a) road transport, sea transport , rail transport, marine transport, air transport operations in accordance with the 1% extract;
(b) dangerous goods and other special freight business in accordance with the 1.5% extraction.
X (Power Enterprise extraction standard) power companies over the year based on actual sales revenue for the provision, according to the average monthly extraction of the following criteria:
(a) of the 100 million sales million and below, in accordance with the 1% extract;
(b) sales income 100 million to 1 billion yuan (inclusive) of the section, in accordance with the 0.5% extract;
(c ) sales revenue of 10 billion yuan in part, in accordance with the 0.2% extraction.
Article XI (metallurgical extraction of standard) metallurgical enterprises above the actual sales revenue for the year accrual basis, the average monthly extraction of the following criteria:
(a) of the sales revenue in 1000 million and below, in accordance with the 3% extract;
(b) sales in the 10 to 100 million yuan (inclusive) of the section, in accordance with the 1.5% extract;
( c) The sales income of 100 million to 1 billion yuan (inclusive) of the section, in accordance with the 0.5% extract;
(d) sales of 10 billion yuan in part, in accordance with the 0.2% extraction.
Article XII (extraction machinery manufacturing enterprises standard) machinery manufacturing enterprises over the actual sales revenue for the year accrual basis, the average monthly extraction of the following criteria:
(a) Sales revenue 1000 million and below, in accordance with the 2% of the extract;
(b) sales in the 10 to 100 million yuan (inclusive) of the section, in accordance with the 1% extract;
Article XIII (extract fireworks company standards) more than the annual fireworks manufacturers be calculated based on actual sales revenue, according to the average monthly extraction of the following criteria:
(a) Sales income of 200 yuan (inclusive) below, in accordance with the 3.5% extract;
(b) of the sales revenue from two million to five million yuan (inclusive) of the section, in accordance with the 3% extract;
(c) sales in the 5 to 10 million yuan (inclusive) of the section, in accordance with the 2.5% extract;
(d) sales of the part in 1000 million yuan, according to two % extraction.
XIV (to extract the necessary terms) small and medium enterprises and large enterprises security costs account balance of the previous year, respectively, last year the company sales income of 5% and 2% above the county level by the local security Production Supervision and Management Department (Coal Mine Safety Supervision Organization) business finance and tax departments agree that companies can be slow to mention or less this year raised security costs. Any other special reason companies do need to provide relief to mention security costs or less, subject to the provincial production safety supervision (Coal Mine Safety Supervision), finance, taxation and other departments for examination and approval, submitted to the State Administration of Work Safety record.
Business Size standards in accordance with the former State Economic and Trade Commission, the former State Planning Commission, Ministry of Finance, National Bureau of Statistics, and the National Bureau of Statistics
Article XV (can improve the standard operating procedures and accounting requirements) in high-risk industries and enterprises on the basis of the above criteria, according to the actual needs of safety, security costs may be appropriate to improve the extraction of the standard, the provincial tax authorities audit report to the provincial finance departments, industry management and safety production supervision departments (Coal Mine Safety Supervision Organization) for the record.
before the promulgation of the Measures, the provincial government has formulated and issued corporate security costs extracted using the approach, the extraction of the standard if the standard is lower than these Regulations shall be adjusted in accordance with this approach; if higher than the Regulations standards, according to the original standards.
Mixed enterprises, such as can be accounted for by business categories were, respectively, according the standard provision for security costs; if they can not be accounted for separately, and extracted according standard provision for the main business security costs.
security costs of the use of Chapter III Article XVI
(coal enterprises to use the range) cost of coal production enterprise security scope in accordance with the following provisions:
(a) the implementation of coal and gas outburst Two Four in One control laboratories;
(b) of the transformation of coal mine production safety and risk management of major expenses, including the equipment used, the implementation of reconstruction mechanized coal mines, the implementation of mine pressure (burst), heat injury, open pit slope treatment, gob governance;
(c) setting up coal mine monitoring and control staff orientation, necessity, self wind pressure, water rescue and communications liaison security hedge expenditures;
(d) to carry out major hazards and potential hazards assessment, safety inspection and evaluation (not including new, revision, and expansion project safety evaluation) and safety training, public education spending;
(e) To provide and update the safety of mine workers of goods and technical measures for the implementation of expenditure on the prevention of occupational hazards;
(f) the application of new safety technologies, new processes, new equipment, the development of new standards and promote the use of expenses.
Article XVII (use of non-coal mining enterprises) non-coal mining enterprises range of security costs, with the following provisions:
(a) improve, adapt and maintain safety equipment and facilities expenditure (excluding the supply and distribution systems, transportation (to improve) system and tailings (dam), etc.;
(b) setting up non-coal mine monitoring and control, personnel location, necessity, self wind pressure, water supply facilities Six rescue and communications security liaison system and emergency rescue techniques and equipment, facility configuration and maintenance expenses, accident and emergency shelter to escape the configuration of facilities and equipment expenses and emergency drills, large tailings line monitoring system for the whole process of installation expenses; < / p>
(c) to carry out a major assessment of hazards and potential accidents, safety inspection and evaluation (not including the new, revision, and expansion project safety evaluation) and safety and occupational health education and training expenses;
(d) safety for the new technology, new standards, new technology, new equipment development and application;
(V) with on-site workers safety and health protection emergency supplies expenditures; Geological Survey unit field emergency food, emergency equipment, emergency medicines and field workers personal accident insurance expenses;
(f) Inspection and evaluation of occupational hazards, monitoring and control and health care expenditures;
(vii) safety testing and inspection expenses;
(h) greater risk of security special program demonstration project expenditures.
Article XVIII (use of construction enterprises) security costs of construction enterprises with the scope of the following provisions:
(a) improve, adapt and maintain safety equipment, facilities expenditures ( does not contain the Lei, anti-typhoon, anti-disaster, underground hazardous gas monitoring, ventilation, equipment and facilities such as the temporary security;
(b) with the necessary emergency rescue equipment, equipment and maintenance and the expenditure of emergency drills ;
(c) of the major hazards, major accident hazard assessment and correction, monitoring expenditures;
(d) safety for the new technology, new standards, new technology, new equipment research and development and application;
(e) safety inspection and evaluation (not including the new, revision, and expansion of the safety evaluation of the project) expenditure;
(f) safety and occupational health training, publicity and education spending;
(g) field operations personnel with safety and health protection products expenditure;
(h) Inspection and evaluation of occupational hazards, monitoring and control and health care expenditures;
(ix) safety testing and inspection expenses;
(x) greater risk of security special program demonstration project expenditures.
Article XIX (the production and storage of dangerous goods companies use range) production and storage of dangerous goods in accordance with enterprise security fees range with the following provisions:
(a) improve, adapt and maintain security protective equipment, facilities expenditures (not including the pressure, antivirus, disinfection, and, moisture, lightning protection, anti-static, anti-corrosion, anti-leakage protection embankment or isolated operation of facilities and equipment;
(b) with the necessary emergency rescue equipment, equipment and maintenance and conduct emergency drills expenditures;
(c) of the major hazards, major accident hazard assessment and correction, monitoring expenditures;
(d) application of new technologies of production safety The new standards, new technology, new equipment development and application;
(e) safety inspection and evaluation (not including the new, revision, and expansion project safety reviews) expenditures;
(ix) safety testing and inspection expenses;
(x) greater risk of security special program demonstration project expenditures.
Article XX (use of transport enterprises) security costs of transportation enterprise with the scope of the following provisions:
(a) improve, adapt and maintain safety equipment, facilities expenditures ( does not contain the Vehicles driving record satellite positioning devices, automatic identification systems, ship collision avoidance;
(b) with the necessary emergency rescue equipment, equipment and maintenance and conduct emergency drills expenditures;
(e) safety inspection and evaluation (not including the new, revision, and expansion project safety reviews) expenditures;
(f) safety and occupational health education and training expenditure;
(g) field operations personnel with safety and health protection products expenditure;
(h) Inspection and evaluation of occupational hazards, monitoring and control and health care expenditures;
(IX) safety testing and inspection expenses;
(x) greater risk of security special program demonstration project expenditures.
twenty-one (use of power production) costs of power production enterprise security range with the following provisions:
(a) improve, adapt and maintain safety equipment, facilities expenditures (without the ) equipped with necessary rescue equipment, equipment and maintenance and conduct emergency drills expenditures;
(c) of the major hazards, major accident hazard assessment and correction, monitoring expenditures;
( d) safety for the new technology, new standards, new technology, new equipment development and application;
(e) safety inspection and evaluation (not including the new, revision, and expansion project safety assessment) expenditures;
(f) safety and occupational health education training expenditure;
(g) field operations personnel with safety and health protection products expenditure;
( h) detection of occupational hazards assessment, monitoring and control and health care expenditures;
(ix) safety testing and inspection expenses;
(x) greater risk of special program demonstration project safety expenditures .
twenty-two (use of metallurgical enterprises) metallurgical enterprises range of security costs, with the following provisions:
(a) improve, adapt and maintain safety equipment, facilities expenditures (not with the operation of facilities and equipment;
(b) with the necessary emergency rescue equipment, equipment and maintenance and conduct emergency drills expenditures;
(c) of the major hazards, assessment of major accident hazards and rectification, monitoring expenditures;
(d) safety for the new technology, new standards, new technology, new equipment development and application;
(e) safety inspection and evaluation (not including new, revision, and expansion of the safety evaluation of the project) expenditure;
(f) safety and occupational health education and training expenses;
(g) with on-site workers expenditure on safety and health protection products;
(h) Inspection and evaluation of occupational hazards, monitoring and control and health care expenditures;
(ix) safety testing and inspection expenses;
twenty-three (use of machinery manufacturers) machinery manufacturing enterprises in the scope of security costs in accordance with the following provisions:
(a) improve, adapt and maintain safety equipment, facilities expenditures (without the operation of facilities and equipment; large crane to install security monitoring and management system expenditures;
(b) with the necessary emergency rescue equipment, equipment and maintenance and conduct emergency drills expenditures;
( c) the major hazards, major accident hazard assessment and correction, monitoring expenditures;
(d) safety for the new technology, new standards, new technology, new equipment development and application;
(e) safety inspection and evaluation (not including the new, revision, and expansion project safety reviews) expenditures;
(f) safety and occupational health education and training expenses;
(g) field operations personnel with safety and health protection products expenditure;
(h) Inspection and evaluation of occupational hazards, monitoring and control and health care expenditures;
(ix) safety testing and inspection expenses;
(x) greater risk of security special program demonstration project expenditures.
twenty-four (business use of fireworks) fireworks production company provides the following range of security costs, use:
(a) improve the safety and health equipment and facilities and renovation expenditures; < / p>
(b) explosion-proof electrical equipment, machinery and equipment and improve the inspection and testing equipment expenditures;
(c) facilities and equipment, and hazard control spending;
(d ) detection of occupational hazards assessment, monitoring and control and health care expenditures;
(e) safety inspection and evaluation (not including the new, revision, and expansion project safety reviews) expenditures;
( f) safety and occupational health education and training expenses;
(g) with the necessary emergency rescue equipment, equipment and maintenance and emergency drills expenses.
twenty-five (preferred terms used in security costs) in the use of these Regulations, the enterprises should give priority to the security used to meet the cost of production safety supervision departments (Coal Mine Safety Supervision Organization) on the enterprise security production or proposed corrective measures the expenditure required to meet safety standards.
twenty-six (security costs tax regulations) Enterprise Security costs in the pay drawn before the deduction of corporate income tax, the scope of the arrangements required to use, not misuse, misappropriate, financial and accounting system according to the relevant provisions accounting. Annual surplus funds carried over the following year, when the lack of provision for security costs, the excess cost of the normal channels are incurred.
group decision-making procedures within the company after discharge, can be extracted from their respective businesses in accordance with a certain percentage of security costs, centralized management, overall use.
第二 seventeen (maintenance funds requirement) of coal production and non-coal mining enterprises have been extracted to maintain a simple reproduction costs, should continue to maintain the simple reproduction costs of extraction, but its use is no longer included safety terms of use.
第二 eighteen (Guantingbingzhuan enterprise security costs of treatment) production and storage of dangerous goods companies converting, shutdown, suspension or dissolution of the balance of security costs should be used to handle conversions, stop production, operation or dissolution of the former production or storage of dangerous goods equipment, inventory and raw materials for the necessary expenses.
enterprises due to the transfer of property rights, Corporate Restructuring and other changes in ownership structure or organizational form, the balance of the security costs should continue to follow this approach and management.
enterprises adjust their business, discontinued operations or liquidation according to law, the balance of the security costs should be carried over current earnings or the proceeds of liquidation.
Chapter IV Supervision and Administration
第二 nineteen (establishment of a sound system) Enterprise should establish and improve internal security, cost management system, specify the use of security costs, management procedures, responsibilities and authority, and promptly and fully extract the security costs, according to the requirement to use.
third ten (security costs program management) enterprises should strengthen the security cost management, preparation of the annual cost of extraction and use of the safety plan to include the enterprise's financial budget. Business-use planning and the annual security costs security costs of extraction last year, the use of management authority at the same level in accordance with the financial department, production safety regulators (Coal Mine Safety Supervision Organization) and the competent authorities for the record.
第三十一条 (security costs financial accounting management) accounting for the cost of enterprise security, national unity should be consistent with the latest accounting system. Security costs on the use of the extracted form of fixed assets should be carried out according to the relevant provisions of accounting and management. Security costs on the specific circumstances of extraction and use, the enterprise shall be subject to production safety supervision departments (Coal Mine Safety Supervision Organization), the financial department, tax department and supervision of audit organs.
第三 twelve (regulatory supervision and inspection responsibilities) the financial sector, production safety regulators (Coal Mine Safety Supervision Organization) and industry department in charge of corporate security costs extraction, management, supervision and inspection, but not should take charge, hosting and other forms. Cost of the tax department of the enterprise security audits to monitor use.
第三 thirteen (cost of illegal extraction of safe behavior management) enterprises fail to secure the costs of extraction and use of measures to protect the safety of production inputs, production safety regulators (Coal Mine Safety Supervision Organization) shall, jointly with the Financial department, tax department, and ordered to make correction, be warned. Fails to make corrections to the production safety supervision departments (coal mine safety watchdog) be punished according to relevant laws and regulations dealing with.
thirty-fourth each province (autonomous regions and municipalities) financial departments and tax departments, and production safety supervision departments (coal mine safety watchdog) can be combined with the local conditions, formulate specific measures for implementation and report to the Ministry of Finance, State Administration of Taxation and the State Administration of Production Safety Supervision for the record.
thirty-fifth Chapter V Supplementary Provisions (Interpretation sector) this approach by the Ministry of Finance, the State Administration of Taxation and the State Administration of Work Safety is responsible for interpretation.
thirty-sixth (Entry into force of time) These measures shall come into force the day of issuance. (Financial Building 〔2006〕 180) and Other provisions are inconsistent with these Measures, these Measures shall prevail.
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