Article 2 These Measures shall apply to enterprises and other economic organizations engaged in mining, construction, production of dangerous goods and road transportation in People's Republic of China (PRC) (hereinafter referred to as enterprises).
If the state has other provisions on coal mining enterprises and fireworks production enterprises, those provisions shall prevail. These measures are not applicable to geothermal, hot springs, mineral water, brine mines and river sand mining, gold mining boat operation, small brick clay mines and other non-coal mines with less danger.
Article 3 An enterprise shall establish a management system for production safety expenses.
Safety production expenses (hereinafter referred to as safety expenses) refer to the funds extracted by enterprises according to the prescribed standards and charged in the cost, which are specially used to improve and improve the safety production conditions of enterprises.
Article 4 The financial management of safety expenses shall follow the principles of enterprise extraction, government supervision, ensuring needs and standardizing use.
Article 5 The meanings of the following terms in these Measures are:
Mining refers to the exploration, production, pit closure and related activities of oil and gas, metallic minerals, nonmetallic minerals and other mineral resources.
Building construction refers to the installation and decoration of civil engineering, architectural engineering, mine engineering, lines, pipelines and equipment for new construction, expansion, reconstruction and mine construction.
Dangerous goods refer to the items listed in the National Standard List of Dangerous Goods (GB 12268) and the Catalogue of Highly Toxic Chemicals determined and published by relevant state departments, including dangerous goods produced by military industry and explosives for civilian use.
Road transportation refers to the transportation of passengers and goods by motor vehicles. Article 6 The safety expenses of mining enterprises shall be extracted on a monthly basis according to the output of raw ore mined. The extraction standard of safety cost per unit output of raw ore in each mine is as follows:
(1) petroleum, per ton of crude oil 17 yuan;
(two) natural gas, 5 yuan per thousand cubic meters of raw gas;
(three) metal mines, including open-pit mines per ton of 4 yuan, underground mines per ton of 8 yuan;
(4) 22 yuan per ton for nuclear mines;
(5) Non-metallic mines, including 65,438 0 yuan per ton (cubic meter) for open-pit mines and 2 yuan per ton (cubic meter) for underground mines;
(six) small open-pit quarry, that is, the total annual mining and stripping is less than 500 thousand tons, the maximum mining height is not more than 50 meters, and the products are used for construction and paving, and the 0.5 yuan per ton.
The output of raw ore does not contain metal and nonmetal mine tailings and tailings and low-grade ore comprehensively utilized in waste rock yards.
Article 7 Coal measures, metallic and nonmetallic mines associated with coal, mines mined underwater, mines with the possibility of spontaneous combustion, buildings (structures) to be protected, mines mined under railways and other mines with special requirements for safety production may, with the approval of the provincial safety production supervision and management bureau in conjunction with the finance department (bureau), raise the extraction standard on the basis of Article 6 of these Measures, but the raised extraction standard shall not exceed the original extraction standard.
Eighth construction enterprises to the construction and installation project cost as the basis for the provision. The extraction standards for safety expenses of various engineering categories are as follows:
(a) housing construction engineering, mining engineering is 2.0%;
(2)1.5% for power engineering, water conservancy and hydropower engineering and railway engineering;
(3) 1.0% for municipal utilities, smelting, electromechanical installation, chemical and petroleum engineering, port and waterway engineering, highway engineering and communication engineering.
The safety expenses extracted by the construction enterprise shall be included in the project cost and shall not be deleted when bidding. Where the state has other provisions on the budgetary estimate of capital construction investment, such provisions shall prevail.
The general contractor shall pay the safety expenses directly to the subcontractors in proportion, and the subcontractors shall not extract them repeatedly.
Article 9 A dangerous goods production enterprise shall take the actual sales revenue of this year as the basis for extraction, adopt the method of excess cumulative extraction, and extract monthly according to the following standards:
(1) If the annual actual sales income is 6,543,800+million yuan or less, 4% shall be used for extraction;
(two) the annual actual sales income of 6.5438+million yuan to 6.5438+million yuan (inclusive), according to 2% extraction;
(three) the annual actual sales income of 6.5438+0 million yuan to 6.5438+0 million yuan (inclusive), according to 0.5% extraction;
(4) If the actual annual sales income exceeds 6,543,800,000 yuan, it shall be extracted by 0.2%.
Tenth road transport enterprises should be based on operating income, according to the following standards monthly extraction:
(a) passenger transport business by 0.5% extraction;
(two) the general freight business according to 1% extraction;
(3) Special freight services such as dangerous goods are extracted by 1.5%.
Article 11 When the balance of the special account for safety expenses of small and medium-sized enterprises and large enterprises reaches 5% and 2% of the sales revenue of the enterprise in the previous year respectively, the enterprise may postpone or reduce the payment of safety expenses of this year with the consent of the local safety production supervision and management department and the financial department at or above the county level.
The enterprise scale classification standard is in accordance with the Notice of the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance and the National Bureau of Statistics on Printing and Distributing the Interim Provisions on the Standards for Small and Medium-sized Enterprises (China Economic and Trade Small and Medium-sized Enterprises [2003] 143) and the Statistical Classification Method for Small and Medium-sized Enterprises (Provisional) of the National Bureau of Statistics (Guo Tong Zi [2003] 17)
Twelfth before the promulgation of these measures, the provincial governments have formulated and issued measures for the extraction and use of enterprise safety production expenses. If the extraction standard is lower than the standard stipulated in these measures, it shall be adjusted in accordance with these measures; Higher than the standards prescribed in these measures, in accordance with the original standards. Thirteenth security fees shall be used in accordance with the following provisions.
(1) Expenditure on improvement, transformation and maintenance of safety protection equipment and facilities, including:
1. Safety equipment and facilities of mining enterprises refer to comprehensive dust prevention, geological monitoring, fire prevention, waterproof, dangerous gas monitoring, ventilation system, equipment for supporting and preventing landslides, electromechanical equipment, power supply and distribution system, transportation (lifting) system and tailings pond (dam);
2. Safety equipment and facilities of dangerous goods production enterprises refer to facilities and equipment such as monitoring, monitoring, ventilation, sun protection, temperature adjustment, fire prevention, fire fighting, explosion prevention, pressure relief, antivirus, disinfection, neutralization, moisture prevention, lightning protection, antistatic, corrosion prevention, leakage prevention, dike protection or isolation operation in workplaces such as workshops and warehouses;
3. The safety equipment and facilities of road transport enterprises refer to the detection and maintenance system of vehicle safety status and the safety equipment attached to vehicles.
(2) Expenditures for equipping field workers with necessary emergency rescue equipment, equipment and safety protection articles.
(3) Expenditure for safety production inspection and evaluation.
(4) Expenditure on evaluation, rectification and monitoring of major hazard sources and major accidents.
(5) Expenditure on safety skills training and emergency rescue drills.
(six) other expenses directly related to production safety.
Article 14 Within the scope of use specified in these Measures, enterprises shall give priority to safety expenses to meet the rectification measures proposed by the safety production supervision and management departments or to meet the safety production standards.
Fifteenth enterprises to extract the security costs should be accounted for in the special account, according to the provisions of the scope of arrangements for use. If the annual balance is used in the next year, if the security expenses accrued in that year are insufficient, the excess will be charged according to the normal cost channel.
After performing the internal decision-making procedures, the group company can centrally manage and use the security expenses extracted by its affiliated enterprises according to a certain proportion.
Article 16 An enterprise shall establish and improve the internal safety expense management system, define the procedures, responsibilities and authorities for the use and management of safety expenses, and accept the supervision of the safety production supervision and management department and the financial department.
Seventeenth assets formed by the use of security fees by enterprises shall be included in the relevant assets for management.
Article 18 An enterprise shall organize a group in personal accident insurance or personal accident insurance for personnel engaged in high-altitude, high-pressure, inflammable, explosive, highly toxic, radioactive, high-speed transportation, field and mine operations. The required insurance expenses are directly included in the cost (expense), not included in the safety expenses.
Expenses such as occupational disease prevention, work injury insurance and medical insurance provided by enterprises for employees are not included in the safety expenses.
Article 19 If a mining enterprise has withdrawn the expenses for maintaining simple reproduction, it shall continue to withdraw the expenses for maintaining simple reproduction, but its scope of use no longer includes safe production.
Article 20 Where a dangerous goods production enterprise changes production, stops production, closes down or is dissolved, the balance of safety expenses shall be used to deal with the expenses required for equipment, inventory products and raw materials produced or stored in dangerous goods before the change of production, stop production, closes down or is dissolved.
Twenty-first enterprises due to the transfer of property rights, enterprise restructuring and other ownership structure or organizational form changes, the balance of security costs should continue to be managed and used in accordance with these measures.
When an enterprise adjusts its business, terminates its business or liquidates according to law, the remaining security expenses shall be carried forward to the current income or liquidation income. Twenty-second enterprises shall timely and fully withdraw the safety expenses and use them according to regulations. In the annual financial accounting report, the enterprise shall disclose the specific situation of the extraction and use of safety expenses.
Twenty-third financial departments and production safety supervision and management departments shall supervise and inspect the extraction, management and use of enterprise safety expenses.
Twenty-fourth enterprises fail to extract and use safety expenses according to these measures, and the safety production supervision and management department in conjunction with the financial department shall order them to make corrections within a time limit and give them a warning. If no correction is made within the time limit, it shall be handled by the safety production supervision and management department in accordance with relevant laws and regulations. Article 25 The accounting treatment of enterprise security expenses shall conform to the provisions of the unified national accounting system.
Twenty-sixth provinces, autonomous regions and municipalities directly under the central government, the financial departments and production safety supervision and management departments can formulate specific implementation measures in light of the actual situation in the region, and report them to the Ministry of Finance and the State Administration of Work Safety for the record.
Article 27 These Measures shall be interpreted by the Ministry of Finance and the State Administration of Work Safety.
Twenty-eighth these Measures shall come into force as of June 65, 2007 +0.