From the perspective of mineral law, the revised highlights of the "Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses" and the comparison of old and new contents.
Published:
2022-12-20
Recently, the Ministry of Finance and the Ministry of Emergency Management jointly issued the revised "Enterprise Safety Production Expenses Extraction and Use Management Measures" (Treasury [2022] No. 136) (hereinafter referred to as the "Measures"), which is the 2012 "Enterprise Safety Production Expenses Extraction and Use Management Measures" (Treasury [2012] No. 16) revised version. There are four chapters and 69 articles in this revised edition, which will come into effect on November 21, and the document No. 16 of Caiqi [2012] will be abolished at the same time. The revised "measures" define the extraction standards and expenditure scope of production safety expenses of 12 types of enterprises, such as coal production enterprises and non-coal mining enterprises. The revised contents and highlights of the Measures are as follows: Refinement and increase of 1. enterprise types For the extraction and use of enterprise safety production costs, the revised "Measures" added three types of enterprises, as shown in the table below. The standard of extraction proportion of production safety expenses of some enterprises in 2. has changed. The "Measures" moderately raised the safety cost extraction standards for six types of industries (enterprises): coal production, non-coal mine mining, construction engineering construction, dangerous goods production and storage, fireworks and firecrackers production, and machinery manufacturing; (I) coal production enterprises 1, the coal (rock) and gas (carbon dioxide) outburst mine safety cost extraction standard, from 30 yuan per ton of coal to 50 yuan; 2. Added: 30 yuan per ton of coal in high gas mine, complex hydrogeological type and extremely complex mine, coal seam mine prone to spontaneous combustion. (II) non-coal mining enterprises 1, metal mines, underground mines safety cost extraction standards, from 10 yuan per ton to 15 yuan; 2, non-metallic mines, including open-pit mines from 2 yuan per ton to 3 yuan, underground mines from 4 yuan per ton to 8 yuan; 3. Small open-pit quarry, that is, hillside open-pit quarry with an annual production scale of no more than 500000 tons, will be transferred from 1 yuan to 2 yuan per ton. (III) construction enterprise 1. The standard for the provision of safety costs for mining projects has been raised from 2.5 per cent to 3.5 per cent; 2, railway engineering, urban rail transit engineering, housing construction safety costs, from the original 2.0 per cent to 3 per cent; 3, water conservancy and hydropower projects, power engineering safety costs of the standard, from the original 2.0 per cent to 2.5 per cent; 4, smelting engineering, mechanical and electrical installation engineering, chemical petroleum engineering, communication engineering safety cost accrual standard, from the original 1.5 to 2%. (IV) dangerous goods production and storage enterprises 1, operating income does not exceed 10 million yuan, security costs from 4% to 4.5; 2. If the operating income exceeds 10 million yuan to 0.1 billion yuan, the standard for extracting safety expenses will be raised from 2% to 2.25; 3. If the operating income exceeds 0.1 billion yuan to 1 billion yuan, the standard for extracting safety expenses will be raised from 0.5 to 0.55. (V) fireworks production enterprises 1, operating income does not exceed 10 million yuan, according to 4.0 extraction; 2. The part of operating income exceeding 10 million yuan to 20 million yuan shall be extracted according to 3%; 3. The part of operating income exceeding 20 million yuan shall be extracted at 2.5. (VI) machinery manufacturing enterprises 1. If the operating income of the previous year does not exceed 10 million yuan, the standard for accruing safety expenses shall be raised from 2% to 2.35. 2. For the part of the operating income exceeding 10 million yuan to 0.1 billion yuan in the previous year, the provision standard for safety expenses was raised from 1% to 1.25%. 3. If the operating income of the previous year exceeded 0.1 billion yuan to 1 billion yuan, the standard for the provision of safety expenses was raised from 0.2 to 0.25. (VII) standards for extraction of oil and gas extraction enterprises in separate columns and subdivisions 1. The standard for extracting the safety cost per unit output of oil and natural gas is: 20 yuan per ton of crude oil and 7.5 yuan per thousand cubic meters of raw gas; 2, underground gas storage enterprises in accordance with the previous year's operating income of 1.5 extraction; 3, drilling, geophysical exploration, logging, logging, downhole operations, oil construction, offshore oil engineering and other enterprises in accordance with the total cost of the project or project 1.7. (VIII) new civil explosives production (section 10 civil explosives production enterprises), power production and power supply enterprises (section 12 power production and supply enterprises) extraction standards. Expanding the use of 3. safety production costs The Measures incorporate the following new elements into the scope of expenditure use: (I) the construction of emergency rescue team and the preparation and revision of emergency plan; (II) safety risk classification control and accident hidden danger investigation and rectification expenditure, mechanization, intelligent construction, safety; (III) production information construction, operation and maintenance and network security expenditure; (IV) safety production liability insurance expenditure; Incentive expenditure for (V) employees to discover and report potential accidents; In addition, the scope of use of safety costs for coal production enterprises has increased: Expenditure on implementing anti-scour measures in (I) impact ground pressure mines; (II) intelligent upgrade expenditure; (III) the promotion and application of new equipment such as coal mine intelligent equipment and coal mine robots; The scope of use of safety costs for production enterprises in non-coal mining enterprises has increased: (I) anti-caving top sheet help prevention facilities and equipment, tailings reservoir sales expenses. The scope of use of safety costs for production enterprises in transportation enterprises has increased: (I) railway and urban rail transit disaster prevention monitoring and early warning equipment and railway perimeter intrusion alarm system, railway dangerous goods transport safety monitoring equipment expenditure. Optimization of Management Mechanism of 4. Safety Production Cost 1, simplify the security costs of the delay, less mention of the approval process. 2, the use of enterprise security expenses plan and extraction of the use of the use of no longer for the record requirements. 3, safety production costs from "special account accounting" to "special accounting". 4, the year's provision for security costs is insufficient, the excess from "according to the normal cost channels" to "year-end supplement". 5. Newly-built enterprises and enterprises that have been put into operation for less than a year are further clarified as "the safety production expenses of the enterprise in the current year shall be paid according to the facts, and the end of the year shall be calculated and extracted according to the prescribed standards based on the operating income of the current year". 6. If the balance of the enterprise's production safety expenses at the beginning of the month reaches three times or more of the amount accrued in the previous year, the withdrawal of the enterprise's production safety expenses shall be suspended from the current month until the balance of the enterprise's production safety expenses is less than three times the amount accrued in the previous year. Withdrawal. 7. If the actual use of production safety expenses in the current year is less than 60% of the amount to be accrued in the current year, in addition to information disclosure according to regulations, it shall also submit a written explanation to the people's government at or above the county level before the end of April of the following year, in accordance with the territorial supervision authority, to the department responsible for production safety supervision and management, which has been reviewed by the board of directors, shareholders' meeting and other institutions. 8. Emergency management departments at or above the county level are required to incorporate the extraction and use of production safety expenses of enterprises in the region into regular statistical analysis.
Recently, the Ministry of Finance and the Ministry of Emergency Management jointly issued the revised "Enterprise Safety Production Expenses Extraction and Use Management Measures" (Treasury [2022] No. 136) (hereinafter referred to as the "Measures"), which is the 2012 "Enterprise Safety Production Expenses Extraction and Use Management Measures" (Treasury [2012] No. 16) revised version. There are four chapters and 69 articles in this revised edition, which will come into effect on November 21, and the document No. 16 of Caiqi [2012] will be abolished at the same time. The revised "measures" define the extraction standards and expenditure scope of production safety expenses of 12 types of enterprises, such as coal production enterprises and non-coal mining enterprises. The revised contents and highlights of the Measures are as follows:
Refinement and increase of 1. enterprise types
For the extraction and use of enterprise safety production costs, the revised "Measures" added three types of enterprises, as shown in the table below.
The standard of extraction proportion of production safety expenses of some enterprises in 2. has changed.
The "Measures" moderately raised the safety cost extraction standards for six types of industries (enterprises): coal production, non-coal mine mining, construction engineering construction, dangerous goods production and storage, fireworks and firecrackers production, and machinery manufacturing;
(I) coal production enterprises
1, the coal (rock) and gas (carbon dioxide) outburst mine safety costs extraction standards,from 30 yuan to 50 yuan per ton of coal;
2,Added: High gas mine, complex hydrogeological type, extremely complex mine, easy to spontaneous combustion coal seam mine ton coal 30 yuan.
(II) non-coal mining enterprises
1, metal mines, underground mines safety cost extraction standards,from 10 yuan to 15 yuan per ton;
2, non-metallic mines, of which open-pit mines2 yuan per ton up to 3 yuan, underground mines4 yuan per ton up to 8 yuan;
3, small open-pit quarry, that is, the annual production scale of not more than 500000 tons of hillside type open-pit quarry,.1 yuan per ton up to 2 yuan.
(III) construction enterprise
1, mining engineering project safety cost accounting standards,from 2.5 per cent to 3.5 per cent;
2. Standards for the provision of safety costs for railway projects, urban rail transit projects and housing construction projects,from 2.0 per cent to 3 per cent;
3, water conservancy and hydropower projects, power engineering safety costs of the standard,from 2.0 per cent to 2.5 per cent;
4, smelting engineering, mechanical and electrical installation engineering, chemical petroleum engineering, communication engineering safety cost provision standards,The original 1.5 was raised to 2%.
(IV) dangerous goods production and storage enterprises
1, operating income does not exceed 10 million yuan, safety expenses extractionfrom 4 per cent to 4.5 per cent;
2. For the part of operating income exceeding 10 million yuan to 0.1 billion yuan, the standard for extracting safety expensesfrom 2 per cent to 2.25 per cent;
3. If the operating income exceeds 0.1 billion yuan to 1 billion yuan, the safety cost extraction standardFrom 0.5 per cent to 0.55 per cent.
(V) fireworks production enterprises
1, operating income does not exceed 10 million yuan, according to 4.0 extraction;
2. The part of operating income exceeding 10 million yuan to 20 million yuan shall be extracted according to 3%;
3. The part of operating income exceeding 20 million yuan shall be extracted at 2.5.
(VI) machinery manufacturing enterprises
1. If the operating income of the previous year does not exceed 10 million yuan, the provision standard for safety expensesFrom 2 per cent to 2.35 per cent.
2. For the part of the operating income exceeding 10 million yuan to 0.1 billion yuan in the previous year, the provision standard for safety expensesFrom 1% to 1.25%%.
3. For the part of the operating income of the previous year exceeding 0.1 billion yuan to 1 billion yuan, the provision standard for safety expensesFrom 0.2 per cent to 0.25 per cent.
(VII) standards for extraction of oil and gas extraction enterprises in separate columns and subdivisions
1. The standard for extracting the safety cost per unit output of oil and natural gas is: 20 yuan per ton of crude oil and 7.5 yuan per thousand cubic meters of raw gas;
2, underground gas storage enterprises in accordance with the previous year's operating income of 1.5 extraction;
3, drilling, geophysical exploration, logging, logging, downhole operations, oil construction, offshore oil engineering and other enterprises in accordance with the total cost of the project or project 1.7.
(VIII) new civil explosives production (section 10 civil explosives production enterprises), power production and power supply enterprises (section 12 power production and supply enterprises) extraction standards.
Expanding the use of 3. safety production costs
The Measures incorporate the following new elements into the scope of expenditure use:
(I) the construction of emergency rescue team and the preparation and revision of emergency plan;
(II) safety risk classification control and accident hidden danger investigation and rectification expenditure, mechanization, intelligent construction, safety;
(III) production information construction, operation and maintenance and network security expenditure;
(IV) safety production liability insurance expenditure;
Incentive expenditure for (V) employees to discover and report potential accidents;
In addition, the scope of use of safety costs for coal production enterprises has increased:
Expenditure on implementing anti-scour measures in (I) impact ground pressure mines;
(II) intelligent upgrade expenditure;
(III) the promotion and application of new equipment such as coal mine intelligent equipment and coal mine robots;
The scope of use of safety costs for production enterprises in non-coal mining enterprises has increased:
(I) anti-caving top sheet help prevention facilities and equipment, tailings reservoir sales expenses.
The scope of use of safety costs for production enterprises in transportation enterprises has increased:
(I) railway and urban rail transit disaster prevention monitoring and early warning equipment and railway perimeter intrusion alarm system, railway dangerous goods transport safety monitoring equipment expenditure.
Optimization of Management Mechanism of 4. Safety Production Cost
1, simplify the security costs of the delay, less mention of the approval process.
2, the use of enterprise security expenses plan and extraction of the use of the use of no longer for the record requirements.
3, safety production costs from "special account accounting" to "special accounting".
4, the year's provision for security costs is insufficient, the excess from "according to the normal cost channels" to "year-end supplement".
5. Newly-built enterprises and enterprises that have been put into operation for less than a year are further clarified as "the safety production expenses of the enterprise in the current year shall be paid according to the facts, and the end of the year shall be calculated and extracted according to the prescribed standards based on the operating income of the current year".
6. If the balance of the enterprise's production safety expenses at the beginning of the month reaches three times or more of the amount accrued in the previous year, the withdrawal of the enterprise's production safety expenses shall be suspended from the current month until the balance of the enterprise's production safety expenses is less than three times the amount accrued in the previous year. Withdrawal.
7. If the actual use of production safety expenses in the current year is less than 60% of the amount to be accrued in the current year, in addition to information disclosure according to regulations, it shall also submit a written explanation to the people's government at or above the county level before the end of April of the following year, in accordance with the territorial supervision authority, to the department responsible for production safety supervision and management, which has been reviewed by the board of directors, shareholders' meeting and other institutions.
8. Emergency management departments at or above the county level are required to incorporate the extraction and use of production safety expenses of enterprises in the region into regular statistical analysis.
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