The content of the laws and regulations on the administrative measures for the extraction and use of

In accordance with the Work Safety Law of the People's Republic of China.

and other relevant laws and regulations.

Formulate the "Management Measures for the Extraction of Enterprise Safety Production Expenses and the Use of Huimo". The Measures were approved by the Ministry of Finance on February 14, 2012.

The State Administration of Safety Supervision issued the first news in Cai Qi 2012 No. 16. The "Measures" are divided into general provisions and security costs.

The extraction standards, the use of security fees, supervision and management, and the 40 articles of the supplementary provisions in Chapter 5 shall come into force on the date of promulgation. The "Notice on Adjusting the Extraction Standards for Coal Production Safety Expenses and Strengthening the Management and Supervision of the Use of Coal Production Safety Expenses", the "Administrative Measures for the Extraction and Use of Safety Code Resistance Expenses for Fireworks and Firecracker Production Enterprises" and the "Interim Measures for the Financial Management of Safety Production Expenses of Enterprises in High-risk Industries" shall be repealed.

Heavy! The Ministry of Finance and the Ministry of Emergency Response issued the Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses.

Definition and management principles of safety expenses] The safety production expenses (hereinafter referred to as safety expenses) mentioned in these measures refer to the funds that are withdrawn and paid in the cost by the enterprise in accordance with the prescribed standards and are specially used to improve and improve the safety production conditions of the enterprise. The cost of safe burial is managed in accordance with the principle of "enterprise extraction, supervision, ensuring needs, and standardizing use". Article 4 [Connotation of Industry Attributes] The meaning of the following terms in these measures is:

Coal production refers to activities related to the mining of coal resources. Non-coal mining refers to the exploration and production of metal ores, non-metallic ores and other mineral resources, mineral processing, pit closure and tailings pond operation, closure and other related activities. Oil and gas extraction refers to the extraction of oil.

Heavy! The Ministry of Finance and the Ministry of Emergency Response issued the Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses.

Definition and management principles of safety expenses] The safety production expenses (hereinafter referred to as safety expenses) mentioned in these measures refer to the funds that are withdrawn and paid in the cost by the enterprise in accordance with the prescribed standards and are specially used to improve and improve the safety production conditions of the enterprise. Security expenses are managed in accordance with the principle of "enterprise extraction, supervision, ensuring needs, and standardized use". Article 4 [Connotation of Industry Attributes] The meaning of the following terms in these measures is:

Coal production refers to activities related to the mining of coal resources. Non-coal mining refers to the exploration and production of metal ores, non-metallic ores and other mineral resources, mineral processing, pit closure and tailings pond operation, closure and other related activities. Oil and gas liquid rotation refers to oil production.

The administrative measures for the extraction and use of enterprise safety production expenses are as follows:

Article 1 In order to strengthen the management of enterprise safety production expenses, establish a long-term mechanism for enterprise safety production investment, and safeguard the interests of enterprises, employees and the public society.

These measures are formulated in accordance with the "Work Safety Law of the People's Republic of China" and other relevant laws and regulations, as well as the "Opinions of the ***** of the Communist Party of China on Promoting the Reform and Development of the Field of Work Safety", "Decision on Further Strengthening Work Safety in Production" (Guo Fa 2004 No. 2), and "Notice on Further Strengthening Work Safety in Enterprises" (Guo Fa 2010 No. 23).

Article 2 These measures apply to enterprises and other economic organizations directly engaged in coal production, non-coal mining, oil and gas mining, construction engineering, production and storage of dangerous goods, transportation, fireworks production, civil goods production, metallurgy, machinery manufacturing, equipment development, production and testing (including civil aviation and nuclear fuel), power production and production within the territory of the People's Republic of China and other economic organizations (hereinafter referred to as enterprises).

Article 3 The term "enterprise safety production expenses" mentioned in these measures refers to the funds that are withdrawn by enterprises in accordance with the prescribed standards, listed in the costs (expenses), and specially used to improve and improve the safety production conditions of enterprises or projects.

Provisions on the accounting treatment of production safety expenses

The accounting treatment of production safety expenses of enterprises shall conform to the provisions of the unified accounting system of the state. Article 3 of the Interpretation of Accounting Standards for Business Enterprises No. 3 (Cai Hui No. 8) stipulates that the safety production expenses withdrawn by enterprises in high-risk industries in accordance with national regulations shall be included in the cost of relevant products or current profit or loss, and shall be recorded in the "4301 special reserve" account.

When an enterprise uses the extracted safety production expenses, if it is an expense expenditure, the special reserve shall be directly deducted. If an enterprise uses the extracted safety production expenses to form fixed assets, it shall collect the expenses incurred through the "construction in progress" account, and recognize them as fixed assets when the safety project is completed and reaches the intended state of use.

At the same time, the special reserve is offset according to the cost of forming fixed assets, and the accumulated positive fiber depreciation of the same amount is recognized. The fixed asset is not depreciated in subsequent periods.

The closing balance of the 'Special Reserves' account is reflected by the addition of the 'Special Reserves' item between 'Less: Treasury Shares' and 'Surplus Reserves' under the owner's equity of the balance sheet. The maintenance fee withdrawn by the enterprise and other expenses of a similar nature shall be treated mutatis mutandis in accordance with the above provisions.

Where the above provisions were not addressed before the release of this interpretation, retrospective adjustments shall be made.

The above content refers to: Encyclopedia - Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses.