Liang Buwei extract on high-risk industries and enterprises to use security costs question ? Liang Buwei extract on high-risk industries and enterprises to use security costs question High-risk industries and enterprises in order to build safety into long-term mechanism, strengthening financial management of safety in production costs, the Ministry of Finance, the State Administration of Safety Supervision jointly formulated and promulgated the &quot;cost of high-risk industries and enterprises in the financial management of production safety Interim Measures&quot; (the &quot;Interim Measures . &quot;Recently, the Ministry of Finance and Administration of State Security in charge of supervision on the&quot; Interim Measures &quot;of the situation and answered questions. Q: Please brief us about introduction of a &quot;high-risk industries and enterprises in the financial management costs of safety measures&quot; in the background. What is the significance? Administration spokesman safety supervision (hereinafter referred to as a spokesman): safety related to people&#39;s lives and property, relations between reform, development and social stability. The State Council always attach great importance to production safety work, a series of major initiatives taken in recent years to see significant results. However, the national production safety situation is still grim, particularly dangerous goods production, road transport, non-coal mines and other areas of the casualty-prone situation had not fundamentally reversed. This situation is due to many factors. Apart from some localities and units pay enough attention, supervision and corporate responsibility, government security subject is not in place, illegal production and illegal violation of law are quite serious but also there are some deep problems. One of the major reasons for the deep foundation of Safety in Production Jiu Shi weak security system and mechanism is not perfect; part of the local and production unit is not strong sense of safety, security, inadequate investment, safety equipment and facilities need to be updated and supplemented. To this end, the State Council of safety presented to solve deep-seated problems affecting a range of policy measures. 2004 &quot;The State Council on Further Strengthening the Work of Safety&quot; (State No. 20042), for the first time defined the extraction of enterprise security costs, increase business casualty of economic compensation, corporate safety risk mortgage three economic policy. 116 State Council executive meeting on safe production of the 12 proposed fundamental policy, emphasized the importance of the use of economic policy and economic regulation and control measures implemented to promote the safe production of economic policy. In recent years, the party Central Committee and State Council instructions, safety supervision work closely with the Ministry of Finance Administration and other related departments to speed up the formulation of safety policy research. Has established and improved use of coal extraction enterprise security system costs, mine production safety risk mortgage enterprise system; and the Ministry of Finance, Bank of China jointly developed a &quot;safety risk mortgage Interim Measures&quot;; implementation of the &quot;State Council on the prevention of coal mine production safety special provisions for the accident &quot;, and the Ministry of Finance jointly issued a&quot; report of major coal mine production safety hazards and violations incentives &quot;; established fireworks production costs of extraction using the system for enterprise security. &quot;The State Council on Further Strengthening the Work of safety,&quot; make: To ensure the safety of capital investment needed for production, the formation of long-term enterprise security mechanisms for production inputs, drawing coal extraction costs of security experience, the conditions are ripe, and gradually build on the high-risk industries extraction system manufacturer security costs. The mining, construction, production of dangerous goods and road transport costs and other high-risk industry safety study and formulate the system, is carried out under such a background. Extracted through the establishment and implementation of system security costs, further defined into the main responsibility for enterprise security and safety of production inputs for enterprises to establish financial reserves to help change the situation of inadequate investment enterprise security, enterprise security in enhancing the level of production to ensure safety in production enterprises will play an important role in the establishment of long-term enterprise security protection mechanisms of production inputs, so that building a socialist harmonious society is of great significance. Q: What is the cost of production safety? What companies can extract the security cost? Security costs can be used in those areas? Ministry of Enterprise Division (hereinafter referred to leader): safety in production costs is the extraction enterprise in accordance with the required standards, the costs are incurred specifically to improve safety conditions and improve corporate funds, in accordance with enterprise extraction, government regulation, ensure that the needs of standard use of the principles of financial management. Security fee system was originally conceived as high-risk industries and enterprises to improve the safety of equipment, and improve safety conditions, therefore, currently only provides a high-risk industry, companies can extract security costs. Were introduced in 2004 and this year, coal producers and the safety of fireworks manufacturers cost of extraction using the system, this time along with several other high-risk industries release is the result of a careful and comprehensive consideration of research, and also to establish a secure high-risk industries a summary of the cost system. High-risk businesses in different industries, to improve their safety conditions and accident control has different requirements. Therefore, the security costs should not be limited to safety, safety information should also include education and training, major hazard control, etc., are put into operation for the business requirements in accordance with the three initial investment while the safety of facilities, shall not be included. This has put the cost of coal mine safety production company dedicated to mine safety and production facilities, funds invested slightly different. In order to secure the conditions for security costs of the first weakest link, &quot;Interim Measures&quot; Article XIV clearly states: Regulations for the use in this context, enterprises should give priority to meet the security costs of production safety supervision and management departments of corporate security production proposed corrective measures or expenditure required to achieve safety standards. Q: high-risk industry is how to define? Extraction of high-risk industries and enterprises security costs policies apply to those types of businesses? Speakers: high-risk industries usually produce a higher risk factor, easy on the physical damage, harm to the production industry. Such as mining, fireworks production, construction and other industries, as production operations are unique, easy on the individuals involved in the production process of damage. This time companies will need to have adequate security to safeguard their personal safety, to promote safe production. &quot;Provisional Measures&quot; defined the scope of application of high-risk industries and enterprises, including: engaging in mining, dangerous goods production, construction and road transport enterprises and other economic organizations. Where mining is the oil and gas, metal mining, non-metallic ore and other mineral resources exploration and production, or ceased and related activities. Construction is civil engineering, construction, underground construction, line pipe and equipment installation and decoration of new construction, expansion, renovation and mine construction. Dangerous goods is included in the national standard &quot;List of dangerous goods&quot; and the national authorities to determine and publish the &quot;List of toxic chemicals&quot; of items, including military production of dangerous goods and civilian explosives. Road transport refers to the motor vehicle to transport passengers and cargo. Contrast, &quot;the State Council on further strengthening safety in production decisions,&quot; high-risk industries provided enterprise-wide, one no longer has a separate development, including the security system of the coal production cost and the fireworks business; second, according to the views of COSTIND, the military production of dangerous goods is also included in the scope of application of this approach. In addition, a number of risk factors on the smaller non-coal mining enterprises, such as geothermal, hot springs, mineral water, brine mining of salt mines and sand mining, gold mining ship operations, such as small-scale brick clay mine, not included. Q: Please tell us about the state high-risk industries and enterprises under the policy include security costs extracted what? Leader: In general, the &quot;Interim Procedures,&quot; includes three aspects: First, the cost of extracting the safety standards. Provides oil and gas, metal and nonmetal, the nuclear industry mines, quarries and other small-scale mining enterprises, and open-air construction, production of dangerous goods, road transport and other costs of extracting various types of corporate security standards. Before the publication of this approach, the provincial government has formulated and issued corporate security costs extracted using the method of extraction on the high standard in accordance with the principles. Second, the use and management of security costs. Provides for the specific use of the scope of security costs. Includes six areas: improving, upgrading and maintenance of safety equipment, facilities expenditures; with necessary rescue equipment, equipment and field operations personnel security expenditure items; safety inspection and evaluation expenditure; major hazards, the assessment of major accident hazards rectification, monitoring expenditures; safety skills training and to conduct emergency rescue drill expenditures; and other expenses directly related to production safety. In this context, priority should be given for security costs to meet the safety supervision department of the company safety corrective measures proposed or expenditure required to achieve safety standards. Under current practice, enterprise security investment into capital expenditure and revenue expenditure categories, the former as an asset acquisition and construction expenditures through depreciation included in costs; which directly included in the current cost. In order to increase the security of corporate investment to mobilize the enthusiasm, the same time easy to control, &quot;Interim Measures&quot; in accordance with the provisions of corporate security costs after the first use of the principles mentioned, funds were raised through the special account storage, security costs on the use of the formation of asset management requirements and business In the changes, discontinued operations and other circumstances, or to adjust the handling of financial problems, have made the appropriate provisions. Third, financial supervision. Enterprises should promptly and fully withdraw security costs, according to the requirement to use. Annual financial reports to disclose costs of extraction and use of the security situation. By the financial department, production safety supervision department of the enterprise security costs extraction, management, use of supervision. Enterprises fail in this way the cost of extraction and use of safe production safety supervision department shall order the financial sector within a time limit, be warned. Fails to do so by the security regulatory authorities in accordance with relevant laws and regulations for processing. Q: can you tell us about the cost of various types of enterprises extracting safety standards? This standard is how determined? Official: To determine the appropriate types of extraction of different industries standards, we have done a lot SAWS joint research. From the research situation, a small, private, old enterprises for production safety, safety input capacity, production process equipment, safety management generally lag behind medium-sized state-owned, the new enterprise. Implementation of a safety management approach focused on costs, should solve some of the high-risk industries and enterprises lack access to safe production responsibility and capacity inputs. Therefore, the principle of the security costs of extraction to determine the basic safety requirements to meet the low standards also require that the actual invested charged to provision for some can tell. This can force those who lack awareness of or ability to put safety of private or small business safety supervision departments in accordance with the basic safety standards for protection of investment, and medium-sized enterprises can also meet in accordance with the original channel and the level of safety input is required. Security costs of mining enterprises based on monthly yield of extraction of ore mined. Various types of mine ore extraction costs per unit of production safety standards: oil, crude oil 17 yuan per ton; natural gas per thousand cubic meters of raw gas 5 yuan; metal mines, including four yuan per tonne, open pit mine, underground mine 8 yuan per ton; nuclear industry mine, 22 yuan per ton; non-metallic mines, per ton of them open pit mine (cubic meters) 1 yuan per ton of underground mines (cubic meters) 2 yuan; small open quarry, which total 500,000 tons in the following Stripping and the maximum mining height not exceeding 50 meters, products used in construction, quarry, paving the slope type, 0.5 yuan per ton. Construction enterprises to construction and installation cost for the accrued basis. The type of construction safety standards for extracting costs: housing construction, mining 2.0%; power engineering, water conservancy and hydropower engineering, railway engineering, 1.5%; municipal public works, smelting works, mechanical and electrical installation engineering, petrochemical engineering, port and waterway engineering, highway engineering, communications engineering 1.0%. Dangerous goods producers to this year&#39;s actual sales revenue accrual basis, to take over the monthly extraction of regressive manner. Year actual sales income 10 million yuan (inclusive) below, in accordance with the 4% of extract; year&#39;s actual sales revenue from 10 million to 100 million yuan (inclusive) of the part, in accordance with the 2% extract; year&#39;s actual sales revenue 100 million to 1 billion yuan (inclusive) of some, according to extract 0.5%; year&#39;s actual sales revenue of more than 1 billion yuan in part, in accordance with the 0.2% extract. Road transport enterprises operating income for the accrual basis, according to the monthly extraction of the following criteria: 0.5% of the passenger business in accordance with the extract; general freight business in accordance with the 1% extract; of dangerous goods and other special cargo operations in accordance with the 1.5% extract. In addition to the standard extraction also did some special provisions. Consider some of the larger mining companies risk factors, such as coal and coal were (with) raw metal and nonmetal mines, mines under water mining, there is the possibility of spontaneous combustion in mines, the need to protect the building (structure) mining properties and mining below the railway, and other special requirements on the safety of mine, &quot;Provisional Measures&quot; provision according to practical situations Zhong Ti Gaoqi security Feiyongtiqu Biao Zhun, the added extract standard shall not exceed the original standard of 50% extraction. In addition, taking into account the gradual strengthening of the production base with the security, investment needs could be reduced, to prevent excessive extraction of enterprise security costs and capital flows affect the tax base problem, &quot;Provisional Measures&quot; provides small and medium enterprises and large enterprises secure Expense Account balances of funds, respectively, the annual sales income of 5% and 2% above the county level by the local safety supervision department in consultation with the financial departments, enterprises can reduce this year&#39;s raise or less put the security costs. Q: How to extract the security costs of the safety benefit of economic policies put in place, the Government what consideration? Spokesman: At present there are many high-risk industry, production safety hazards, risks are not eliminated, no peace. To set up a business, local, national multi-channel safety input mechanism, to repay historical debts, speeding up technological transformation, to eliminate hidden dangers. As the main responsibility of enterprises must pay attention to safety input, safety input, and enterprise security can be strengthened based on the work, the basis of safety only, safety is guaranteed. Development of national and local sources of radical economic policy is to support enterprises in equipment renewal and transformation, promoting the safety of various types of enterprises to establish normal input mechanism, set up to ensure the safety input of the control mechanism. Implement the State Council decided to implement the safety benefit of economic policy, the key is implementation. General next focus is to increase supervision and inspection of safety into the monitoring as an important part of safety inspection, and urge enterprises to implement and ensure safety of these beneficial economic policies put in place to effectively play the policy root , the effectiveness of the source root of the problem. Preliminary considerations, safety supervision next year, the Ministry of Finance Office will jointly carry out the implementation of the security costs of the policy focus of monitoring. The safety supervision departments have joined the local financial sector supervision and monitoring of the enterprises. To check to verify whether the costs of enterprise security provided by the standard foot, according to the requirement to use? Is put into full production safety? On violations of law should be punished according to law in accordance with regulations. Through the security costs to extract the focus of monitoring, regular monitoring and special monitoring, enables companies to increase investment, provide adequate supervision and corporate law overhaul, depreciation, Victoria Jane fees, security costs and other special funds, the priority for the hidden control and safety technology reform, eliminate backward technology and equipment, and fundamentally promote the upgrading of the level of safety in production enterprises. ?
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