Circular on Printing and Distributing the Administrative Measures for the Withdrawal and Use of Expenses for Safety Production of Enterprises
Circular on Printing and Distributing the Administrative Measures for the Withdrawal and Use of Expenses for Safety Production of Enterprises
Circular on Printing and Distributing the Administrative Measures for the Withdrawal and Use of Expenses for Safety Production of Enterprises
Cai Qi [2012] No.16
February 14, 2012
The financial departments (bureaus) and the administration of work safety of all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the state plan, the Finance Bureau and the Work Safety Administration of the Xinjiang Production and Construction Corps and relevant centrally-managed enterprises.
For the purposes of establishing the long-term mechanism of enterprises' safety production input, enhancing the administration of expenses for safety production, ensuring enterprises' investment in safety production and protecting the interests of enterprises and workers and the public interests, the Ministry of Finance and the State Administration of Work Safety have formulated the Administrative Measures for the Withdrawal and Use of Expenses for Safety Production of Enterprises in accordance with the Law of the People's Republic of China on Work Safety, relevant laws and regulations, and relevant decisions of the State Council. We hereby transit them to you for earnest implementation.
Attached: Administrative Measures for the Withdrawal and Use of Expenses for Safety Production of Enterprises
Chapter I General Provisions
Article 1 For the purposes of establishing the long-term mechanism of enterprises' safety production input, enhancing the administration of expenses for safety production, ensuring enterprises' investment in safety production and protecting the interests of enterprises and workers and the public interests, these Measures are formulated in accordance with the Law of the People's Republic of China on Work Safety, relevant laws and regulations, the Decision of the State Council on Enhancing Safety Production Work (Guo Fa [2004] No. 2) and the Circular of the State Council on Further Enhancing Enterprises' Safety Production Work (Guo Fa [2010] No. 23).
Article 2 Theses Measures shall apply to enterprises and other economic organizations which directly engage in coal production, non-coal mine exploitation, construction projects, dangerous cargo productions and storage, transportation, production of fireworks and firecrackers, metallurgy, machinery manufacturing, the development, production and experiment of weaponry (including civil aviation and nuclear fuels) (hereinafter referred to as the Enterprises).
Article 3 The expenses for safety production herein refer to the capitals withdrawn and disbursed from the costs and expenses by enterprises subject to relevant standards for improvement of the safety production conditions of enterprises or projects (hereinafter referred to as the "Safety Expenses").
The Safety Expenses shall be administrated pursuant to the principle of "withdrawn by enterprises, supervised by governments, meeting the demand and orderly used".
Article 4 The terms referred to herein are defined as follows:
Coal Production refers to the activities related to the exploitation of coal resources.
Non-coal mine exploitation refers to the activities of exploration operation and production, beneficiation, pit closing and the operation and closing of tailings ponds with respect to petroleum, natural gas, coalbed methane (ground exploitation), metal, non-metal and other mineral resources.
Construction projects refer to the new construction, renovation, or expanded construction of civil engineering, constructional engineering, sinking and driving engineering, installation and decoration of pipelines and equipment and mine construction.
Dangerous cargo refers to the articles as listed in the state standards as the List of Dangerous Cargo (GB12268) and the Catalogue of Dangerous Chemicals.
Fireworks and firecrackers refer to products of fireworks and firecrackers and such articles as used to produce fireworks and firecrackers, including civil black powders, gunpowder and ignition harness, etc.
Transportation includes road transportation, water transportation, railway transportation and pipeline transportation. Road transportation refers to passenger and cargo transportation via motor vehicles; water transportation refers to passenger and cargo transportation, harbor handling and stockpiling via transport ships; railway transportation refers to passenger and cargo transportation via trains (inclusive of high-speed railway and interurban railway); and pipeline transportation refers to liquid and gas material transportation via pipelines.
Metallurgy refers to the activities of smelting, rolling and processing of metallic minerals, including the smelting, production and processing of black metals, nonferrous metals and gold etc., as well as the production of auxiliary process supporting the major process with respect to carbon and fire resistant materials etc.
Machinery manufacturing refers to the manufacturing activities with respect to varieties of power machinery, metallurgical mining machinery, transportation machinery, agricultural machinery, tools, apparatus, instruments, special equipment, medium and large ships, petroleum refining equipment and other machinery.
Development, production and experiment of weaponry include the scientific research, production, experiment, storage, destruction and maintenance support, etc. of weaponry and ammunition.
Chapter II Standards for Withdrawal of Safety Expenses
Article 5 Coal production enterprises shall withdraw the Safety Expenses on a monthly basis subject to the output of exploited raw coal. The standards for withdrawal of Safety Expenses per unit output regarding varieties of raw coal are as follow:
1. Coal (petrography) and gas (carbon dioxide) outburst mine and highly gassy mine: CNY30 per ton of coal;
2. Other underground mines: CNY15 per ton of coal;
3. Strip mine: CNY5 per ton of coal.
The grading of mine gas shall be conducted in compliance with the Safety Procedures for Coal Mine and the Standards for Grading and Appraisal of Mine Gas.
Article 6 Non-coal mine exploitation enterprises shall withdraw the safety costs on a monthly basis subject to the output of exploited raw ore. The standards for withdrawal of Safety Expenses per unit output regarding varieties of raw ore are as follow:
1. Petroleum: CNY17 per ton of crude oil;
2. Natural gas and coalbed methane (ground exploitation): CNY5 per thousand cubic meters of original gas;
3. Metal mine: strip mine - CNY5 per ton; underground mine - CNY10 per ton;
4. Nuclear industry mine: CNY25 per ton;
5. Non-metal mine: strip mine - CNY2 per ton; underground mine - CNY4 per ton;
6. Small strip quarries, namely strip quarries with a yearly stripping volume less than 500,000 tons and a mining height lower than 50 meters whose products are used in construction and paving: CNY1 per ton;
7. Tailings ponds shall be calculated based on the tailings volume put into storage: third class or above - CNY1 per ton; fourth class and fifth class - CNY1.5 per ton.
In the event of tailings ponds closed prior to the distribution hereof, the Safety Expenses shall be withdrawn based on the effective storage capacity of stockpiled tailings: for storage capacity below 1 million cubic meters - CNY50,000 per year; for storage capacity over 1 million cubic meters - CNY30,000 per increased 1 million cubic meters, with a maximum amount up to CNY300,000 per year.
The output of raw ore shall exclude metal mine, the tailings ponds of non-metal mine and the tailings and low-grade ore for integrated utilization from waste-rock yards.
The Safety Expenses per unit with respect to geological exploration shall be withdrawn by 2% of the total costs of such geological exploration projects or engineering.
Article 7 Enterprises engaged in construction works shall withdraw the Safety Expenses based on the cost of construction and installation work. The standards for withdrawal of Safety Expenses with respect to varieties of construction projects are as follows:
1. Mine engineering: 2.5%;
2. House constructional engineering, hydraulic and hydro-power engineering, electric power engineering, railway engineering and urban railway traffic engineering: 2.0%;
3. Municipal public engineering, smelting engineering, mechanical and electrical installation engineering, chemical petroleum engineering, port and waterway engineering, highway engineering and communication engineering: 1.5%.
The Safety Expenses withdrawn by enterprises engaged in construction projects shall be listed in construction costs and shall not be reduced or deducted instead of out-of-bidding administration in the event of competitive bidding.
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