Administrative Measures for Withdrawal and Use of Coal Production Safety Fees

煤炭生产安全费用提取和使用管理办法

Promulgating Institution: Ministry of Finance; National Development and Reform Commission;State Administration of Coal Mine Safety

Document Number: Cai Jian [2004] No. 119

Promulgating Date: 05/21/2004

Effective Date: 05/21/2004

Revision History: Pursuant to the Administrative Measures for the Accrual and Utilization of Work Safety Funds of Enterprises promulgated on February 14,2012, for any inconsistency between this document and the above measures, such measures shall prevail. 

颁布机关: 财政部; 国家发展和改革委员会; 国家煤矿安全监察局

文      号: 财建[2004]119号

颁布时间: 05/21/2004

实施时间: 05/21/2004

修订记录: 根据2012年2月14日财政部、国家安全生产监督管理总局发布的《企业安全生产费用提取和使用管理办法》，此文件与该办法不一致的，以该办法为准。

  Article 1   In order to establish a mechanism for long-term investment in the facilities for coal mine work safety, all coal mine production enterprises within the territory of China (hereinafter referred to as the "Enterprises") shall establish the system for withdrawal and use of coal mine work safety fee (hereinafter referred to as the "Safety Fee"). With a view to strengthening the administration of Safety Fee, these Measures are hereby formulated.

       第一条  为建立煤矿安全生产设施长效投入机制,我国境内所有煤炭生产企业(以下简称企业)建立提取煤炭生产安全费用(以下简称安全费用)制度。为加强对安全费用的管理,特制定本办法。

  Article 2   For purposes of these Measures, "Safety Fee" shall mean the fund withdrawn by Enterprises from costs based on the actual output of raw coal for work safety facilities.

       第二条  本办法所称安全费用,是指企业按原煤实际产量从成本中提取,专门用于煤矿安全生产设施投入的资金。

  Article 3  Enterprises shall, in accordance with the following standards, on a monthly basis, withdraw Safety Fees from costs.

(1) Large and medium-sized coal mines

(a) With respect to coal mines with high gas emissions, potential for coal gas outbursts, serious spontaneous combustion, or high volume of water inflows, the Safety Fee for coal per ton thereof shall be no less than RMB 3 and no more than RMB 8;

(b) With respect to coal mines with low gas emissions, the Safety Fee for coal per ton thereof shall be no less than RMB 2 and no more than RMB 5; and

(c) With respect to open-pit coal mines, the Safety Fee for coal per ton thereof shall be no less than RMB 2 and no more than RMB 3.

(2) Small-sized coal mines

(a) With respect to coal mines with high gas emissions, potential for coal gas outbursts, serious spontaneous combustion, or high volume of water inflows, the Safety Fee for coal per ton thereof shall be RMB 10; and

(b) With respect to coal mines with low gas emissions, the safety fee for coal per ton thereof shall be RMB 6.

Enterprises shall be classified in accordance with the prevailing national coal mine design specifications; and the definitions of coal mines with high or low gas emissions, or coal mines with potential of coal or gas outburst shall be determined in accordance with the Regulations on Coal Mine Safety.

Prior to the distribution of these Measures, where an Enterprise has implemented the standards for withdrawal of Safety Fees formulated by the government department at or above the provincial level, it shall compare such standards with standard stipulated in these Measures, and implement the standards with higher requirements, and file the standards with relevant departments for record in accordance with the prescribed procedures.

       第三条  企业按下列标准,在成本中按月提取安全费用。

    (一)大中型煤矿

    1.高瓦斯、煤与瓦斯突出、自然发火严重和涌水量大的矿井吨煤3元～8元;

    2.低瓦斯矿井吨煤2元～5元;

    3.露天矿吨煤2元～3元。

    (二)小型煤矿

    1.高瓦斯、煤与瓦斯突出、自然发火严重和涌水量大的矿井吨煤10元;

    2.低瓦斯矿井吨煤6元。

    有关企业分类标准,按现行国家煤炭工业矿井设计规范标准执行;有关高、低瓦斯矿井和煤与瓦斯突出矿井的界定,按现行《煤矿安全规程》的规定执行。

    本办法下发前,企业若已执行经省级(含省级)以上政府部门制定的安全费用提取标准,与本办法相对照,按孰高原则执行,并按规定程序备案。

  Article 4  Where an Enterprise determines the standards for the withdrawal of Safety Fees within the floating range of the above-mentioned standards and provisions, it shall file the same with the relevant local competent tax authorities, coal administration department and coal mine safety supervision authority for record. Once determined, the standards for withdrawal of Safety Fees shall not be changed without approval. Where it is necessary to change the standards, the concerned Enterprise shall file the changed standards with the relevant competent tax authority, coal administration department and coal mine safety supervision authority for record, and implement the same for the next year.

       第四条  企业在上述标准和规定的浮动范围内自行确定安全费用提取标准,报当地主管税务机关、煤炭管理部门和煤矿安全监察机构备案。安全费用提取标准一经确定,不得随意改动。确需变动的,经报主管税务机关、煤炭管理部门和煤矿安全监察机构备案后,从下一年度开始执行新的提取标准。

  Article 5   Within the range prescribed in these Measures, an Enterprise shall arrange the use of Safety Fee at its own discretion, deposits the fee into a special account, and use it for designated purposes. The Safety Fee balance at the year end may be carried over to the next year.

       第五条  安全费用在本办法规定的范围内由企业自行安排使用,专户存储,专款专用。年度结余资金允许结转下年度使用。

  Article 6   Scope of use of the Safety Fee:

(1) Expenditure on replacing and reforming major ventilation equipment in coal mines;

(2) Expenditure on improving and reforming gas monitoring and drainage systems in coal mines;

(3) Expenditure on improving and reforming comprehensive control equipment for coal and gas outburst in mines;

(4) Expenditure on improving and reforming fire control equipment in mines;

(5) Expenditure on improving and reforming equipment for controlling water inflows in mines;

(6) Expenditure on improving and reforming safety protection equipment and facilities for electromechanical equipment in mines;

(7) Expenditure on improving and reforming safety protection equipment and facilities for power supply and distribution systems in mines;

(8) Expenditure on improving and reforming safety protection equipment and facilities for transportation (elevation) systems in mines;

(9) Expenditure on improving and reforming integrated anti-dust systems in mines; and

(10) Other expenditures directly related to coal mine work safety.

       第六条  安全费用具体使用范围是:

    (一)矿井主要通风设备的更新改造支出;

    (二)完善和改造矿井瓦斯监测系统与抽放系统支出;

    (三)完善和改造矿井综合防治煤与瓦斯突出支出;

    (四)完善和改造矿井防灭火支出;

    (五)完善和改造矿井防治水支出;

    (六)完善和改造矿井机电设备的安全防护设备设施支出;

    (七)完善和改造矿井供配电系统的安全防护设备设施支出;

    (八)完善和改造矿井运输(提升)系统的安全防护设备设施支出;

    (九)完善和改造矿井综合防尘系统支出;

    (十)其他与煤矿安全生产直接相关的支出。

  Article 7  The Safety Fee withdrawn by Enterprises shall be disbursed prior to the payment of enterprise income tax of such Enterprises.

       第七条  企业提取的安全费用在缴纳企业所得税前列支。

  Article 8  Matters concerning the accounting of the Safety Fee shall be subject to the uniform national accounting system.

       第八条  有关安全费用的会计核算问题,按国家统一会计制度处理。

  Article 9   Enterprises shall effectively strengthen the administration of withdrawal and use of the Safety Fee; shall formulate an annual plan for using Safety Fee and incorporate it into the overall enterprise budgets. At the end of the then-current year, Enterprises shall file information pertaining to the withdrawal and use of Safety Fee with the competent local authorities of finance, tax and audit, coal administration departments and coal mine safety supervision authorities for record, and accept the supervision thereof. In respect of Enterprises that fail to withdraw and use Safety Fee in accordance with these Measures, the relevant departments shall order them to make corrections within a specified time limit, and impose penalties thereon in accordance with relevant laws and administrative regulations.

       第九条  企业要切实加强安全费用提取和使用管理。应制定年度使用计划,并纳入企业全面预算。年度终了,企业应将安全费用提取和使用情况报当地主管财政、税务、审计机关、煤炭管理部门和煤矿安全监察机构备案,接受监督。对不按本办法提取和使用安全费用的企业,有关部门应责令其限期整改,并按有关法律和行政法规的规定予以处罚。

  Article 10  These Measures shall come into effect on the date of printing and distribution.

       第十条  本办法自印发之日起执行。