Questions regarding safety production expenses [Daily Question 20090316]
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**There are detailed financial regulations regarding expenses for work safety, which stipulate that enterprises producing hazardous materials should allocate such expenses using a progressive deduction method. The question is as follows: If a company’s sales revenue for the previous year was 400 million yuan, what should be the amount of expenses for work safety for this company this year, calculated using the progressive deduction method? It would be helpful to have the relevant guidelines provided. This post was last edited by Wuyuanwu Hui on 2009-3-16 at 08:35.]
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan. This is the correct answer
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478), hazardous goods manufacturing enterprises shall calculate these expenses based on their actual sales revenue for the current year, using an excess progressive method and in accordance with the following standards on a monthly basis: (1) If the actual annual sales revenue is 10 million yuan or less, the expense rate is 4%； (II) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (III) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (IV) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. The company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
Hazardous materials manufacturing enterprises use their actual sales revenue for the current year as the basis for calculation, and make provisions on a monthly basis using an excess progressive deduction method. If the actual annual sales revenue is 10 million yuan or less (inclusive), a provision of 4% shall be made ； For the portion of actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； For the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； For the portion of the actual annual sales revenue that exceeds 1 billion yuan, a levy of 0.2% is applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in High-Risk Industry Enterprises (Caiqi [2006] No. 478): (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a provision of 2% shall be made； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
The relevant information is from: http://news.163.com/06/1228/14/33EFLBP2000120GU.html Hazardous materials manufacturing enterprises use their actual sales revenue for the current year as the basis for calculation, and make deductions on a progressive basis on a monthly basis. If the actual annual sales revenue is 10 million yuan or less (inclusive), a provision of 4% shall be made ； For the portion of actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； For the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； For the portion of the actual annual sales revenue that exceeds 1 billion yuan, a levy of 0.2% is applied. Therefore, the company’s safety production expenses for this year should be: 100000000×2% + 300000000×0.5% = 3500000 yuan
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100 million yuan × 2% + 300 million yuan × 0.5% = 3.5 million yuan.
350,000. Relevant information is available at: http://news.163.com/06/1228/14/33EFLBP2000120GU.html Hazardous goods manufacturing enterprises use their actual sales revenue for the current year as the basis for making these provisions, with deductions being calculated on a progressive scale on a monthly basis. If the actual annual sales revenue is 10 million yuan or less (inclusive), a provision of 4% shall be made ； For the portion of actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； For the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； For the portion of the actual annual sales revenue that exceeds 1 billion yuan, a levy of 0.2% is applied. Therefore, the company’s safety production expenses for this year should be: 100000000×2% + 300000000×0.5% = 3500000 yuan
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan. I’ll give you a little bit too, but I’ve also learned something; thank you. I didn’t know that before
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
Hazardous materials manufacturing enterprises shall use their actual sales revenue for the current year as the basis for calculation: 1. If the actual annual sales revenue is 10 million yuan or less (inclusive), a provision of 4% shall be made； 2. For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； 3. For the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； 4. For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be: 100000000×2% + 300000000×0.5% = 3500000 yuan
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in High-Risk Industries (Caiqi [2006] No. 478): 1. For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； 2. For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； 3. For the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； 4. For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.
In accordance with Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries, Document No. Caiqi [2006] 478: (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (2) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (3) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (4) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. The company’s safety production expenses for this year should be 100 million yuan × 2% + 300 million yuan × 0.5% = 3.5 million yuan.
In accordance with the relevant requirements of Article 9 of the Interim Measures for the Financial Management of Safety Production Expenses in Enterprises in High-Risk Industries (Caiqi [2006] No. 478): (1) For enterprises with actual annual sales revenue of 10 million yuan or less (inclusive), the expense shall be allocated at a rate of 4%； (II) For the portion of the actual annual sales revenue ranging from 10 million yuan to 100 million yuan (inclusive), a levy of 2% shall be applied ； (III) For the portion of the actual annual sales revenue ranging from 100 million yuan to 1,000 million yuan (inclusive), a levy of 0.5% shall be applied ； (IV) For the portion of the actual annual sales revenue that exceeds 1,000 million yuan, a levy of 0.2% shall be applied. Therefore, the company’s safety production expenses for this year should be 100000000×2% + 300000000×0.5% = 3500000 yuan.