Regarding the allocation of funds for work safety management, at what cumulative amount can the allocations be suspended? If anyone knows, please let me know
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Enterprises that produce and store hazardous materials shall calculate the amount to be set aside based on their actual operating revenue from the previous year, using an excess progressive method and allocating it evenly on a monthly basis according to the following standards: (1) If the operating revenue is 10 million yuan or less, 4% shall be set aside； (II) For those with operating income not exceeding 10 million yuan, the extraction rate is 4% ； (III) For the portion of operating income exceeding 100 million yuan but up to 1 billion yuan, a levy of 0.5% shall be applied ； For the portion of operating revenue exceeding 1 billion yuan, a levy of 0.2% is applied.
(II) For the portion of operating income ranging from 10 million yuan to 100 million yuan, a levy of 2% shall be applied； ~
Who knows how much needs to be accumulated before there’s no need to withdraw any more!
Who knows how much needs to be accumulated before there’s no need to withdraw any more!
It is calculated based on the operating income of the previous year
Safety production management expenses must be invested in the current year; how can they be accumulated? Unless you haven’t invested at all!
Withdrawals are made annually in accordance with these rules, amounting to the same amount as specified; there is no such thing as a suspension of these withdrawals. Even for the portion of revenue that exceeds 1 billion, the withdrawal rate remains 0.2%. Don’t think that a larger base figure means a higher total amount to be extracted; a large base figure indicates a larger scale of production facilities, which in turn requires more safety equipment, so safety-related expenses will inevitably be substantial
As a simple example: assuming the sales volume in 2019 was 1.3 billion, the total amount to be withdrawn in 2020 would be 1,000*4% + 9,000*2% + 90,000*0.5% + 30,000*0.2% = 7.3 million. The average monthly withdrawal amount would then be 7.3 million/12 = 608,300. This amount to be withdrawn must be taken out; the actual withdrawal can only be higher, not lower. Any unused amount is carried over to the following month or year
Then, in the following year, deductions continue to be made based on the sales volume of the previous year, regardless of whether there is a balance in your account.
When the surplus of safety funds held by small, medium, and micro enterprises as well as large enterprises at the end of the previous year reached 5% and 1.5% of their respective annual revenue from business operations, with the approval of the local work safety supervision and management department or coal mine safety inspection agency, in conjunction with the finance department, such enterprises may defer or reduce the amount of safety funds they need to set aside for that year.