How to claim safety expenses when production has stopped

III. Extraction Principles 3.1 Safety production expenses refer to funds that enterprises allocate from their costs in accordance with prescribed standards, and which are used specifically to improve the safety conditions of the enterprise or project. 3.2 The investment in work safety and the allocation and use of related expenses in this enterprise are managed in accordance with the principle of \"enterprise allocation, **supervision, ensuring necessity, and standardized use\", and are included in the enterprise’s annual budget. 3.3 Enterprises shall calculate the amount to be allocated based on their actual operating revenue from the previous year, using a progressive deduction 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, 3% shall be allocated; (2) For the portion of operating revenue that exceeds 10 million yuan but is up to 100 million yuan, 1.5% shall be allocated; (3) For the portion exceeding 100 million yuan but up to 1 billion yuan, 0.5% shall be allocated; (4) For the portion exceeding 1 billion yuan but up to 5 billion yuan, 0.2% shall be allocated; (5) For the portion exceeding 5 billion yuan but up to 10 billion yuan, 0.1% shall be allocated; (6) For the portion of operating revenue that exceeds 10 billion yuan, 0.05% shall be allocated. 3.4 When the remaining balance of safety expenses at the end of the previous year for small, medium, and micro enterprises reaches 5% of their previous year’s operating income, and for large enterprises it reaches 1.5% of such income, with the approval of the local work safety supervision and management department or coal mine safety inspection agency, as well as the finance department, the enterprise may defer or reduce the amount of safety expenses to be set aside in the current year. VII. Supplementary Provisions 7.1 The use and management of safety production funds are subject to supervision by the departments in charge of safety production supervision and management as well as the financial authorities, in accordance with the law. 7.2 Assets formed from safety expenses are included in the relevant assets for management. 7.3 In the event that the company changes its production activities, suspends production, closes down, or is dissolved, the remaining amount of safety funds shall be used to cover the expenses associated with dealing with the equipment used for the production or storage of hazardous materials, the inventory products, and the raw materials required prior to such change in operations, suspension of production, closure, or dissolution. 7.4 In the event that the company undergoes changes in its equity structure or organizational form due to property rights transfers, corporate restructuring, etc., the remaining safety funds shall continue to be managed and utilized in accordance with these provisions. 7.5 In the event that a company adjusts its business operations, ceases to operate, or undergoes liquidation in accordance with the law, the remaining amount of safety funds shall be transferred to the current period’s earnings or to the liquidation proceeds.

Enterprises use their actual operating revenue from the previous year as the basis for calculation, and apply an excess progressive method to make monthly deductions on an average basis in accordance with the following standards. This sentence is somewhat useful