Notice of the Ministry of Finance, the Ministry of Public Security and the State Administration of Taxation on the Administration of the Security Protection Fee of the Infrastructure Facilities for Oil, Natural Gas and "San Dian"

财政部、公安部、国家税务总局关于石油天然气和“三电”基础设施安全保护费用管理问题的通知

Promulgating Institution: Ministry of Finance; Ministry of Public Security; State Administration of Taxation

Document Number:Cai Qi [2010] No. 291

Promulgating Date: 10/11/2010

Effective Date:10/11/2010

颁布机关:财政部; 公安部; 国家税务总局

文      号: 财企[2010]291号

颁布时间: 10/11/2010

实施时间: 10/11/2010

To the finance departments (bureaus), public security departments (bureaus), state taxation bureaus and local taxation bureaus of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, the finance bureau and public security bureau of Xinjiang Production and Construction Corps and the relevant centrally administered enterprises,

In order to strengthen the security protection work for the infrastructure facilities for oil, natural gas and power, telecommunication and broadcast television (hereinafter referred to as the "Infrastructure Facilities for Oil, Natural Gas and 'San Dian'"), fulfill the duties of all the parties and improve the long-standing protection mechanism for security protection outlay, the relevant issues are hereby notified as follows in accordance with the prevailing laws and regulations:

    各省、自治区、直辖市、计划单列市财政厅(局)、公安厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局、公安局,有关中央管理企业:

    为加强石油、天然气和电力、电信、广播电视基础设施(以下统称“油气和‘三电’基础设施”)的安全保护工作,落实各方工作责任,健全安全保护经费长效保障机制,根据现行有关法律法规,现就有关问题通知如下:

1. To fulfill the duties in protecting the security of the Infrastructure Facilities for Oil, Natural Gas and "San Dian"

(1) The Infrastructure Facilities for Oil, Natural Gas and "San Dian" are important assets for the production and operation of enterprises as well as important infrastructure facilities and social resources of the State. Their security directly affects the production and operation of enterprises and is related to the economic operation of the State, public security and the living of the public. Enterprises, public security authorities and grassroots organizations jointly shoulder the responsibility of protecting the security of the Infrastructure Facilities for Oil, Natural Gas and "San Dian" and shall, under the leadership of the governments at all levels, actively participate in and promote the working mechanism for security protection that focuses on separate responsibilities and coordinated cooperation and strengthen the security protection work for the Infrastructure Facilities for Oil, Natural Gas and "San Dian".

(2) An enterprise operating the Infrastructure Facilities for Oil, Natural Gas and "San Dian" shall assume the subject responsibility for the safe operation of the infrastructure facilities and shall, under the guidance of the public security authority, strengthen the security protection of the infrastructure facilities, improve the enterprise's internal working mechanism for security protection, perfect the security precaution technology and measures and physical measures and shall, based on the needs of maintenance and urgent repair, organize internal safety precaution forces, set up full time and part time mass prevention team, strengthen drill on precaution and management, strictly prevent illegal criminal activities that steal and damage the Infrastructure Facilities for Oil, Natural Gas and "San Dian".

(3) The public security authority shall strengthen the guidance and supervision of the security protection work for the Infrastructure Facilities for Oil, Natural Gas and "San Dian", effectively crack down on the illegal criminal activities that jeopardize the security of the infrastructure facilities and create a favorable public security environment for the production and operation of enterprises.

(4) All the grassroots organizations shall, under the leadership of the local governments, strengthen the publicity and education on the security protection of infrastructure facilities, organize and mobilize the masses and improve the working mechanism that involves the masses in mass prevention and mass governance.

       一、落实油气和“三电”基础设施安全保护工作责任

    (一)油气和“三电”基础设施既是企业生产经营的重要资产,也是国家重要的基础设施和社会资源,其安全保障直接影响企业生产经营,也事关国家经济运行、公共安全和人民群众的生活。企业、公安机关、基层组织共同负有保障油气和“三电”基础设施安全的责任,要在各级政府领导下,积极参与和推进分工负责、协调配合的安全防范工作机制,加强油气和“三电”基础设施安全保护工作。

    (二)油气和“三电”基础设施营运企业对基础设施安全运行负有主体责任,应当在公安机关指导下加强基础设施的安全保护,健全企业内部安全保护工作机制,完善安全防范的技术措施和物理措施,并结合维护抢修需要,组织内部安全防范力量,组建专职、兼职的群防队伍,加强防范处置演练,严密防范盗抢、破坏油气和“三电”基础设施的违法犯罪活动。

    (三)公安机关要加强对油气和“三电”企业基础设施安全保护工作的指导和监督、有效打击危害基础设施安全的违法犯罪活动,为企业生产经营提供良好的社会治安环境。

    (四)各基层组织在当地政府领导下,加强基础设施安全保护宣传教育,组织和发动群众,健全群众参与群防群治的工作机制。

2. To improve the protection mechanism with respect to the security protection outlay for the Infrastructure Facilities for Oil, Natural Gas and "San Dian"

(1) In accordance with the provisions of the Opinions of the CPC Central Committee and the State Council on the Further Strengthening of the Comprehensive Governance for Public Security (Zhong Fa [2001] No.14), if the local government organizes and commences the work with respect to mass prevention and mass governance for the Infrastructure Facilities for Oil, Natural Gas and "San Dian", the relevant outlay for mass prevention and mass governance activities shall mainly be borne and arranged by the beneficiary enterprise under the principle of "capital contribution by the beneficiary" and the government treasury will provide appropriate subsidy.

(2) The outlay for the security protection work conducted by a public security authority for the Infrastructure Facilities for Oil, Natural Gas and "San Dian" shall be included into the budget of the public security authority and shall be borne and arranged by the finance department of the government at the same level according to the political and legal outlay protection mechanism that features "clear specification of responsibilities, classification of financial burden, separation of revenue and expenditure and protection of the full amount" and the protection measures for the classification of political and legal outlay that features the "classification of items, classification of regions and classification of departments". The public security authority shall internally arrange the budget in a reasonable manner and guarantee the payment of the expenditure for the security protection work for the Infrastructure Facilities for Oil, Natural Gas and "San Dian". Due to the importance of the Infrastructure Facilities for Oil, Natural Gas and "San Dian", the central treasury will increase the scale of the funding as appropriate after taking into account the actual situations of all the regions and will make coordination and arrangement on the existing fund items transferred and paid by the political and legal authorities under the central government to offer appropriate subsidy to the central and western regions.

(3) All the fees incurred by the enterprises from the security protection of their own Infrastructure Facilities for Oil, Natural Gas and "San Dian", including expenditure incurred from participation in joint prevention work and the establishment of part time and full time mass prevention team, shall be borne by the enterprises themselves, included under the item of cost (fee) and may be subject to pretax deduction in accordance with the provisions such as the taxation laws and regulations of the State.

       二、健全油气和“三电”基础设施安全保护经费保障机制

    (一)地方政府组织开展油气和“三电”基础设施群防群治工作的,根据《中共中央国务院关于进一步加强社会治安综合治理的意见》(中发[2001]14号)的规定,有关群防群治经费,按照“谁受益谁出资”的原则,主要由受益企业自行安排解决,政府财政适当补贴。

    (二)公安机关油气和“三电”基础设施安全保护工作经费,按照“明确责任、分类负担、收支脱钩、全额保障”的政法经费保障体制和“分项目、分区域、分部门”的政法经费分类保障办法,纳入公安机关部门预算,由同级政府财政部门统筹安排解决。公安机关内部要合理安排预算,保证油气和“三电”基础设施安全保护工作的经费支出。鉴于油气和“三电”基础设施的重要性,同时考虑各地实际情况,中央财政适当增加资金规模,在现行中央政法转移支付资金项目中统筹安排,对中西部地区给予适当补助。

    (三)企业对自身油气和“三电”基础设施进行安全保护发生的各项费用,包括参加联防工作、组建兼专职群防队伍等发生的支出,由企业自行负担,按规定列入成本(费用),并按照国家税收法律、法规等规定准予税前扣除。

3. To strengthen the administration and supervision of the security protection fee for the Infrastructure Facilities for Oil, Natural Gas and "San Dian"

(1) The finance departments at all levels shall strengthen supervision and examination, urge the enterprises to establish and improve the internal system for the security protection fee for the Infrastructure Facilities for Oil, Natural Gas and "San Dian" and standardize financial management.

All the members that form the joint prevention mechanism shall strictly implement the Decisions of the CPC Central Committee and the State Council on the Governance of Issues such as Unjustified Fee Collection from Enterprises and All Kinds of Apportionments (Zhong Fa [1997] No.14) to prevent all kinds of unjustified apportionments to and unjustified fee collection and fund raising from enterprises operating the Infrastructure Facilities for Oil, Natural Gas and "San Dian" apart from the normal fee collection.

(2) The public security authorities at all levels shall establish and improve the internal financial management system and strengthen the administration of the security protection outlay for the Infrastructure Facilities for Oil, Natural Gas and "San Dian" and improve the efficiency of the utilization of outlay in accordance with the relevant provisions of the State.

(3) The security protection fee disbursedto the enterprises operating the Infrastructure Facilities for Oil, Natural Gas and "San Dian" shall be used in accordance with the provisions and all kinds of apportionments, fee collection and fund raising that are not based on laws and regulations or that are beyond the scope and standard stipulated by the laws and regulations may be rejected and reflected to the Ministry of Finance.

Ministry of Finance

Ministry of Public Security

State Administration of Taxation

October 11, 2010

       三、加强油气和“三电”基础设施安全保护费用的管理和监督

    （一）各级财政部门要加强监督检查，督促企业建立健全油气和“三电”基础设施安全保护费用的内部制度，规范财务管理。

    组成联防机制各成员单位应当严格执行《中共中央国务院关于治理向企业乱收费和各种摊派等问题的决定》（中发[1997]14号），杜绝在正常经费保障之外，对油气和“三电”基础设施营运企业的各种乱摊派、乱收费、乱集资行为。

    （二）各级公安机关要建立健全内部财务管理制度，按照国家有关规定，加强油气和“三电”基础设施安全保护经费的管理，提高经费使用效益。

    （三）油气和“三电”基础设施营运企业列支的安全保护费用应当按规定使用，对没有法律法规依据或者超过法律法规规定范围和标准的各种摊派、收费、集资，有权拒绝，并向财政部反映。

    财政部

   公安部

   国家税务总局

    二○一○年十月十一日