Interim Measures for the Administration of Risk Deposits on Safe Production of Coal Mining Enterprises

煤矿企业安全生产风险抵押金管理暂行办法

 

Promulgating Institution:State Administration of Quality and Technical Supervision; Ministry of Finance

Document Number: Cai Jian [2005] No. 918

Promulgating Date: 12/14/2005

Effective Date: 01/01/2006

 

颁布机关: 国家安全生产监督管理总局; 财政部

文      号: 财建[2005]918号

颁布时间: 12/14/2005

实施时间: 01/01/2006

 

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Decision of the State Council on Further Strengthening Work Safety (Guo Fa [2004] No. 2) to urge coal mining enterprises to raise awareness of work safety, implement the accountability system for work safety, regulate the administration of risk deposits on work safety in coal mining enterprises, and ensure the smooth operation of emergency rescue and disaster relief activities.

       第一条  为了强化煤矿企业安全生产意识,落实安全生产责任,规范煤矿企业安全生产风险抵押金的管理,保证煤矿生产安全事故抢险、救灾工作的顺利进行,根据《国务院关于进一步加强安全生产工作的决定》(国发[2004]2号),制定本办法。

  Article 2   For the purposes of these Measures, "risk deposits on work safety in coal mining enterprises" (hereinafter referred to as "risk deposits") shall mean a special fund deposited in a special account by a coal mining enterprise in the name of the legal person thereof, which is dedicated for the purposes of emergency rescue, disaster relief and post-disaster recovery.

       第二条  本办法所称煤矿企业安全生产风险抵押金(以下简称风险抵押金),是指煤矿企业以其法人名义将本企业资金专户存储,用于本企业生产安全事故抢险、救灾和善后处理的专项资金。

  Article 3   These Measures shall apply to all coal mining enterprises within the territory of China, including group companies, head offices, coal mining administrations and coal mines.

       第三条  本办法适用于我国境内所有煤矿企业，包括集团公司、总公司、矿务局、煤矿等。

Chapter 2: Depositing of Risk Deposits

第二章  风险抵押金的存储

  Article 4   According to the production capacity decided (designed) by a coal mining enterprise or specified in the coal mining license, the risk deposit shall be deposited according to the following standards:

(1) For a production capacity of not more than 30,000 tons, RMB 600,000 to RMB 1 million shall be deposited;

(2) For a production capacity of more than 30,000 tons but not more than 90,000 tons, RMB 1.5 million to 2 million shall be deposited;

(3) For a production capacity of more than 90,000 tons but not more than 150,000 tons, RMB 2.5 million to 3 million shall be deposited;

(4) For a production capacity of more than 150,000 tons, an additional RMB 500,000 shall be deposited for every 100,000 tons in excess of 3 million.

The accumulated amount of risk deposit shall be limited to RMB 6 million.

       第四条  按照煤矿企业核定(设计)或者采矿许可证确定的生产能力,风险抵押金按以下标准存储:

    (一)3万吨以下(含3万吨)存储60—100万元;

    (二)3万吨以上至9万吨(含9万吨)存储150—200万元;

    (三)9万吨以上至15万吨(含15万吨)存储250—300万元;

    (四)15万吨以上,以300万元为基数,每增加10万吨增加50万元。

    风险抵押金累计达到600万元时不再存储。

  Article 5   Departments for the administration of work safety under the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as "provincial administrations of work safety") shall, in conjunction with the finance authorities at the same level, determine the specific amount of risk deposit applicable to each mining enterprise according to its level and in light of its production capacity and safety evaluation during its normal production and operation.

If the standards of risk deposits, set forth by the relevant authorities under provincial people's governments prior to the promulgation of these Measures, are higher than the upper limit as prescribed in Article 4 hereof, such previously promulgated standards shall prevail and be filed with relevant authorities for record pursuant to prescribed procedures.

       第五条  各省、自治区、直辖市人民政府安全生产监督管理部门(以下简称省级安全生产监督管理部门)及同级财政部门根据煤矿企业正常生产经营期间的规模产量和安全程度评估等有关因素,在相应分档区间内确定风险抵押金具体存储数额。

    本办法颁发前,省级人民政府有关部门制定的风险抵押金存储标准高于本办法第四条规定标准上限的,仍按照原标准执行,并按规定程序报有关部门备案。

  Article 6    The risk deposit shall be deposited pursuant to the following provisions:

(1) The risk deposit shall be deposited by a coal mining enterprise in full as scheduled. A coal mining enterprise shall not delay deposit, make insufficient deposit or refrain from depositing the risk deposit on account of the alteration of its legal representative, or suspension of operations for rectifications, and are not allowed to apportion the risk deposit to its employees in any forms;

(2) The amount of risk deposit shall be determined and issued by administrations of work safety at the provincial, municipal and county level together with finance authorities at the same level;

(3) The risk deposit shall be subject to special account management. A coal mining enterprise shall open a special risk deposit account at a risk deposit agency bank (hereinafter referred to as "an agency bank") designated by a provincial administration of work safety and the finance authority at the same level, and deposit the risk deposit in a lump sum into said special risk deposit account within one month of service of the determination notice.

(4) Specific regulatory measures for the risk deposit shall be formulated by the provincial administration of work safety and the finance authority at the same level, in consultation with the agency bank.

       第六条  风险抵押金按以下规定存储:

    （一）风险抵押金由煤矿企业按时足额存储。煤矿企业不得因变更企业法定代表人、停产整顿等情况迟（缓）存、少存或不存风险抵押金，也不得以任何形式向职工摊派风险抵押金;

    （二）风险抵押金存储数额由省、市、县级安全生产监督管理部门及同级财政部门核定下达;

    （三）风险抵押金实行专户管理。煤矿企业到经省级安全生产监督管理部门及同级财政部门指定的风险抵押金代理银行（以下简称代理银行）开设风险抵押金专户，并于核定通知送达后1个月内，将风险抵押金一次性存入代理银行风险抵押金专户;

    （四）风险抵押金专户资金的具体监管办法，由省级安全生产监督管理部门及同级财政部门商代理银行制定。

Chapter 3: Utilization of Risk Deposits

第三章  风险抵押金的使用

  Article 7    The utilization scope of risk deposits shall include:

(1) For covering the expenditures directly incurred to coal mining enterprises for emergency rescue or disaster relief in the event of work safety accidents; and

(2) For covering the expenditures directly incurred to coal mining enterprises for post-disaster recovery in the event of work safety accidents.

Expenditures incurred to coal mining enterprises for emergency rescue, disaster relief and post-disaster recovery in the event of work safety accidents shall be in principle paid by coal mining enterprises first. Where situations require the utilization of the risk deposits in special accounts, coal mining enterprises shall complete the relevant formalities with the agency banks, subject to the approval of the relevant administrations of work safety and finance authorities at the same level.

       第七条  风险抵押金的使用范围为:

    (一)煤矿企业为处理本企业生产安全事故而直接发生的抢险、救灾费用支出;

    (二)煤矿企业为处理本企业生产安全事故善后事宜而直接发生的费用支出。

    煤矿企业发生生产安全事故后产生的抢险、救灾及善后处理费用,原则上应由煤矿企业先行支付。确需动用风险抵押金专户资金的,经安全生产监督管理部门及同级财政部门批准,由煤矿企业到代理银行具体办理有关手续。

  Article 8   Under any of following circumstances, administrations of work safety at the provincial, municipal and county level together with finance authorities at the same level may, according to the needs of coal mining enterprises during emergency rescue, disaster relief and post-disaster recovery, allow the enterprises to use the risk deposits, in part or in full, as the funds for emergency rescue, disaster relief and post-disaster recovery:

(1) Where the responsible persons of coal mining enterprises absconds after the occurrence of work safety accident; or

(2) Where coal mining enterprises fail to take the initiative to bear the relevant responsibilities or make payment for covering emergency rescue, disaster relief and post-disaster treatment expenses within the specified time limit after the occurrence of work safety accidents.

       第八条  发生下列情形之一的，省、市、县级安全生产监督管理部门及同级财政部门可以根据煤矿企业生产安全事故抢险、救灾及善后处理工作需要，将风险抵押金部分或者全部转作事故抢险、救灾和善后处理所需资金:

    （一）煤矿企业负责人在生产安全事故发生后逃逸的;

    （二）煤矿企业生产安全事故发生后，在规定时间内未主动承担责任，支付抢险、救灾及善后处理费用的。

Chapter 4: Management of Risk Deposits

第四章  风险抵押金的管理

  Article 9   Risk deposits shall be subject to hierarchical management by administrations of work safety at the provincial, municipal and county level together with finance authorities at the same level. The risk deposit of a coal mining enterprise under the direct administration of the Central Government shall be managed according the territorial administration principle, determined by the relevant provincial administration of work safety in conjunction with the finance authority at the same, and submitted to the State Administration of Work Safety and the Ministry of Finance for record-filing.

       第九条  风险抵押金实行分级管理,由省、市、县级安全生产监督管理部门及同级财政部门共同负责。中央管理煤矿企业的风险抵押金,按照属地原则管理,由所在地省级安全生产监督管理部门及同级财政部门确定后报国家安全生产监督管理总局及财政部备案。

  Article 10   Where a coal mining enterprise incurs no work safety accident during its continuous production and operation in the then-current year, therefore does not use its risk deposit during the year, its risk deposit shall be automatically carried forward and it no longer needs to deposit any risk deposit in the following year. Where the enterprise incurs a work safety accident and uses its risk deposit in the then-current year, the relevant administration of work safety at the provincial, municipal or county level and the finance authority at the same level shall re-determine the amount of risk deposit for said coal mining enterprise and inform, in a timely manner, said enterprise of the same, and the enterprise shall make necessary supplement payment for the re-determined risk deposit according to the specified standards, within one month of service of the determination notice.

       第十条  煤矿企业持续生产经营期间,当年未发生生产安全事故、没有动用风险抵押金的,风险抵押金自然结转,下年不再存储。当年发生生产安全事故、动用风险抵押金的,省、市、县级安全生产监督管理部门及同级财政部门应当重新核定煤矿企业应存储的风险抵押金数额,并及时告知煤矿企业,煤矿企业在核定通知送达后1个月内按规定标准将风险抵押金补齐。

  Article 11    Where a coal mining enterprise incurs a relatively significant change in its production and operation scale, the relevant administration of work safety at the provincial, municipal or county level together with the finance authority at the same level shall adjust the amount of its risk deposit by the end of the first quarter of the next year, and shall require said enterprise to supplement (or get refunded) the risk deposit based on the adjustment.

       第十一条  煤矿企业生产经营规模如发生较大变化,省、市、县级安全生产监督管理部门及同级财政部门应于下年度第一季度结束前调整其风险抵押金存储数额,并按照调整后的差额通知煤矿企业补存(退还)风险抵押金。

  Article 12   Where a coal mining enterprise closes down, goes bankruptcy or changes its engagement field and moves into other industries in accordance with the law, the enterprise shall file an application for the discretionary use of the remaining risk deposit in its special account. After such application is approved by the relevant administration of work safety at the provincial, municipal or county level in conjunction with the finance authority at the same level, the enterprise may use the remaining risk deposit at its own discretion.

       第十二条  煤矿企业依法关闭、破产或者转为其他行业的,由企业提出申请,经省、市、县级安全生产监督管理部门及同级财政部门核准后,企业按照国家有关规定自主支配其风险抵押金专户结存资金。

  Article 13   The amount of risk deposit that has been actually spent shall be included in the costs of a coal mining enterprise prior to the payment for the enterprises income taxes. The State's uniform accounting system shall apply to the relevant accounting issues.

       第十三条  风险抵押金实际支出时计入煤矿企业成本,在缴纳企业所得税前列支。有关会计核算问题,按照国家统一会计制度处理。

  Article 14    Provincial administrations of work safety and finance authorities at the same level shall, within three months after the end of each year, report the deposit, use and management of risk deposits over the previous year in their jurisdictions to the State Administration of Work Safety and the Ministry of Finance.

       第十四条  每年年度终了后3个月内,省级安全生产监督管理部门及同级财政部门将上年度本地区风险抵押金存储、使用、管理有关情况报国家安全生产监督管理总局及财政部。

  Article 15    Misappropriation of risk deposits is strictly prohibited. Any administration of work safety, finance authority at the same level or personnel thereof that misappropriates the risk deposits or violates these Measures and relevant laws and regulations of the State shall be punished pursuant to relevant provisions of the State.

       第十五条  风险抵押金应当专款专用，不得挪用。安全生产监督管理部门、同级财政部门及其工作人员有挪用风险抵押金等违反本办法及国家有关法律法规行为的，依照国家有关规定进行处理。

Chapter 5: Supplementary Provisions

第五章  附则

  Article 16   A provincial administration of work safety shall, in conjunction with the finance authority at the same level, formulate specific implementation measures in accordance with these Measures.

       第十六条  省级安全生产监督管理部门及同级财政部门可以根据本办法制定具体实施办法。

  Article 17   These Measures shall apply to an internal coal mine of a non-coal mining enterprise as a reference.

       第十七条  非煤矿企业的内部煤矿比照本办法执行。

  Article 18   The Ministry of Finance and the State Administration of Work Safety shall be responsible for the interpretation of these Measures.

       第十八条  本办法由财政部、国家安全生产监督管理总局负责解释。

  Article 19   These Measures shall take effect from January 1, 2006.

       第十九条  本办法自2006年1月1日起施行。