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Wei Jian Fei

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Wei Jian Fei Introduction Defining the relevant provisions of the relevant national authorities reported use of specific provisions related to commence Edit this paragraph maintenance fee Profile maintenance fee (also known as the renovation fund): extracts from the cost, earmarked for maintenance simple reproduction of capital is to maintain simple reproduction and development of timber building materials production and construction of forest funds. The Changpu collective forest timber sales price by a certain percentage of extraction; state-owned forest of Changpu according to the standard control, according to the actual cost is included in the cost of wood. The main materials used for road transportation extends river regulation and related engineering facilities, small equipment purchases and other expenses. Use it to build complete fixed assets increasing paid-up capital. The specific management measures by the provinces, autonomous regions, municipalities directly under the Department of Finance (Bureau) regulations. "Maintenance fee" comes from "Income Tax Regulations implementing rules" on the inside of a depreciation of fixed assets "to set aside a fixed asset maintenance fee" can not be depreciated. Maintenance fee to maintain the simple reproduction costs incurred in the coal production enterprises with more than, that part of the funds equivalent to depreciation. Define a dimension Jane Fei, yes refers to the our country the territory of all coal production enterprises (the following referred to as enterprises) from the cost to extract, earmarked used to maintain the simple reproduction funding. Given the original maintenance fee in the coal mine safety investment expenditure for the project has been independent, separate extraction of coal production safety expenses, therefore, The term mine maintenance fee does not include security costs, but including roadway costs. Edit this paragraph with relevant state regulations relevant departments of the State Council, the National Audit Office, State Administration of Taxation, the State Production Safety Commission Office of the provinces, autonomous regions, municipalities, separately listed cities and Xinjiang Production and Construction Corps Range Safety Committee with maintenance fee is mainly used Mine production in the open extension of the normal continuation of deep transformation, so as to ensure the continued stability and safety of mine production, improve efficiency, including: (1) mine (open) to develop extension project; (2) mine (open) transformation ; (3) Mine renewal of fixed assets, renovation and purchase of fixed assets sporadic; (4) mine production supplementary exploration; (5) utilization and the "three wastes" treatment expenses; (6) large-scale demolition of houses 50 mine once more costs and small coal mining range relocation compensation; (7) promotion of new technologies mines; (8) the transformation of a small joint project of mine. Specific provisions National Development and Reform Commission Ministry of Finance, the State Coal Mine Safety Supervision Bureau on the issuance of "Coal Mine Safety and usage management approach" and the "maintenance fee on regulating the management of coal a number of provisions," the notice May 2004 the 21st Cai Jian [2004] No. 119 Provinces, autonomous regions, municipalities, separately listed cities (bureaus), Development and Reform Commission (Planning Commission), Economic and Trade Commission (Economic Commission), Coal Mine Safety Supervision Bureau, the coal industry management department, Beijing, Xinjiang Production and Construction Corps, Office of Coal Mine Safety Supervision, the central management of coal mining enterprises: coal mine safety production facilities for the establishment of long-term investment mechanism, the State Council approved the establishment of coal production enterprises to extract security costs alone system, while coal production maintenance management norms. Ministry of Finance, the National Development and Reform Commission, the State Coal Mine Safety Supervision Bureau in consultation with the China Coal Industry Association opinion, based on the joint development of the "cost of production safety of coal extraction and use of management practices" and "mine maintenance fee on regulating certain management issues regulations. " Is hereby issued, please follow. Of this "notice" by the National Coal Mine Safety Supervision institutions is responsible for forwarding to the the territory of all coal production enterprises. Attachments: 1. Coal Mine Safety and use of management practices on regulating coal mine maintenance fee management issues a number of provisions Cc: the State Council, the National Audit Office, State Administration of Taxation, the State Production Safety Commission Office of the provinces, autonomous regions and municipalities , plans to municipalities, Xinjiang Production and Construction Corps Safety Committee. Annex 1: security costs of coal production and use of management methods to extract the first facility for the establishment of long-term investment in coal mine production safety mechanism, all coal production enterprises within China (hereinafter referred to as enterprises) to establish extraction of Coal Mine Safety (hereinafter referred to as Security costs) system. In order to strengthen the management of security costs, are formulated. Article The term security costs, is an enterprise according to the actual production of coal extracted from the cost, specifically for coal mine safety production facilities of their funds. Article enterprises according to the following criteria, in the monthly cost of extracting security costs. (A) a medium-sized coal mines High gas, coal and gas outburst, spontaneous combustion serious coal mine and a large quantity of water gushing 3 yuan to 8; 2 low gas mine coal 2 yuan to 5 yuan; 3. Opencast 2 yuan to 3 yuan per ton of coal. (Two) small mines a High gas, coal and gas outburst, spontaneous combustion serious coal mine and a large quantity of water gushing 10 yuan; 2 low gas mine coal $ 6. For corporate classification standards, according to the existing national coal industry mine design specification standards; related high and low gas mine and coal and gas outburst defined, based on the current "Coal Mine Safety Regulations" provisions. Prior to the issue under this approach, companies already running by the provincial (including provincial) government departments to develop more security costs extracted standards, in contrast with this approach, according to the higher principles of execution in accordance with prescribed procedures for filing. Article corporate standards and regulations in the floating security costs within their own determination to extract standards, the local competent tax authorities, coal mine safety supervision and management departments for the record. Security costs extracted standards, once established, can not be altered arbitrarily. Do need to change, by the competent tax authorities, coal mine safety supervision and management mechanism for the record, beginning from next year to implement the new extraction standards. Article V security costs in this way within the limits prescribed by the enterprises themselves arrange the use of a special account, earmarking. Annual balance of funds carried forward to next year to allow use. Article VI security costs specific use are: (a) main mine ventilation equipment renovation expenditures; (two) improve and transform mine gas monitoring system and drainage system expenditures; (three) integrated mine improvement and renovation coal and gas outburst expenditure; (four) improve and transform mine fire prevention expenditure; (five) Mine Water improvement and renovation expenditures; (six) improvement and transformation of electrical and mechanical equipment of mine safety equipment and facilities expenses; (seven) improve and distribution system for the transformation of mine safety equipment and facilities expenses; (eight) improve and transform mine transport (upgrade) system safety equipment and facilities expenses; (nine) improve and transform mine integrated dust system expenditures; (ten) other coal mine production safety related expenditure. Article extracted enterprise security costs in the forefront of corporate income tax expenses. Article 8 of the security costs of the accounting problems, according to national unified accounting system processing. Article IX enterprises should earnestly strengthen the Security costs extraction and use the management. Annual use plan should be developed and incorporated into the overall corporate budget. End of the year, corporate security costs should be reported to local extraction and use of competent financial, tax, audit institutions, coal mine safety supervision and management departments for the record, accept supervision. Those who fail to extract and use this approach security costs of the enterprise, the relevant departments should order its rectification in accordance with relevant laws and administrative regulations shall be punished. Tenth of this approach since the issuance date of implementation. Annex 2: maintenance fee on regulating the management of coal certain provisions of the first order to further regulate coal to maintain simple reproduction costs (hereinafter referred to as coal production maintenance) management, improve the investment mechanism of coal to maintain simple reproduction is formulated regulations. The second article of this Provisions, the term coal mine-dimensional Jane Fei, yes refers to the our country the territory of all coal production enterprises (the following referred to as enterprises) from the cost to extract, earmarked used to maintain the simple reproduction funding. Given the original maintenance fee in the coal mine safety investment expenditure for the project has been independent, separate extraction of coal production safety expenses (management approach see annex 1), therefore, the provisions of the alleged mine maintenance fee does not include security costs, but including roadway costs. Article enterprises according to the actual production of coal, according to the following criteria in the monthly cost of extracting coal mine maintenance fee: (a) Hebei, Shanxi, Shandong, Anhui, Jiangsu, Henan, Ningxia,new mercurial 2013, Xinjiang, Yunnan and other provinces ( area) coal, 8-50 million tons of coal; (two) Heilongjiang, Jilin, Liaoning and other provinces coal, coal 8-70 million; (three) Inner Mongolia coal mine, coal 9-50 million; (four) other provinces ( autonomous regions and municipalities) coal, 10-50 million tons of coal. Under this provision prior to the issue, the original enterprise run by the provincial (including provincial) government departments to develop more coal production maintenance extracted standards, in contrast with the regulations, according to the higher principles of execution in accordance with prescribed procedures for filing. Article mine maintenance fee required by the standard extraction of coal enterprises, using their own arrangements. Coal extraction and use of maintenance funds should adhere to the first mention later, the principle of living within our means, earmarking, special accounting. Mine annual maintenance fee balance of funds carried forward to next year to allow use. Article coal production maintenance, mainly for coal production pioneering normal continuation and deepening, technological innovation, so as to ensure the continued stability and safety of mine production and improve efficiency. Specific use are: (a) mine (open) to develop extension project; (two) mine (open) transformation; (three) coal mine renewal of fixed assets, renovation and purchase of fixed assets sporadic; (four) mine production supplementary exploration; (five) utilization and the "three wastes" treatment expenses; (six) demolition of houses once large mines over 50 small coal mining costs and the scope of the relocation compensation; (seven) mine of new technologies; (eight) small mines transformation of joint engineering. Relating to Article 6 coal mine-dimensional Jane Fei's accounting accounting issues, press the national unified accounting system treatment. Article 7 Any units and departments may force companies to extract concentrated Wei Jian Fei. The provisions of Article VIII from the issuance date of execution. Article IX present Provisions no time to matters based upon the previously countries that issued a relevant-dimensional Jane Fei with the provisions and approach to the implementation. Edit this paragraph related reports last December 9, Xian, Shanxi Yuxian large coal mine gas explosion. In recent years,f50, Yuxian coal mine accidents occurred many times. But is such a county, which is used to secure the production of "maintenance fee" he was closing the department or empty empty branch, or interception misappropriation --- Big Yin Pictured Yuxian mine owners wellhead. Xinhua News Agency reporters Ma Yi and Min She Big Yin

Pictured Yuxian mine owners wellhead [1]

Talking about production conditions primitive, an old miner, said: "Under the well, is four stone clamp a piece of meat, had resigned to. "Thus, in 2001-2004, three gas explosion occurred: December 9, 2004, the West Big Yin Yuxian mine gas explosion occurred Sankeng. November 16, 2002, Yuxian Sipan coal mine gas explosion. November 14, 2001, Yuxian the Qing elm coal mine a pit occurs gas explosion. Yuxian county is coal, coal mine safety accidents also prone areas. County each year to an expropriation of coal enterprises maintain a certain amount of coal earmarked to maintain mine simple reproduction, avoid or reduce the occurrence of accidents, referred to as "maintenance fee." However, this amount is not small "maintenance fee" by authorities to close air support either empty, or interception embezzlement, resulting in the majority of mining equipment shabby, poor production conditions, frequent accidents. Sipan Yuxian coal mine gas explosion, authorities identified the direct cause of the accident is to start the motor spark ignition due to excessive gas, only tens of dollars to install a leakage protection devices such incidents can be avoided . Talking about production conditions primitive, an old miner, said: "We used to go down, prop supporting many, a sense of security. Now go down, is four stone clamp a piece of meat, had resigned to." Yuxian audit report because maintenance fee income empty empty branch, with the maintenance fee co-ordinate arrangements for safe production project a mere formality. So, to maintain the simple reproduction of the special Yuxian mine maintenance fee is how to use it? Yuxian County Secretary-second session of the Audit Standing Committee on the thirteenth meeting of the audit report on the work done in this passage: "the county innings is the management of coal mine production safety supervision agencies, co-ordinate arrangements annually through the innings Using superior or county maintenance fee few hundred million or even more than ten million yuan earmarked for the county, township coal mine maintenance of technological reproduction designate a single project, in which 2000 maintenance fee expense 7,375,000 yuan; 2001 Victoria Jane expenses 4,242,000 yuan. innings, but financial information can be seen at the county level maintenance fee income did not realize, so the above maintenance fee expense is an empty number. their operating procedures are: coal mines in accordance with the should be turned over to the county-level maintenance fee amount, assuming the form of a written project report, after a charge of coal enterprises or industrial deputy governor audit, to form a coal mine safety supervision bureau receipt to receive mine maintenance fee (empty closed), coal safety supervision bureau gave a receipt of funds received project funding (empty branch). Upon review, all of the project engineering, project completion and acceptance basically no reports about whether the funds for coal mine safety production of coal mine construction or maintain, in the innings without a written information was available, resulting in maintenance fee innings overall arrangement with the safety production project a mere formality, there are significant security risks can not or pit coal mine to focus investment and remediation. "Safety Production What are the consequences of the project a mere formality? Five months later Sipan coal mine gas explosion, 24 miners were killed in mine accidents was answered: more than 1000 yuan maintenance fee for each mine did not improve production conditions. County innings maintenance fee also misappropriated nearly 120 million yuan. Judging from the book, in 2003, Yuxian maintenance fee levied a total of 10.985 million yuan, respectively,cristiano ronaldo nike mercurial 2013, from the county treasury allocated 2.32 million yuan coal mine rock shop, Dongping mine 3.2 million yuan, 2.2 million yuan Xing Yu coal mines, Yuejin Coal Mine 1.5 million yuan ; Dongping Mine Safety Supervision Bureau has allocated three million yuan. These are truly funded maintenance fee, and then actually spent associated coal mine production safety of it? The answer is no. Audit data show: "Mine received funding, Yuejin, Xing Yu free transfer of funds and other mines credited county headquarters obvious signs of alteration, other accounts that are more hidden mines." This shows that the dimension of more than 1000 million Jane did not charge for the coal production conditions improve, Yuejin, Xing Yu and other mines also be transferred to the county after idling transformation headquarters traces. Not only that, the county government has also coordinated the four mines respective loans 5,000,000 yuan to support the construction of Yuxian Jin Longdong Avenue. In addition, the 2000-2003 four-year period, the county innings also misappropriated maintenance fee 1.1993 million yuan, of which 2000 will be a special maintenance funds were loaned or allocated to subordinate units 118,000 yuan, 22,000 yuan to pay legal fees; 2001 maintenance fee 68,000 yuan loan for working capital, the Village mines should be turned over 291,000 yuan maintenance fee waived, a compensation for the council in the Village dormitory purchase money; 2002 the maintenance fee 26,300 yuan , owed by the courts to enforce the old fee; 2003 paying back 150,000 yuan for emergency centers, coal tube station funds 100,nike mercurial vapor cr7 2013,000 yuan, 20,000 yuan picket equipped models, old coal Development Group wages owed 284,000 yuan, the original revitalization Mine financing housing land requisition 120,000.