136) stipulates that enterprises simultaneously carry out two or more businesses with operating revenue as the basis for the provision of work safety expenses.
The extraction standards are as follows: (1) 3.5% for mine engineering; （2） 3% for railway projects, housing construction projects and urban rail transit projects; （3） Water conservancy and hydropower projects, electric power projects 2.5%; （4） Smelting engineering, mechanical and electrical installation engineering, chemical and petroleum engineering, and communication engineering 2%; （5） Municipal public works, port and waterway engineering, highway engineering 1.5%…
Based on the operating income of the previous year, the accrued amount of this year is determined by the method of excess accrual and withdrawn on an average monthly basis.
The details are as follows: (1) If the operating income of the previous year does not exceed 10 million yuan, it shall be withdrawn at 2.35%; （2） 1.25% of the operating income of the previous year exceeding 10 million yuan to 100 million yuan; （3） 0.25% of the operating income of the previous year exceeding 100 million yuan to 1 billion yuan; （4） 0.1% for the part of operating income exceeding 1 billion yuan to 5 billion yuan in the previous year; （5） 0.05% of the operating income of the previous year exceeding 5 billion yuan.
Based on the cost of construction and installation projects, the construction enterprises of construction projects will calculate and extract the enterprise safety production costs according to the project progress at the end of the month.
If they can be accounted for separately by business category, the work safety expenses of enterprises shall be withdrawn separately according to the provision standard of each business; If they cannot be accounted for separately, the enterprise safety production expenses shall be accrued according to the extraction standard corresponding to the business with the highest proportion of operating income.
According to the Classification and Code of National Economic Industries (GB/T4754), metal products belong to machinery manufacturing enterprises.
How to accrue safety production expenses when the company produces metal products and provides construction services? Article 52 of the Notice of the Emergency Response Department of the Ministry of Finance on Printing and Distributing the Measures for the Administration of the Withdrawal and Use of Work Safety Expenses of Enterprises (CZ [2022] No.