1. [Dangerous Goods Production and Storage enterprise extraction Standard] Dangerous goods production and storage enterprise's actual operating income of the previous year is calculated on the basis of excess regressive method according to the following standards on average monthly withdrawal:
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(1) If the operating income does not exceed 10 million yuan, 4.5% shall be deducted;
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(2) The part of the business income exceeding 10 million yuan to 100 million yuan shall be withdrawn at 2.25%;
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(3) The part of the business income exceeding 100 million yuan to 1 billion yuan shall be deducted at 0.55%;
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(4) The portion of the business income exceeding 1 billion to 5 billion yuan shall be deducted at 0.2%;
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(5) The portion of the business income exceeding 5 billion to 10 billion yuan shall be deducted at 0.1%;
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(6) The portion of the business income exceeding 10 billion yuan shall be deducted at 0.05%.
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For enterprises integrating the production and sales of dangerous goods, when the safety cost is withdrawn from the sales link, the actual operating income of the previous year less the mutual supply income between the internal production and sales link is calculated on the basis of the above standards.
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2. Accounting treatment
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If an enterprise uses the safety production time extracted, which is an expense, it shall directly write off the special reserve.
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(1) The enterprise extracts the safety production expenses
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Borrow: manufacturing expenses; Loan: Special reserve
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(2) Use of security reserves to pay for expenses
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Borrow: Special reserve; Loan: Bank deposit
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(3) Use safety reserves to purchase fixed assets such as safety equipment
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Borrow: construction in progress, taxes payable - VAT payable (input tax); Loan: Bank deposit
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(4) Pay the installation fee
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Borrow: construction in progress; Loan: Bank deposit
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(5) When the intended usable state is reached
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Borrow: fixed assets; Loan: Under construction
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(6) Write down the special reserve according to the cost of forming the fixed asset, and recognize the accumulated depreciation of the same amount, and the fixed asset will not be depreciated in the subsequent period
Security expenses shall be extracted according to the following criteria:
(1) If the business income does not exceed 10 million yuan, 2% shall be withdrawn;
(2) The part of the business income exceeding 10 million yuan to 100 million yuan shall be deducted according to 1%;
(3) The part of the business income exceeding 100 million yuan to 1 billion yuan shall be withdrawn according to 0.2%;
(4) The part of the business income exceeding 1 billion to 5 billion yuan shall be deducted according to 0.1%;
(5) The portion of the business income exceeding 5 billion yuan shall be deducted according to 0.05%