problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature nd purity, and to enhance the ability of partcommittees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \happy\omise\point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committemade on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party
财政部 国家安全生产监督管理总局有关负责人就《企业安全生产费用提取和使用管理办法》答记者
问
为了建立企业安全生产投入长效机制，加强安全生产费用管理，保障企业安全生产资金投入，维护企业、职工以及社会公共利益，财政部、安全监管总局于近日联合发布了《企业安全生产费用提取和使用管理办法》（以下简称《办法》）。日前，财政部、安全监管总局有关负责人就《办法》有关情况回答了记者提问。 问：财政部、安全监管总局曾制定出台过安全生产费用有关政策，这次发布《办法》有何背景，与此前出台的政策有什么区别和联系？
答：2004年以来，财政部会同国家发展改革委、安全监管总局等部门，为落实《国务院关于加强安全生产工作的决定》（国发〔2004〕2号），先后制定并实施了《煤炭生产安全费用提取和使用管理办法》（财建〔2004〕119号）、《关于调整煤炭生产安全费用提取标准、加强煤炭生产安全费用使用管理与监督的通知》（财建〔2005〕168号）、《烟花爆竹生产企业安全费用提取与使用管理办法》（财建〔2006〕180号）和《高危行业企业安全生产费用财务管理暂行办法》（财企〔2006〕478号）。这些办法（以下简称原办法）的制定和实施，对于高危行业企业提升安全生产能力发挥了重要作用。
但是，随着形势的变化，安全生产费用制度在提取标准、适用范围、使用方向、配套政策等方面需要调整和完善，企业对此呼声较大。国务院高度重视加强安全生产工作，《国务院关于进一步加强企业安全生产工作的通知》（国发[2010]23号）明确要求“进一步完善高危行业企业安全生产费用财务管理制度，研究提高安全生产费用提取下限标准，适当扩大适用范围”。为了建立了安全生
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \e a representative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \ough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\biggest political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the undamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leadingcadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the massesproblems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of partcommittees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \happy\omise\point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committemade on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out te mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party产投入的长效机制，在总结经验、广泛调研、征求意见基础上，我们对原办法进行了整合、修改、补充和完善，形成了统一的《办法》，以满足企业安全生产新形势的需求，进一步加强企业安全生产保障能力。《办法》自发布之日起实施，原办法及相关文件中涉及安全生产费的规定同时废止。
问：与原办法相比，《办法》有哪些主要变化？
答：根据国务院要求和安全生产管理需要，与原办法相比，《办法》的主要变化有：一是扩大了政策的适用范围，将需要重点加强安全生产工作的冶金、机械制造和武器装备研制三类行业纳入了适用范围，同时拓展了原非煤矿山、危险品生产、交通运输行业的适用领域，如非煤矿山行业中增加了煤层气开采等。二是提高了安全生产费用的提取标准，具体情况在《办法》中已做了详细规定。三是扩大并细化了安全生产费用的使用范围，不再局限于安全生产设施，增加了一些安全预防性的投入和预防职业危害、减少事故损失等方面的支出。
问：扩大适用范围后，《办法》适用于哪些企业？
答：《办法》适用于在中华人民共和国境内直接从事煤炭生产、非煤矿山开采、建设工程施工、危险品生产与储存、交通运输、烟花爆竹生产、冶金、机械制造、武器装备研制生产与试验（含民用航空及核燃料）的企业，以及其他经济组织。
问：《办法》对有关行业企业安全生产费用规定了不同提取标准，那么混业经营的企业如何提取安全生产费用？
答：混业经营企业，如能按业务类别分别核算的，以各类业务营业收入为计提依据，按各自标准分别提取安全费用；如不能分别核算的，以全部业务收入为计提依据，按主营业务计提标准提取安全费用。
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \e a representative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \ough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\biggest political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leadingcadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the massesproblems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of partcommittees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \d is summed up these new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \happy\omise\point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committemade on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party 问：《办法》对企业安全生产费用管理有哪些要求？
答：企业应当加强安全费用管理，编制年度安全费用提取和使用计划，纳入企业财务预算。企业提取的安全费用应当按照统一的会计制度规定单独核算，按照《办法》规定的范围安排使用，不得挤占、挪用。年度结余资金结转下年度使用，当年计提安全费用不足的，超出部分按正常成本费用渠道列支。 企业提取的安全费用属于企业自提自用资金，其他单位和部门不得采取收取、代管等形式对其进行集中管理和使用。为了确保安全生产费用于安全生产，按照税收规定，安全生产费在使用时税前扣除，提取时不扣除。企业要认真贯彻落实，足额提取，按规定专项用于安全生产。
问：财政部国家安全生产监督管理总局在督促落实《办法》方面有何打算？
答：我们准备从以下几个方面开展工作，督促《办法》的贯彻落实：
一是做好宣传工作。加强对重点行业、重点领域的宣传力度，通过报刊、网络等渠道扩大宣传范围、增强宣传效果，将政策落到实处。
二是加大督促检查力度。各级安全监管部门要将安全生产费用提取和使用作为安全监察执法的重要内容，督促企业贯彻实施。
三是做好解释说明。及时解决政策执行中可能出现的问题，更好地服务企业，保证政策执行和落实到位，充分发挥安全生产费用政策在引导企业加大安全生产投入、提交企业安全生产水平等方面的作用。
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \e a representative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \ough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\biggest political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \d:\construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leadingcadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses