1. When withdrawing safety expenses, borrow: production cost (or current profit and loss) and loan: special reserve.

2. The safety cost of using the extraction is:

(1) belongs to expenses, and the special reserve is directly reduced, which is composed of: special reserve; Loan: bank deposit.

(2) Loans for fixed assets: for projects under construction, taxes payable-VAT payable (input tax); Loan: bank deposit. The fixed assets payable to employees' salaries have reached a predetermined usable state; Borrow: fixed assets; Loans: projects under construction; Borrow: special reserve; Credit: accumulated depreciation.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.26 (20 1 1): Maintenance expenses and safety production expenses accrued by enterprises according to relevant regulations shall not be deducted before tax. The accounting treatment of enterprise security expenses should conform to the provisions of the unified national accounting system.

A description of special reserves and safety production expenses;

Special preparation is a kind of capital reserve, which is mainly used to calculate the safety production expenses, simple reproduction expenses and other similar expenses extracted by enterprises in high-risk industries according to regulations. Enterprises use the extracted time-consuming safety production, which belongs to expenses, and directly offset the special reserve, that is, debit the "special reserve" account and credit the "bank deposit" account.

Special reserve belongs to equity accounting subjects, and its extraction and use will not affect undistributed profits. Safety production fee refers to the safety fee system implemented in mining, construction, dangerous goods production, road transportation, machinery manufacturing, weapons and equipment development, production and testing industries.