The standards for accruing safety production fees are: 1. According to the "Interim Measures", safety fees for mining enterprises are withdrawn on a monthly basis based on the mining raw ore output and unit output extraction standards; 2. Construction enterprises use 1% of the construction and installation project cost.

%-2% is accrued; 3. Dangerous goods production enterprises use the actual sales revenue of the year as the base to withdraw monthly in a regressive manner; 4. Road transportation enterprises use 0.5%-1.5% of operating income as the basis for accrual.

5. When the balance of the special safety account of small and medium-sized enterprises and large enterprises at the end of the previous year reaches 5% and 2% of the company's sales revenue in the previous year respectively, with the consent of the local production safety supervision and management department and the financial department at or above the county level, the company can defer the payment this year.

Raise or minimize security charges.

: Production safety expenses (safety expenses for short) refer to funds that are withdrawn by enterprises in accordance with prescribed standards and listed in costs, and are specifically used to improve and improve the safety production conditions of enterprises.

Security expenses are financially managed in accordance with the principles of "enterprise extraction, government supervision, ensuring needs, and standard use".

Some enterprises in high-risk industries, according to the aforementioned regulations that "safety expenses withdrawn by enterprises shall be disbursed before paying corporate income tax", the full amount of safety production expenses withdrawn through profit distribution in the current year will be deducted before tax, and this part of the income tax will be deducted before tax.

It is considered uncertain whether payment is required in the current period and is recognized as a deferred income tax liability.

There is confusion in practice as to whether temporary differences will be generated in the accounting treatment of production safety expenses to confirm its income tax impact. The main reason is the lack of coordination between the new accounting standards for production safety expenses and tax regulations.

According to the provisions of the Financial Accounting Letter [2008] No. 60, when an enterprise withdraws production safety expenses, it will neither recognize assets nor form liabilities, nor include them in the current profits and losses.

The author believes that according to the relevant income tax collection principles, expenditures directly related to taxable income can only be deducted before tax when they are actually incurred. Therefore, there is generally no need to recognize the impact of deferred income tax when profit is distributed, unless tax regulations provide otherwise.

The standards and methods for accruing various fees: (1) Fund management fees, fund custody fees and fund sales fees. Fund management fees refer to the fees charged to the fund by the fund manager for managing fund assets.

1. Provision standards Fund management fees are usually inversely proportional to fund size and directly proportional to risk.

At present, most funds in my country accrue fund management fees at a rate of 1.5%. The management fee for bond funds is generally less than 1%, and the management fee for currency funds is 0.33%.

At present, my country's closed-end funds accrue fund custody fees at a rate of 0.25%, and open-end funds accrue fund custody fees according to the proportion stipulated in the fund contract, which is usually lower than 0.25%; the custody fees of stock funds are higher than those of bond funds and money market Fund custody fees.

Currently, only money market funds can deduct fund sales service fees from fund assets. This is related to the different operating modes of money market funds and other open-end funds. The fee rate is approximately 0.25%.

2. Withdrawal method and expenditure method At present, my country's fund management fees, fund custody fees and fund sales service fees are accrued daily based on a certain proportion of the fund's net asset value on the previous day and paid monthly.

(2) Fund transaction fees Fund transaction fees refer to the relevant transaction fees that should be incurred when a fund conducts securities buying and selling transactions.

At present, the transaction costs of my country's securities investment funds mainly include stamp duties, transaction commissions, transfer fees, handling fees, and securities management fees.

(3) Fund operation fees Fund operation fees refer to the expenses incurred by the fund to ensure the normal operation of the fund, including audit fees, lawyer fees, annual listing fees, information disclosure fees, dividend handling fees, holders’ meeting fees,

Account opening fee, bank transfer fee, etc.

Expenses incurred that are greater than one hundred thousandth of the fund's net value should be included in the fund's profits and losses using the accrual or deferred method.

Expenses incurred that are less than one hundred thousandth of the fund's net value shall be directly included in the fund's profits and losses when incurred.