Article 45 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the special funds for environmental protection and ecological restoration extracted by enterprises in accordance with the relevant provisions of laws and administrative regulations are allowed to be deducted. If the above-mentioned special funds change after extraction, they shall not be deducted.

The mine geological environment restoration fund (hereinafter referred to as the fund) is estimated to be abandoned by mining enterprises in accordance with the relevant provisions of the accounting standards for business enterprises, and is included in the accounting cost and production cost of related assets. The specific accounting methods shall be implemented in accordance with the current national financial accounting system.