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What are the special types of work included in Article 36 of the Implementation Regulations of the Enterprise Income Tax Law?

According to the "Regulations on the Management of Safety Technical Training and Assessment for Special Operations Personnel"

Article 3 The term "special operations" as mentioned in these Measures refers to accidents that are prone to casualties and are harmful to the operator himself and others. Operations that pose major hazards to the safety of the company and surrounding facilities.

Special operations include:

(1) Electrical work;

(2) Metal welding and cutting operations;

(3) From Heavy machinery (including elevator) operations;

(4) Motor vehicle driving within the enterprise;

(5) Elevated erection operations;

(6) Boiler operations (Water quality test);

(7) Pressure vessel operation;

(8) Refrigeration operation;

(9) Blasting operation;

(10) Mine ventilation operations (including gas inspection);

(11) Mine drainage operations (including tailings dam operations);

(12) Provincial , other operations proposed by the comprehensive safety management department of the autonomous region or municipality directly under the Central Government or the industry competent department of the State Council and approved by the State Economic and Trade Commission.

Extended information:

Special types of work can be retired early:

1. Engaged in underground, high altitude, high temperature, particularly heavy physical labor or other harmful to health Workers who are engaged in this type of work now or in the past and meet one of the following conditions can retire early in accordance with the provisions of the "Interim Measures of the State Council on the Retirement and Retirement of Workers":

( 1) Those who have been engaged in high-altitude, especially heavy manual labor for more than ten years in total;

(2) Those who have been engaged in high-temperature work underground for nine years;

(3) Those who have been engaged in other activities that are harmful to health Those who have worked for eight years or more.

2. High-temperature operations should comply with the fourth level of the GB4200-84 "High Temperature Operation Classification" standard; heavy physical labor operations should comply with the fourth level of the GB3869-83 "Manual Labor Intensity Classification" standard. ; High-altitude operations should comply with the second level of the GB3608-83 "Classification of Operations at Heights" standard, and often operate at a height of more than 5 meters, without a foothold or a firm foothold, and there is a real risk of falling. ?

3. For those who work in plateau areas above 3,500 meters above sea level and in low-temperature places such as refrigerators and production workshops below zero degrees Celsius all year round, those who engage in underground or high-temperature operations after retirement should refer to relevant regulations; If you work in plateau areas above 100 meters, please refer to relevant regulations. You can refer to the regulations for workers engaged in other jobs that are harmful to health.

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