事务所分所的职业风险基金，由事务所统一提取和使用。
The occupational risk fund of the branch of a firm shall be uniformly drawn and used by the firm.
第二条事务所应当按照本办法规定提取和使用职业风险基金。
Article 2 a firm shall draw and use the occupational risk fund according to the present Measures.
可抵扣金额小于当年度应提职业风险基金金额的，应当按其差额提取职业风险基金。
If the deductible amount is less than the amount of drawable occupational risk fund of the current year, occupational risk fund shall be drawn on the basis of the difference.
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