Article 1 In order to promote the economic and social sustainable development of the coal industry and coal producing areas, strengthen the collection and management of the coal sustainable development fund (hereinafter referred to as the fund), and standardize the fund collection behavior, these measures are formulated in accordance with the Reply of the State Council on agreeing to carry out pilot opinions on policies and measures for the sustainable development of the coal industry in Shanxi Province (Guo Han [2006] No.52) and relevant regulations, combined with the actual situation of this province.

Second units and individuals engaged in coal mining within the administrative region of this province are the payers of this fund.

Units and individuals that have not paid the fund's raw coal are withholding agents of the fund.

Article 3 Local tax authorities at all levels (hereinafter referred to as local tax authorities) shall, in accordance with the decision of the provincial people's government, accept the entrustment of the financial department and be responsible for the collection and management of funds.

Article 4 The people's governments at or above the county level shall strengthen their leadership over the management of fund collection in their respective administrative areas, establish a joint meeting system for fund collection, and study and solve major problems in fund collection and management. The joint meeting shall be presided over by the leaders in charge of the people's government at the same level, and the main persons in charge of finance, development and reform commission, economic commission, land and resources, public security, national tax, local tax, industry and commerce, statistics, price, coal, safety supervision, people's bank, coal transportation and marketing and other units shall participate. Under the joint meeting of the office, the office is located in the finance department at the same level.

All relevant units should conscientiously perform their respective duties, actively cooperate with and assist local tax authorities to do a good job in fund collection and management.

Fifth local tax authorities and tax collectors must collect funds according to law, and may not levy more, less or no funds. At the same time, we should take the initiative to provide convenient and efficient services for fund payers and withholding agents.

Article 6 Fund payers and withholding agents shall pay or withhold funds according to law. Fund payers and withholding agents have the right to know the relevant policies and regulations such as fund collection management and payment procedures from the competent local tax authorities.

Chapter II Family Management

Article 7 All units and individuals who mine and purchase raw coal within the administrative area of this province are trustees of funds collected by local tax authorities.

Article 8 Local tax authorities shall, in accordance with the scope of current tax administration, register the units and individuals engaged in raw coal mining within their jurisdiction, establish fund custody files and collect ledgers.

Fund custodian files include fixed data and current data:

(1) fixed data

1, copy of business license;

2. Copy of bank account certificate;

3. A copy of the tax registration certificate of national tax and local tax;

4, a copy of the identity certificate of the legal representative of the unit;

5. Basic information of the company.

(2) Flow data

1, fund return form;

2, according to (when) monthly raw coal production unit management personnel, production personnel salary summary table;

3. Monthly weighing list summary table, monthly product report summary table and monthly sales summary table;

4, monthly mining plan, monthly production report;

5. Other materials required by the competent local tax authorities.

Article 9 Local tax authorities shall monitor the whole process of raw coal mining, allocation, use (processing), sales, transportation and acquisition, strengthen the collection, analysis and comparison of information such as raw coal mining quantity, source channels, sales direction and quantity, and implement effective management of fund managers.

Article 10 Fund payers and withholding agents shall submit to the competent local tax authorities relevant materials on the production, sale, purchase and inventory of raw coal and other materials related to production and operation.

Chapter III Bill Management

Eleventh fund raising must use the "special contribution book for coal sustainable development fund", which is the proof of fund payment. The provincial financial department should formulate specific management measures and be responsible for the printing, distribution and management of bills.

Twelfth fund collection at the same time using the "coal sustainable development fund payment voucher" as an auxiliary voucher, by the provincial local tax authorities to formulate specific management measures, and is responsible for the printing, distribution and management of bills.

Thirteenth "coal sustainable development fund paid proof" refers to the raw coal sales and transformation process, the funds are regarded as paid with the circulation of goods.

When submitting the railway transportation plan and going through the formalities of highway transportation out of the province, coal trading enterprises must issue the "certificate of payment of coal sustainable development fund" provided by raw coal production units or individuals.

When issuing a unified invoice for raw coal transportation roads and inland waterway cargo transportation, the equivalent unified invoice for road and inland waterway cargo transportation can only be issued by the payment certificate of coal sustainable development fund provided by the raw coal production unit or individual.

Chapter IV Collection and Management

Fourteenth fund calculation is based on the actual production of raw coal and the purchase of raw coal without paying the fund.

Fifteenth fund collection is determined according to the collection standards of different types of coal mines and the adjustment coefficient of production capacity scale approved by the mine. The specific formula is:

Fund levy amount = applicable coal levy standard × adjustment coefficient of mine approved production capacity scale × raw coal output

The uniformly applicable coal collection standards in the whole province are: thermal coal 5- 15 yuan/ton, anthracite coal 10-20 yuan/ton, coking coal 15-20 yuan/ton. The specific annual collection standard shall be separately determined by the provincial people's government.

Scale adjustment coefficient of approved mine production capacity: the scale adjustment coefficient of approved mine production capacity of more than 900,000 tons (including 900,000 tons) of 450,000-900,000 tons (including 450,000 tons) of less than 450,000 tons 1. 1.52.0 All the scale adjustment coefficients of approved mine production capacity without paying the fund to buy raw coal are determined as 2.0.

Sixteenth units and individuals engaged in raw coal mining, the obligation to pay the fund occurs on the day of raw coal mining, and the specific payment period is determined by the competent local tax authorities.

Units and individuals engaged in the purchase of raw coal, the obligation to withhold funds occurs on the day when the purchase and sale contract is fulfilled or the payment for goods is made.

Article 17 The payment period of the fund is 1 day, 3 days, 5 days, 1 day, 15 days or1month respectively, which shall be specifically determined by the competent local tax authorities according to the actual situation of the residents. If you can't calculate the payment according to a fixed period, you can calculate the payment according to time.

The fund should be paid by self-declaration. If the fund payer or withholding agent pays by installments on one day, three days, five days, ten days and fifteen days, it shall pay the fund in advance within five days from the due date, and report and pay the fund of the previous month within ten days from the first day of the following month. If the payment is made within one month, it shall be declared and paid within ten days from the date of expiration.

Eighteenth units and individuals engaged in raw coal mining should pay the fund to the local tax authorities in charge of raw coal mining, and the place of payment needs to be adjusted, which shall be determined by the provincial local tax authorities.

Units and individuals who purchase raw coal without paying the fund shall pay the fund to the local tax authorities in charge of the place where they purchase; If it is not paid at the place of acquisition, it shall pay the fund to the local competent tax authorities where the acquisition unit is located.

Nineteenth fund collection adopts two ways: audit collection and approved output collection.

Article 20 The competent local tax authorities shall conduct an annual assessment of the collection methods of fund payers. If it is determined to be an approved output set, it shall not be changed to an audit set during the year; If it is determined to be an audit collection, but it cannot truthfully reflect the quantity of raw coal mining and sales, it can be adjusted to the approved output collection.

Article 21 Units and individuals that have sound account books and can correctly calculate output, income, cost and expenses shall be levied by means of audit according to the output recorded in production account books and related account books.

Twenty-second units and individuals that have set up account books, but can not correctly calculate the output, income, cost and expenses, and do not set up account books according to the regulations, shall adopt the approved output levy.

Twenty-third for taxpayers who use the approved output collection fund, the specific basis for the local tax authorities to approve their output includes main indicators and auxiliary indicators.

(A) the main indicators

1, the output reflected by the coal output monitoring system;

2, weighing list summary statistics sales;

3. Wages of production workers;

4. Output converted from the quantity of consumed initiating explosive devices;

5. The output converted from the planned mining progress in the current month;

6. Output converted from power consumption.

(2) Auxiliary indicators

1, output in the same period of last year;

2, according to the planned output of the year, the average planned output of the month;

3, the statistics department announced the output;

4, the coal industry management department output statistics;

5, coal mine safety supervision department output statistics;

6, coal sales statistics of coal transportation and marketing units;

7, the local tax authorities to investigate and verify the number of coal sales (including personal use, turned over and social consumption);

8. Sales converted from current value-added tax.

Article 24 Local tax authorities should adhere to the principles and procedures of scientific openness and collective decision-making, comprehensively analyze the main indicators and auxiliary indicators, carry out the comparison and verification of output (sales volume) indicators of various departments and the horizontal comparison and verification of coal enterprises, reasonably determine the coal output and publicize it within a certain range.

Twenty-fifth local tax authorities through the "coal sustainable development fund payment certificate" to summarize the data, once every six months to use the audit collection and approved production collection fund units and individuals to verify, after verification, the insufficient part will be supplemented.

Article 26 When collecting funds, local tax authorities must issue payment vouchers to fund payers.

Twenty-seventh funds collected by local tax authorities should be directly decomposed into state coffers at all levels, and no transitional households may be opened.

Article 28 If the fund payer fails to pay the fund within the time limit, and the withholding agent fails to pay the fund within the time limit, the local tax authorities shall, in addition to ordering the payment within a time limit, impose a daily fine of 0.5% on the overdue fund from the date of payment.

Article 29 If the fund payer or withholding agent fails to pay or remit the fund within the time limit, the local tax authorities shall order him to pay within a time limit. If the payment is not made within the time limit, the following compulsory measures may be taken with the approval of the director of the local taxation bureau (branch) at or above the county level:

(1) Notify its banks or other financial institutions in writing to detain unpaid funds from its deposits;

(2) To seal up, detain, auction or sell commodities, goods or other property with equivalent value according to law, and pay the price with the proceeds from auction or sale.

When the local tax authorities take compulsory measures, the overdue fines unpaid by the fund payers and withholding agents listed in the preceding paragraph shall be enforced simultaneously.

Article 30 In case of merger or division, the fund payer shall report to the local tax authorities and pay off the fund according to law. If the fund payer fails to pay off the fund at the time of merger, the merged fund payer shall continue to perform the unfulfilled payment obligations; If the fund payer fails to pay off the fund at the time of division, the fund payer after division shall be jointly and severally liable for the unfulfilled payment obligations.

Thirty-first local tax authorities should strengthen the management of raw coal transported by road and railway, check the supplementary funds, and realize the effective monitoring and collection of the payment of the fund for transporting raw coal abroad. The provincial coal fund for highway transportation can be entrusted to the management of the provincial coal transportation and marketing corporation, and the provincial coal coke management station will check the supplementary levy; Railway transportation out of the province's coal fund can be entrusted to the provincial coal industry bureau sales office to check the supplementary levy. The specific administrative measures shall be formulated by the provincial local tax authorities in conjunction with relevant units.

Chapter V Supervision and Inspection

Article 32 The fund management and inspection institution of the provincial finance department shall be responsible for the supervision of fund collection and storage, establish and improve the fund inspection system, and strengthen the supervision and inspection of fund collection.

Thirty-third audit departments at all levels should strengthen the audit supervision of fund collection and ensure that all funds are receivable.

Thirty-fourth local tax authorities should strengthen supervision and inspection of fund payment. The tax administrator is responsible for the daily inspection of the fund, and the local tax inspection agencies at all levels are responsible for the key inspection. Legal and valid certificates and inspection notices must be produced during the inspection, and the inspection methods and times shall be implemented in accordance with relevant regulations.

Thirty-fifth special funds inspection work by the provincial finance department and local tax authorities responsible for the organization.

Thirty-sixth local tax authorities in the process of collecting funds, have the right to carry out the following inspections:

(a) to check the account books, vouchers, statements and relevant materials of the fund payer and withholding agent;

(2) Inquiring about the deposit accounts and capital transactions of banks or other financial institutions of fund payers and withholding agents;

(3) To inspect the fund-related business at the production and business premises of the fund payer or withholding agent and the goods storage premises;

(4) Checking the fund-related documents, vouchers and relevant materials of fund payers and withholding agents at stations and docks;

(5) Asking the fund payer and withholding agent about the problems and information related to the fund payment.

Fund payers and withholding agents must accept the fund inspection conducted by local tax authorities in accordance with regulations, truthfully report the situation and provide relevant information, and may not refuse.

Chapter VI Legal Liability

Thirty-seventh fund payer fails to declare and pay the fund within the prescribed time limit, the local tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan may be imposed.

Article 38 Where a fund payer refuses to pay the fund, the local tax authorities shall, in addition to recovering the refused fund, impose a fine of less than one time of the refused fund, with a maximum of 654.38 million yuan.

Obstruct the collection of personnel to perform official duties, by the public security organs in accordance with the provisions of the "People's Republic of China (PRC) public security management punishment law".

Article 39 Where a fund payer evades the payment of the fund by forging, altering, concealing or destroying accounting vouchers, account books, payment vouchers of the coal sustainable development fund, false declaration, etc., in addition to recovering the evaded fund, the local tax authorities shall impose a fine of less than twice the evaded fund and not more than 654.38 million yuan.

Article 40 If the staff of the local tax authorities violate the relevant provisions by failing to levy, underpaying or overpaying the fund, thus causing losses to the fund or damaging the legitimate rights and interests of the fund payer, they shall be given administrative sanctions in accordance with the relevant provisions; If the case constitutes a crime, it shall be transferred to the judicial department for criminal responsibility.

Chapter VII Supplementary Provisions

Forty-first fund management and use according to the relevant provisions of the state and the provincial government.

Article 42 These Measures shall come into force as of the date of promulgation.