I. Overview of Coal Sustainable Development Fund
The main body of coal sustainable development fund collection is the provincial people and government. The Provincial Department of Finance is responsible for the collection and budget management of funds, the provincial development and reform department is responsible for the comprehensive balance and plan management of the use of funds, and the relevant departments of the provincial people's government are responsible for the organization and implementation of projects in this industry. The provincial leading group for the pilot work of sustainable development of coal industry is responsible for coordinating and solving major problems existing in fund raising and use.
The Provincial Department of Finance entrusted the Provincial Local Taxation Bureau to organize fund collection. The coal sustainable development fund is mainly used for cross-regional ecological environment management that is difficult for a single enterprise to solve, supporting the transformation of resource-based cities and the development of key alternative industries, and solving social problems caused by coal mining. On March 10, 2007, the 97th executive meeting of Shanxi Provincial People's Government decided to issue and implement the Measures for the Collection and Management of Shanxi Coal Sustainable Development Fund by Decree No.203 of Shanxi Provincial People's Government, and the pilot work of sustainable development of Shanxi coal industry was officially started.
Second, the scope of collection
Units and individuals engaged in raw coal mining within the administrative area of Shanxi Province shall pay the coal sustainable development fund. Units and individuals who purchase raw coal but fail to pay the coal sustainable development fund are withholding agents of the coal sustainable development fund.
Third, the basis of taxation.
Actual output of raw coal mined in administrative area K of Shanxi Province, unpaid coal purchase amount and raw coal purchase amount of sustainable development fund.
Fourth, the collection standard
The coal sustainable development fund is levied according to the collection standards of different coal types and the adjustment coefficient of the approved production capacity scale of the mine.