The Fund for Sustainable Development of Coal is a fund established by Shanxi Provincial People's Government to realize the sustainable development of coal industry. As the only pilot province for the sustainable development of coal industry in China, Shanxi Province has set up a fund for the sustainable development of coal, aiming at establishing a comprehensive compensation mechanism for coal mining and ecological environment restoration, making up the historical debts caused by coal mining, comprehensively solving a series of problems existing in the development of coal industry in Shanxi, and providing financial support for the sustainable development of coal in Shanxi.

The fund collection method consists of three elements: different coal standards, the adjustment coefficient of mine approved capacity scale and raw coal output, and the total collection amount is calculated according to the multiplication formula.

After the fund is levied, coal enterprises must show the "certificate of payment of coal sustainable development fund" provided by raw coal production units or individuals when submitting railway transportation plans and going through the formalities of highway transportation out of the province, that is, the invoice is the first thing for coal to go through customs. Those who refuse to pay the fund will be fined.

The main body of fund collection is the provincial people's 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.