山西省煤炭可持续发展基金
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[内部资料 注意保存] 山西省煤炭销售办公室 二○○七年十一月
目 录
一、国务院关于同意在山西省开展煤炭工业可持续发展政策措施试点意见
的批复（国函[2006]52号 ······················································································1 附件：关于在山西省开展煤炭工业可持续发展政策措施试点的意见 ···························· 2 二、财政部关于批复《山西省煤炭可持续发展基金征收管理实施办法
（试行）》的函（财综函[2007]3号）································································ 10
附件：山西省煤炭可持续基金征收使用管理实施办法（试行） ·································· 11
三、山西省煤炭可持续发展基金征收管理办法山西省人民政府令第203号 ··········16 四、山西省地方税务局关于印发《山西省地方税务局煤炭可持续发展基金
已缴证明管理办法(试行)》的通知 （晋地税发(2007)39号） ······················· 24
附件：山西省地方税务局煤炭可持续发展基金已缴证明管理办法(试行) ···················· 25
煤炭可持续发展基金已缴证明(代开版) ···························································· 29 煤炭可持续发展基金已缴证明(自开版) ···························································· 30 煤炭可持续发展基金已缴证明结报手册(自开版) ·············································· 31 煤炭可持续发展基金已缴证明结报手册(代开版) ············································ 31 煤炭可持续发展基金缴销汇总表 ····································································· 32 原煤销售流向汇总表······················································································· 32 原煤来源汇总表······························································································ 33 煤炭可持续发展基金已缴证明(自开版)缴销报告表 ·········································· 33 煤炭可持续发展基金已缴证明(自开版)领购簿使用说明 ··································· 34 煤炭可持续发展基金已缴证明(自开版)领购记录 ·············································· 35 煤炭可持续发展基金已缴证明(自开版)缴销、挂失记录 ··································· 35
五、关于下发《煤炭可持续发展基金铁路运输销售煤炭查验补征管理办法（试行）》
和《煤炭可持续发展基金公路运输出省煤炭醒验补征管理办法（试行）》的通知（晋地税发[2007]47号 ················································································ 36 1、煤炭可持续发展基金铁路运输销售煤炭查验补征管理办法（试行） ·········· 38
附表：铁路运输销售煤炭已缴证明汇总审核表···················································· 41
铁路运输销售煤炭已缴证明明细表··························································· 42
2、煤炭可持续发展基金公路运输出省煤炭查验补征管理办法（试行） ·········· 43
附表：出省口煤焦管理站名单 ············································································ 46
出省口煤焦管理站煤炭出省情况表··························································· 49
六、关于下发《山西省煤炭销售办公室煤炭可持续发展基金铁路运输销售煤
炭查验细则》的通知 ··························································································· 50
附件：山西省煤炭销售办公室煤炭可持续发展基金铁路运输销售煤炭查验细则·········· 51
七、关于转发孝义市煤炭可持续发展基金已缴证明相关管理办法的通知
（晋地税规便函[2007]7号 ·················································································· 54
附件：1、孝义市地方税务局代开煤炭可持续发展基金已缴证明（代开版）管理办法
（试行）····································································································· 61 2、孝义市地方税务局煤炭可持续发展基金已缴证明自开管理办法（试行）·········· 64 3、孝义市地方税务局煤炭可持续发展基金已缴证明换票自开管理办法（试行） ··· 68
八、关于煤炭可持续发展基金洗精煤环节查验补征有关问题的通知
（晋财综[2007]47号） ························································································ 72 九、关于印发《煤炭可持续发展基金炼焦用煤环节查验补征管理办法（试行）》
的通知（晋财综[2007]48号） ············································································ 74
附件：煤炭可持续发展基金炼焦用煤环节查验补征管理办法（试行） ······················· 75
1、炼焦用煤已缴证明汇总审核表 ··································································· 79 2、炼焦用煤已缴证明明细表 ·········································································· 80
十、山西省地方税务局关于印发煤炭可持续发展基金有关具体征管规定的通知
（晋地税发[2007]140号） ·················································································· 81 十一、山西省地方税务局关于加强收购省外原煤管理的通知
（晋地税函[2007]250号） ·················································································· 86
附件：1、收购省外原煤认定表 ················································································ 89
2、收购省外原煤认定情况汇总表 ··································································· 90
十二、山西省煤炭可持续发展基金征收管理政策问答 ··········································· 91 十三、山西省地税转发《山西省财政厅关于公布2008年煤炭可持续发展基金征收标准的通知》的通知……………………………………………………………..102
《山西省煤炭可持续发展基金相关文件汇编》
国务院关于同意在山西省开展煤炭工业可持续发展政策措
施试点意见的批复
国函(2006)52号
山西省人民政府，发展改革委、财政部、劳动保障部、国土资源部、税务总局、环保总局、煤矿安全监察局：
发展改革委商有关部门和地方报送的《关于在山西省开展煤炭工业可持续发展政策措施试点的意见》收悉。现批复如下：
一、同意《关于在山西省开展煤炭工业可持续发展政策措施试点的意见》。 二、试点工作的主要任务是：强化煤炭行业管理，完善煤矿安全生产机制，深化煤炭企业改革，推进资源市场化管理，建立煤炭开采综合补偿和生态环境恢复补偿机制以及煤炭企业转产、煤炭城市转型发展的长效机制，探索实现煤炭工业可持续发展的有效途径。
三、山西省人民政府要制订试点工作具体实施方案，加强领导，精心组织，积极稳妥地推进试点工作。发展改革委要会同有关部门加强指导，密切配合，认真研究解决试点中遇到的困难和问题，确保试点工作取得成效。
国 务 院
二○○六年六月十五日
附件：关于在山西省开展煤炭工业可持续发展政策措施试点的意见
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