Administrative Measures For The Sustainable Development Of Shanxi's Coal Levy Fund

Original Language Title: 山西省煤炭可持续发展基金征收管理办法

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(March 10, 2007 Executive meeting of the people's Government of Shanxi province, the 97th review on March 10, 2007, Shanxi province people's Government announced order No. 203, come into force on the date of promulgation) Chapter I General provisions article in order to promote sustainable economic and social development in the coal industry and coal-producing areas, strengthen sustainable coal Development Fund (hereinafter referred to as the Fund) is imposed by the management, conduct regulating the collection and payment of the Fund, in accordance with the
    State Council about the policies and measures for the sustainable development of coal industry in Shanxi Province the pilot's reply (letter [2006]52) and related provisions, combined with the facts of the province, these measures are formulated.
    Article in the province within the administrative area of units and individuals engaged in coal mining, for the payment of funds.
    Acquisition of outstanding Fund coal units and individuals for the Fund's withholding obligations.
    Article local tax authorities (hereinafter referred to as the local taxation authorities) by decision of the provincial people's Government, commissioned by the Finance Department is responsible for the collection and administration of the Fund. Fourth people's Governments above the county level shall strengthen the collection and management of the Fund's leadership in their respective administrative areas, establishment of Fund collection and joint system, study and solve major issues in the collection and management of the Fund. Joint meeting presided over by the same level people's Governments in charge of the leadership, finance, development and Reform Commission, Commission, land and resources, public safety, tax, land tax, business, statistics, prices, coal, safety, pedestrian and coal units of the main heads.
    Set up under the Office of the joint meeting, with offices located in the financial sector.
    The relevant units shall fulfill their duties, actively cooperate with and assist the tax authorities to carry out the collection and administration of the Fund.
    Fifth is imposed by the tax authorities and tax officials must, by law, or low for less features, that do not fund, should also take the initiative to fund payment, withholding payment of obligations to provide convenient and efficient services. Article sixth fund payment, withheld payment of duties shall pay or withholding funds.
    Fund to pay people, withheld payment of obligations to the competent tax authorities are entitled to the Fund levy and payment procedures and other related policies.
    Chapter two tubes managed seventh in the province within the administrative area of mining and acquisition of coal units and individuals were tubes of the tax authorities collect Fund.
    Article eighth tax management for the tax authorities, units and individuals within their jurisdiction engaged in coal mining register and establish the Fund tube archive and collection account.
    Fund management files include fixed and mobile information: (a) 1 fixed data, copy of business license; 2, bank account proof; 3, tax, tax, tax registration certificate copy; 4, copies of proof of identity of the legal representative; 5, unit of basic information.
    (Ii) flow information 1, and fund declared table; 2, and by (Dang) months coal production units management personnel, and production personnel wage summary table; 3, and by (Dang) months weighed single summary table, and monthly sent Cabinet products settlement single summary table, and monthly sales summary table; 4, and monthly mining plans book, and month production report single; 5, and competent tax organ requirements submitted of other information.
    Nineth tax authorities shall, in the exploitation of coal, allocation, use (processing), sale, transport, purchase the whole process of surveillance, enhancing coal mining amount, sources and sales flow and number of information collection, analysis, comparison, effective management of the adoption of the Fund.
    Article tenth Fund paid duty, withheld payment shall submit to the competent tax authorities of raw coal production, sales, purchasing, inventory-related data and other information relating to the production and management.
    11th chapter III management of funds collection must use "sustainable coal Development Fund for special payment book" the payment to fund payment of vouchers by the provincial financial departments to formulate specific measures for the administration of, and responsible for paper production, distribution and management.
    12th collection of funds and the use of "coal and sustainable development fund is paid proof", as the secondary credentials by provincial local taxation authorities to formulate specific measures for the administration of, and responsible for paper production, distribution and management.
    13th "sustainable coal Development Fund is paid proof" refers to the transformation of raw coal sales, process, along with the proof of goods deemed to be paid on the turnover of funds basis.
    Coal trading enterprises submitted to the railway transportation plan when carrying out road transport out of the province, must issue a coal production units or individuals for "sustainable coal Development Fund is paid proof."
    Raw coal transport issued "road, River goods uniform invoice of transportation industry", the raw coal production units or individuals must be based on "sustainable coal Development Fund is paid proof", can issue a matching "road, River goods uniform invoice of transportation industry."
    The fourth chapter management article 14th Fund levy is imposed by the actual basis for the mining of coal production, the acquisition of outstanding Fund acquisitions of coal. 15th Fund levy is imposed by the different types of coal standard and capacity adjustment coefficient levy approved by the mine. Specific taxation formula is: = Fund tax = applicable standard of coal mine approved raw coal production capacity adjustment coefficient x x =tbl/> application of the unified standard of coal in the province are: steam coal 5-15 Yuan/ton 10-20 Yuan/ton, coke, anthracite 15-20 Yuan/ton.
    Specific annual levy of criteria determined separately by the provincial people's Government. Mine approved capacity scale regulation coefficient: = ┌-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the ┐ │ mine approved capacity │ 900,000 tons above │ 45.9 million tons │ 450,000 tons following │ │ scale │ (containing 900,000 tons) │ (containing 450,000 tons) ││├-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the ┤ │ adjustable
    Coefficient │ │ │ │ └ 2.0 1.5 1-------┴---------┴--------┴----------┘ =tbl/> raw coal mine acquisition of outstanding Fund approved capacity correction coefficient shall be determined to be 2.0.
    16th units and individuals engaged in coal mining, the Fund paid time for coal mining from the day when the obligation, specific pay period determined by the competent tax authorities.
    Units and individuals engaged in coal acquired his fund withheld payment of the time when the obligation to carry out purchase and sale contract or payment on the day. Article 17th funds pay periods for one day, 3rd, 5th, 10th, 15th or one month, determined by the competent tax authorities according to the actual situation.
    Cannot be paid on a fixed-term basis, can be calculated and paid. Payment of funds to implement and pay their own way, funds, withheld payment of the duty to pay people a day, 3rd, 5th, 10th, 15th, for a period of contributions, within 5th since the expiration of the advance payment, pay in the month 10th and closed the Fund last month.
    To pay for a period of one month, from the date of expiration of the 10th and pay.
    Article 18th coal mining units and individuals shall be paid to the competent tax authorities of coal mining Fund, pay stations need to be adjusted, determined by provincial-level tax authorities.
    Acquisition of outstanding Fund coal units and individuals, shall be paid to the competent tax authorities of acquisition Fund for acquisition is not paid, shall be paid to the acquisition of units of local competent tax authorities Fund.
    Article 19th audit collection, approved production levy is imposed by the Fund in two ways. 20th competent tax authority each year to Fund paid for a collection and identification.
    Identified as the approved production levy, not within one year to check accounts; identified as check of accounts but cannot reflect the number and volume of coal mining, you can adjust the levy for approved production.
    Article 21st book perfect, proper accounting of production, revenues, costs, costs of units and individuals, take the form of audit collection, according to the yield of the production account records and related books collection.
    22nd is setting accounting books, but not proper accounting of production, income, costs and expenses as well as not complying with the requirement of books and personal, is imposed by the approved production.
    Article 23rd payers of the levy funds for approved yield, yield specific basis approved by the competent tax authorities, including key indicators and supplementary index.
    (A) the main index 1, the yield monitoring system of coal production; 2, weighing a single summary statistics of sales; 3 conversion yield, production worker wages; conversion of number 4, consumption of explosive production; 5, plans progress conversion of the mining production for the month; 6, power translation production.
    (Ii) auxiliary index 1, and last year earlier production; 2, and by when plans production conversion of month plans production average number; 3, and statistics sector announced of production; 4, and coal industry management sector statistics of production; 5, and coal mine security monitored sector statistics of production; 6, and coal marketing units statistics of sales coal number; 7, and tax sector survey verified of to pin coal number (including use, and surrendered and social dosage); 8, and Dang period VAT conversion of sales.
    24th when approved by the tax authorities in assessing the yield should adhere to the scientific principles and procedures of open, collective decision-making, comprehensive analysis of key indicators and supplementary indicators, the implementation of production of various departments (sales) than for validation and coal Enterprise landscape than the validation to determine coal production and be publicized in a certain range.
    25th for an examination of accounts and is imposed by the approved production of units and individuals, local taxation authorities should adopt "sustainable coal Development Fund is paid proof" summary data to verify, once every six months, validated excess makeup.
    Article 26th when the tax authorities collect funds, must give proof of funds issued to be paid. 27th tax levy funds should decompose directly over to the Treasury at all levels, shall open the transition.

    Article 28th of Fund of funds due to be paid, withholding payment obligation who fails to remit the funds, local taxation authorities outside of ordered to pay from lag Na date of the Fund, plus delayed Geithner Fund five out of 10,000 late fee by the day.
    29th article Fund paid people, and generation buckle generation paid obligations people late not paid or solutions paid Fund of, by tax organ ordered deadline paid, late still not paid of, by County above Bureau (branch) Secretary approved, can take following forced implementation measures: (a) written notification its account bank or other financial institutions from its deposits in the withholding not paid Fund; (ii) seized, and seized, and law auction or sold its value equivalent to should na Fund of commodity, and goods or other property, to auction or sold proceeds arrived paid Fund.
    Local taxation authorities for enforcement measures, the Fund set out in the preceding paragraph to pay people, withheld payment of duty enforced unpaid late fees at the same time. Article 30th Fund to pay people at the merger, Division, should be reported to the tax authorities and pay funds according to law.
    Fund merger have been paid the Fund, shall be paid by the merged Fund continues to perform outstanding payment obligation Fund pay outstanding funds at the time of the separation, separation after the Fund pay for failure to perform the payment obligations shall bear joint and several liability. 31st tax authority shall, by strengthening road, rail transport of coal management of inspection makeup Fund realized Sinotrans fund status effective monitoring and collection of raw coal. For road transport, coal Fund provincial coal marketing company can delegate management of a province coal management station identification makeup; for railway transportation, coal Fund may appoint a provincial coal industry Bureau sales office to check makeup.
    Specific management measures formulated by the tax authority in conjunction with the relevant authorities at the provincial level.
    Fifth chapter 32nd provincial financial sector fund management audit of supervision and inspection body responsible for overseeing the Fund's collection and warehousing, establishing and perfecting the inspection system of the Fund, to strengthen the supervision and inspection of the Fund levy.
    Article 33rd audit departments at all levels shall strengthen the audit supervision is imposed by the Fund, guarantee fund collected receivable. Article 34th tax authorities should strengthen supervision and inspection of the Fund. Routine inspections by the tax administrator in charge of the Fund, focus on the tax inspection agencies at all levels are responsible for.
    Checks must present valid identification documents and letters, manner and frequency of checks according to the relevant regulations.
    35th special inspection of the funds by the provincial financial Department and local authorities are responsible for organization. 36th article tax organ in levy fund of process in the right to for following check: (a) check Fund paid people, and generation buckle generation paid obligations people of books, and accounting voucher, and report and about information; (ii) query Fund paid people, and generation buckle generation paid obligations people account bank or other financial institutions of deposits account and funds between situation; (three) to Fund paid people, and generation buckle generation paid obligations people of production, and business places and goods store to check and fund about of business situation; (four) to station, and Terminal check Fund paid people, and
    Withholding obligations of Fund-related bills, receipts and related information (v) asked the Fund to pay, withholding payment obligations and pay issues and developments relating to the Fund.
    Fund to pay people, withheld payment of duties examined by tax authorities in accordance with the regulations of the Fund must objectively reflect the situation, provide relevant information, and may not refuse.
    Sixth chapter legal liability article 37th Fund does not pay the prescribed Fund, rectification by the tax authorities, can be fined a maximum of 2000 are serious and can be fined a maximum of between 10000 and 2000 Yuan.
    Article 38th Fund refused to pay the Fund, local taxation authorities in addition to the recovery of withholding funds, and refused to pay the Fund fined not more than 1 time, not more than 100,000 yuan.
    Hinder the collection of personnel carrying out their duties, by the public security organs in accordance with the People's Republic of China Law on administrative penalties for public security regulations.
    39th Fund to pay people to take forge, alter, conceal, unauthorized destruction of accounting vouchers, books, sustainable coal Development Fund paid certificates and false declarations and other means to evade Fund, local taxation authorities in addition to the Recovery Fund evasion and evasion funds fined not more than 1 time, not more than 100,000 yuan.
    40th local taxation authorities in violation of the relevant provisions of article is not, or more low funds, Fund and the Fund loss or damage caused, if the circumstances are serious, in accordance with relevant regulations, penalties constitute a crime, and transferred to the judicial Department, be held criminally responsible.
    Seventh chapter supplementary articles article 41st fund management used by States and the relevant provisions of the provincial government.
                                                                                                      42nd these measures come into force on the date of promulgation.