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晋财煤[2008]77号各市县财政局、地税局,各煤炭开采企业:为了确保煤矿转产发展资金及矿山环境恢复治理保证金的足额提取、按规定储存,促进煤炭工业可持续发展,根据山西省人民政府《山西省煤矿转产发展资金提取使用管理办法(试行)》(晋政发[2007]40号)和《山西省矿山环境恢复治理保证金提取使用管理办法(试行)》(晋政发[2007]41号)的有关规定,制定了《煤矿转产发展资金及矿山环境恢复治理保证金监交管理办
Jin Cai Coal [2008] No. 77 Municipal and County Financial Bureau, Local Taxation Bureau and Coal Mining Enterprises: In order to ensure the full withdrawal of funds for the conversion and development of coal mines and the recovery and treatment of mine environmental management deposits, and to promote the sustainable development of the coal industry according to the regulations, Shanxi Provincial People’s Government, “Shanxi Provincial Coal Mining Development and Development Fund for the use of management practices (Trial)” (Shanxi Zheng Fa [2007] No. 40) and “mine recovery and management of mine in Shanxi Province to withdraw the use of deposit management approach (Trial)” [2007] No. 41), formulated the "Coal Mine Metallurgical Production and Development Fund and the recovery and management of mine environment supervision and management of the depositary