在增超产煤加价款和议价煤加价款结算办法上,1985年由煤炭部统一向各有关主管供应部门和各省、区、市燃料(煤炭)公司结算收取,然后返还给企业;1986年改为由企业直接向用户收取。在财务核算上,原煤炭部(86)煤财字第258号文规定:“加价收入和应交的税金,均通过‘销售’和‘应交税金’科目核算,加价收入扣除加价税金后的净收入,首先按部 On the increase of over-the-counter coal price increase and bargaining coal plus price settlement method, the coal supply department and the fuel (coal) companies of various provinces, districts and municipalities were collectively re-settled by the Ministry of Coal Industry in 1985 and returned to the enterprise; Directly from the business to the user charge. In the financial accounting, the former Ministry of Coal (86) Coal Cai Zi No. 258 stipulates: "fare increase and taxes payable, through ’sales’ and ’tax payable’ subjects accounting, fare increase after deduction of tariff increases Net income, first by department