煤矿维简费是煤炭生产企业维持简单再生产费用的简称,它是指我国境内所有煤炭生产企业从成本中提取的用于维持简单再生产的专项资金。对于煤炭生产企业来说,井巷相当于其生产车间,因此将发生的煤矿维简费记入“制造费用”科目借方是没有问题的。但是计提的煤矿维简费应该计入哪 Mine maintenance fee is the abbreviation of coal production enterprises to maintain simple reproduction costs, which refers to all the coal production enterprises in China extracted from the cost for maintaining a simple reproduction of special funds. For a coal producer, a well and a lane are equivalent to its production workshop, so there is no problem crediting the cost of making a mine on a “manufacturing overhead” basis. However, the provision of coal mine maintenance costs should be taken into account