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China’s Mining Fiscal Regime 2021

In China, the State Council holds supreme power and administration rights. It manages China's internal politics, diplomacy, national defense, finance, economy, culture, and education. The council implements policies, laws, and regulations adopted by the government. It controls the ownership of minerals and ensures the rational development and utilization of mineral resources. The Ministry of Natural Resources is responsible for the management and regulation of natural resources in the country. It was formed in March 2018 and took over the responsibilities of the defunct Ministry of Land and Resources, State Oceanic Administration and State Bureau of Surveying and Mapping. Simultaneously, the government also amended the Regulations on the Administration of Geological Data and terminated the Regulations on the Administration of Geological Exploration Qualification. The country’s mining industry abides by the Mineral Resources Law, which promotes the exploration, development, utilization, and protection of mineral resources in the country.


The report outlines the governing bodies, governing laws, various mineral licenses and fees by state and territory

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Table of Contents

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Table of Contents

List of Figures

List of Tables

1 Executive Summary

2 Country Overview

2.1 Macroeconomic Performance

2.2 Ease of Doing Business

2.3 Corruption Index

3 Governing Bodies

3.1 State Council

3.2 Ministry of Natural Resources (MNR)

3.3 National Development and Reform Commission (NDRC)

3.4 National Energy Administration (NEA)

3.5 Department of Resource Conservation and environmental Protection

3.6 Ministry of Ecology and Environment

3.7 China Geological Survey

4 Laws, Rights and Obligations

4.1 Mineral Resources Law

4.2 Mining License

4.3 Mining Fees Exemption

4.4 Mining License Validity

4.5 Area Forbidden for Mining

4.6 Regulations on administration of geological data

4.7 Coal Law

4.8 Establishment of coal Mining Enterprise

4.9 Law on Safety in Mines

4.10 Environmental Protection Law

4.11 Energy Conservation Law

4.12 Foreign Investment Law (FIL)

4.13 Exploration and Mining Rights

4.14 Obligations

5 Taxes and Payments

5.1 Resource Tax

5.2 Environmental Protection Tax

5.3 Consumption Tax

5.4 Value Added Tax (VAT)

5.5 Land Appreciation Tax

5.6 Corporate Income Tax (CIT)

5.7 Withholding Tax

5.8 Custom Duties

5.8.1 Import Duties

5.8.2 Conventional Duty Rates

5.8.3 Export Duties

5.9 Stamp Duty Tax

5.10 Deed Tax

6 Appendix

6.1 Abbreviations

6.2 Methodology

6.3 Coverage

6.4 Secondary Research

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List of Tables

Table 1: China’s mining fiscal regime – Resource tax, 2021

Table 2: China’s mining fiscal regime – Environmental protection tax, 2021

Table 3: China’s mining fiscal regime – Value added tax (VAT), 2021

Table 4: China’s mining fiscal regime – Land appreciation tax, 2021

List of Figures

Figure 1: China’s mining fiscal regime – Country overview, 2021

Figure 2: China’s mining fiscal regime – Nominal GDP (US$ billion) and real GDP growth rate (%), 2001–2021

Figure 3: China’s mining fiscal regime – Total foreign direct inflow (FDI), 2018–2020

Figure 4: China’s mining fiscal regime – Ease of doing business in China, global ranking, 2029 – 2020

Figure 5: China’s mining fiscal regime – Corruption perception index, 2016–2020


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