China’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers China, which has rich metallic and non-metallic mineral deposits of nearly all types of known mineral resources. Distribution varies from region to region, as disparity in geotectonic zones and mineralization conditions create vast differences in mineral type, reserve amount and quality.


The report outlines the governing bodies, laws, licenses, rights, obligations and key fiscal terms which includes royalty, resource tax, land appreciation tax, enterprise income tax, export tariff, vehicle and vessel usage tax, city maintenance and construction tax, stamp tax, loss carry forward, depreciation, withholding tax and value added tax (VAT)

Reasons to buy

Gain an overview of China’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Chinese Mining Industry – Governing Bodies

2.1 State Council

2.1.1 Ministry of Land and Resources (MLR)

2.1.2 National Development and Reform Commission (NDRC)

2.1.3 National Energy Administration (NEA)

2.1.4 Department of Resource Conservation and Environmental Protection

3 The Chinese Mining Industry – Governing Laws

3.1 Mineral Resources Law

3.2 Land Administration Law

3.3 Law on Coal Industry

3.4 Law on Work Safety

3.5 Environmental Protection Law

4 The Chinese Mining Industry – Mining Licenses and Ownership

4.1 Exploration and Mining License

4.1.1 Issuance of license

4.1.2 Areas of exploration

4.1.3 Term of Mining License

4.2 Establishment of Coal Mining Enterprise

4.2.1 Coal production license

4.2.2 Application requirements

4.2.3 Transfer of license

4.2.4 Cancellation of license

5 The Chinese Mining Industry – Mining Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Chinese Mining Industry – Key Fiscal Terms

6.1 Royalty

6.2 Resource Tax

6.3 Land Appreciation Tax

6.4 Enterprise Income Tax

6.5 Export Tariff

6.6 Vehicle and Vessel Usage Tax

6.7 City Maintenance and Construction Tax

6.8 Stamp Tax

6.9 Loss Carry Forward

6.10 Depreciation

6.11 Withholding Tax

6.12 Value Added Tax (VAT)

7 The Chinese Mining Industry – Future Development

8 Appendix

8.1 Abbreviations

8.2 Secondary Research

8.3 Primary Research

8.4 Contact GlobalData

8.5 About GlobalData

8.6 GlobalData’s Services

8.7 Disclaimer

List of Tables

Table 1: The Mining Industry in China – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in China – Land Appreciation Tax (%), 2015

Table 3: The Mining Industry in China – Export Tariff Rates from 2015, (%)

Table 4: The Mining Industry in China – Stamp Tax Schedule and Tax Rates (%), 2015

Table 5: The Mining Industry in China – Depreciation Years, 2015

List of Figures

Figure 1: The Mining Industry in China – Commodity Mines at Different Stages (Number of Mines), 2015


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