China’s Mining Fiscal Regime: H1 2016

GlobalData's fiscal regime report covers China, where the mining industry is governed by the Ministry of Land and Resources, the Department of Resources Conservation and Environmental Protection. The Mineral Resources law is the apex regulating law for the development of the mining industry, the promotion of exploration, the development of mines and the utilization and protection of mineral resources.


The report outlines the governing bodies, laws, licenses, rights and obligations and key fiscal terms which includes compensation rates, 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

To 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 Safety in Mines

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 Compensation Rates

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 – Key Taxes and Rates, 2016

Table 2: The Mining Industry in China – Land Appreciation Tax (%), 2016

Table 3: The Mining Industry in China – Export Tariff Rates from 2016, (%)

Table 4: The Mining Industry in China – Stamp Tax Schedule and Tax Rates (%), 2016

Table 5: The Mining Industry in China – Depreciation Years, 2016

List of Figures

Figure 1: The Mining Industry in China – Commodity Mines at Different Stages (Number of Mines), 2016


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