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China’s Mining Fiscal Regime 2017 - A Focus on Governing Bodies, Taxes and Royalties

China’s Mining Fiscal Regime 2017 - A Focus on Governing Bodies, Taxes and Royalties

China’s Mining Fiscal Regime 2017 - A Focus on Governing Bodies, Taxes and Royalties


China’s Mining Fiscal Regime 2017, GlobalData’s latest release, presents the essential information relating to the terms which govern investment into China’s mining industry. The report sets out in detail the contractual framework under which firms must operate in the industry and clearly outlines the governing bodies, governing laws, rights and obligations and tax-related information on different commodities.


  • Detail on legal framework and governing bodies administering the industry
  • Overview of governing laws, regulations, rights and obligations and key fiscal terms governing mining industry in China
  • Detail on royalty and applicable tax rates including
  • Information on application of fiscal and regulatory terms to specific licenses
Reasons to buy
  • Gain an overview of China’s mining fiscal regime
  • Understand the complex regulations and contractual requirements applicable to China’s mining industry.
  • Understand the regulatory and taxation framework in the country’s mining industry

1 Table of Contents
1.1. List of Tables
2. China’s Mining Fiscal Regime 2017
2.1. Key Highlights
3. China’s Mining Fiscal Regime: Governing Bodies
3.1. State Council
3.1.1. Ministry of Land and Resources (MLR)
3.1.2. National Development and Reform Commission (NDRC)
4. China’s Mining Fiscal Regime: Laws, Regulations, Rights, and Obligations
4.1. Mineral Resources Law
4.1.1. Regulations for registering to mine mineral resources
4.2. Law on the Coal Industry
4.2.1. Establishment of a Coal Mining Enterprise
4.3. Law on Safety in Mines
4.4. Environmental Protection Law
4.5. Rights
4.6. Obligations
5. China’s Mining Fiscal Regime: Taxes and Payments
5.1. Resource Tax
5.2. Urban and Township Land Use Tax
5.3. Consumption Tax
5.4. Value Added Tax (VAT)
5.5. Enterprise Income Tax
5.6. Depreciation of Fixed Assets
5.7. Loss Carry Forward
5.8. Commodity Export Tax
5.9. Withholding Tax
5.10. Stamp Tax
6. Appendix
6.1. Abbreviations
6.2. Methodology
6.2.1. Coverage
6.2.2. Secondary Research
6.3. Contact Us
6.4. Disclaimer
1.1 List of Tables
Table 1: China’s Mining Fiscal Regime - Depreciation Years, 2017
Table 2: China’s Mining Fiscal Regime - Commodity Export Tax Rate (%), 2017
Table 3: China’s Mining Fiscal Regime - Stamp Tax, 2017

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