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Summary"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.Scope- 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 licensesReasons 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 Contents1 Table of Contents 11.1. List of Tables 22. China's Mining Fiscal Regime 2017 32.1. Key Highlights 33. China's Mining Fiscal Regime: Governing Bodies 43.1. State Council 43.1.1. Ministry of Land and Resources (MLR) 43.1.2. National Development and Reform Commission (NDRC) 44. China's Mining Fiscal Regime: Laws, Regulations, Rights, and Obligations 64.1. Mineral Resources Law 64.1.1. Regulations for registering to mine mineral resources 64.2. Law on the Coal Industry 64.2.1. Establishment of a Coal Mining Enterprise 74.3. Law on Safety in Mines 74.4. Environmental Protection Law 84.5. Rights 84.6. Obligations 85. China's Mining Fiscal Regime: Taxes and Payments 95.1. Resource Tax 95.2. Urban and Township Land Use Tax 95.3. Consumption Tax 105.4. Value Added Tax (VAT) 105.5. Enterprise Income Tax 105.6. Depreciation of Fixed Assets 105.7. Loss Carry Forward 105.8. Commodity Export Tax 115.9. Withholding Tax 115.10. Stamp Tax 126. Appendix 136.1. Abbreviations 136.2. Methodology 136.2.1. Coverage 136.2.2. Secondary Research 136.3. Contact Us 146.4. Disclaimer 141.1 List of TablesTable 1: China's Mining Fiscal Regime - Depreciation Years, 2017 10Table 2: China's Mining Fiscal Regime - Commodity Export Tax Rate (%), 2017 11Table 3: China's Mining Fiscal Regime - Stamp Tax, 2017 12