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China’s Mining Fiscal Regime: H1 2016

  • February 2016
  • -
  • GlobalData
  • -
  • 19 pages

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China’s Mining Fiscal Regime: H1 2016

Summary

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.

Scope

- 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

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