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China's Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

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    Report

  • 18 Pages
  • December 2018
  • Region: China
  • GlobalData
  • ID: 4726742
China's Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

Summary

"China's Mining Fiscal Regime 2018" covers the country's governing bodies, laws, rights, and obligations, and taxes and payments related information on various mineral commodities.

Scope
  • The report outlines the governing bodies, laws, regulations, licenses and key fiscal terms which includes resource tax, VAT, corporate income tax, and withholding tax.


Reasons to Buy
  • To gain an overview of China's mining fiscal regime

  • To indentify country's mining governing bodies, major laws and regulations in the industry

  • To identify major taxes and payments applciable in the country.

Table of Contents

1 Table of Contents
1.1 List of Tables
1.2 List of Figures
2 China Mining Fiscal Regime: Key Highlights3 China’s Mining Fiscal Regime: Ease of Doing Business
4 China’s Mining Fiscal Regime: Governing Bodies
4.1 State Council
4.1.1 Ministry of Land and Resources (MLR)
4.1.2 National Development and Reform Commission (NDRC)
5 China’s Mining Fiscal Regime: Laws, Regulations, Rights, and Obligations
5.1 Mineral Resources Law
5.1.1 Regulations for Registering To-Mine Mineral Resources
5.2 Law on the Coal Industry
5.2.1 Establishment of a Coal Mining Enterprise
5.3 Law on Safety in Mines
5.4 Environmental Protection Law
5.5 Rights
5.6 Obligations
6 China’s Mining Fiscal Regime: Taxes and Payments
6.1 Resource Tax
6.2 Land Appreciation Tax
6.3 Consumption Tax
6.4 Value-Added Tax (VAT)
6.5 Corporate Income Tax
6.6 Depreciation of Fixed Assets
6.7 Loss Carry Forward
6.8 Commodity Export Tax
6.9 Withholding Tax
6.10 Stamp Tax
7 Appendix
7.1 Abbreviations
7.2 Methodology
7.2.1 Coverage
7.2.2 Secondary Research
7.3 Contact Us
7.4 Disclaimer
1.1 List of Tables
Table 1: China’s Mining Fiscal Regime - Ease of Doing Business in China, Global Ranking, June 2016-June 2017
Table 2: China’s Mining Fiscal Regime - Land Appreciation Tax (%), 2018
Table 3: China’s Mining Fiscal Regime - Depreciation Years, 2017
Table 4: China’s Mining Fiscal Regime - Commodity Export Tax Rate (%), 2018
Table 5: China’s Mining Fiscal Regime - Stamp Tax, 2018
1.2 List of Figures
Figure 1: China’s Mining Fiscal Regime - Country Overview, 2017
Figure 2: China’s Mining Fiscal Regime - Ease of Doing Business in China, Global Ranking, June 2016-June 2017 6