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China's Mining Fiscal Regime: H1 2014

Table of Contents

1 Executive Summary 1

2 China's, Governing Bodies 4
2.1 State Council 4
2.2 Ministry of Land and Resources 4
2.3 National Development and Reform Commission (NDRC) 4
2.4 National Energy Administration (NEA) 4
2.5 State Bureau of Material Reserve 4
2.6 Department of Resource Conservation and Environmental Protection 5

3 China's, Governing Laws 6
3.1 Mineral Resources Law 6
3.2 Law on Coal Industry 6
3.3 Law on Safety in Mines 6
3.4 Environmental Protection Law 6
3.5 Forestry Law 6

4 China's, Mining Licenses and Ownership 7
4.1 Ownership of Minerals 7
4.2 Exploration and Mining License 7
4.2.1 Issuance of License 7
4.2.2 Areas of Exploration 7
4.2.3 Terms of Exploration 7
4.3 Establishment of Coal Mining Enterprise 7
4.3.1 Coal Production License 8
4.3.2 Application requirements 8
4.3.3 Transfer of License 8
4.3.4 Cancellation of License 8

5 China's, Mining Rights and Obligations 9
5.1 Rights 9
5.2 Obligations 9

6 China's, Key Fiscal Terms 10
6.1 Mining fee 10
6.2 Royalty 10
6.3 Resource Tax 10
6.4 Urban and Township Tax 10
6.5 Land Appreciation Tax 10
6.6 Enterprise Resource Tax 11
6.7 Vehicle and Vessel Usage Tax 11
6.8 City Maintenance and Construction Tax 11
6.9 Stamp Tax 11
6.10 Depreciation 12
6.11 Deductions 12
6.12 Loss Carry Forward 12
6.13 Capital Gain Tax (CGT) 13
6.14 Business Tax 13
6.15 Withholding Tax 13
6.16 Value Added Tax (VAT) 13
6.17 Tax Incentive 13

7 Appendix 14
7.1 What is this Report About? 14
7.2 Methodology 14
7.3 Secondary Research 14
7.4 Primary Research 14
7.5 Contact Timetric 15
7.6 About Timetric 15
7.7 Timetric's Services 16
7.8 Disclaimer 17

List of Tables

Table 1: Mining Industry in China, Fiscal Regime Terms and Other Taxes 2
Table 2: Mining Industry in China, Land Use Tax Rates (CNY), 2014 10
Table 3: Mining Industry in China, Land Appreciation Tax Rates (%), 2014 11
Table 4: Mining Industry in china, Stamp Tax Schedule and Tax Rates (%), 2014 12
Table 5: Mining Industry in China, Depreciation Years, 2014 12
Table 6: Mining Industry in China, Business Tax Rates (%), 2014 13

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