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Detaliled rules for implementing the Interim Regulation of the People's Republic of China on Resource Tax.

Country/Territory
China
Document type
Regulation
Date
2011
Source
FAO, FAOLEX
Subject
Mineral resources
Keyword
Tax/levy Oil Natural gas Coal Minerals
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Entry into force notes
These Detailed Rules enter into force on 1 November 2011.
Abstract

These Detailed Rules are formulated in accordance with the Interim Regulations of the People’s Republic of China on Resource Tax. The Text consists of 16 articles. There two Annexes: 1. List of Taxable Items and Tax Rates of Resource Tax as attached to these Detailed Rules; 2. Grades of Several Major Mineral Resources.

Full text
Chinese
Website
www.gov.cn

References - Legislation

Implements

Interim Regulation of the People's Republic of China on Resource Tax.

Legislation | China | 1993 (2011)

Keyword: Tax/levy, Oil, Natural gas, Coal, Minerals

Source: FAO, FAOLEX

Implemented by

Measures of the Inner Mongolia Autonomous Region for implementing coal resource tax ad valorem.

Legislation | China | 2015

Keyword: Tax/levy, Coal, Minerals

Source: FAO, FAOLEX