mineral resources

Core tips

In 2026, regulatory policies in the mining sector will undergo intensive adjustments. From the Mining Law Implementation Regulations to the supporting regulations of various provinces and cities, mining companies are facing increasingly stringent compliance requirements. This article summarizes the latest compliance points for you.

1. Mining rights compliance: these red lines cannot be touched

1. License management

• Apply for extension 3 months before the mining license expires
• Synchronous management of production safety license and mining license
• The business scope of the business license must include mining-related content

2. Mining behavior

• Super layer and cross-border mining is strictly prohibited (GPS positioning + drone inspection dual monitoring)
• Construction in strict accordance with the development and utilization plan
• Timely filing of annual mineral resource reserves report

3. Ecological and environmentally friendly

• Strictly implement the "three simultaneous" system
• Pay the mine geological environment management and restoration fund on time and in full
• Complete annual tasks for green mine construction

2. Safety production compliance: Responsibility is heavier than Mount Tai

Main Responsibilities:

• Establish a safety production responsibility system for all employees
• Organize safety inspections at least once a month
• Accidents must be reported immediately and no concealment or false reporting is allowed

Hidden danger investigation:

• Daily inspection: daily inspection at the team level
• Weekly inspection: regular inspection at workshop level
• Monthly inspection: enterprise-level comprehensive inspection
• Quarterly inspections: professional inspections involving experts

Emergency Management:

• Develop comprehensive emergency plans, special plans, and on-site disposal plans
• Organize emergency drills at least once every six months
• Fully equipped with emergency rescue supplies

3. Land use compliance: land use issues cannot be ignored

New regulations on mining land (Mining Law Implementation Regulations 2026):

• Mining land can be transferred by agreement to reduce land costs.
• Temporary land use requires temporary land use approval
• The land use period is linked to the mining license period

Common illegal risks:

• Preemptive occupation without approval: facing administrative penalties + criminal liability
• Land used beyond the approved scope: the excess occupied must be returned
• Temporary land use overdue: treated as illegal land occupation

4. Tax Compliance: Key Points of Tax Burden for Mining Enterprises

Main taxes:

• resource tax: Calculated and levied based on the sales or sales volume of taxable products
• Resource compensation fee: Pay according to a certain proportion of sales (already incorporated into resource tax)
• corporate income tax: The basic tax rate is 25%, and you can enjoy discounts if you meet the conditions.
• environmental protection tax: Calculated and levied based on the amount of pollutants discharged

Compliance Tips:

• Resource tax calculation prices must be true and accurate
• Pricing of related party transactions must comply with the arm’s length principle
• Tax incentives must be filed in accordance with regulations

5. Administrative Penalty Risk: Latest Discretionary Standards

Mitigating/mitigating circumstances:

• First offense
• Harmful consequences are minor
• Proactively eliminate or mitigate harmful consequences
• Actively rectify

Serious circumstances:

• Violate the law more than twice within a year
• Causing safety accidents or environmental pollution
• Refusing to make rectifications or failing to make rectifications in place
• Conceal and destroy evidence

Lawyer Ying Ting reminds:

• Create compliance profile: Keep all approval documents, inspection records, and rectification reports
• Proactive compliance: Don’t wait until you are investigated before making rectifications. You should tighten up on compliance at all times.
• Make good use of legal remedies: When receiving notice of punishment, if there is anything unreasonable, apply for reconsideration or litigation within 60 days

Conclusion

Compliance operations are the lifeline of mining companies. The regulatory situation will become increasingly strict in 2026. Only by proactively adapting and adjusting quickly can companies survive in the fierce competition.

If you encounter difficulties in compliance construction, or receive an administrative penalty decision and do not know how to respond, please contact Beijing Yuting Law Firm. We will provide you with professional compliance assessment and legal services.

Beijing Yingting Law Firm | Lawyer Liu Jingzhu