ジンバブエにおけるマイニング(鉱業)の財政・制度動向

調査会社Timetric社が発行したリサーチレポート(データ管理コード:MMFR0065MR)
◆英語タイトル:Zimbabwe's Mining Fiscal Regime: H1 2015
◆発行会社/調査会社:Timetric
◆商品コード:MMFR0065MR
◆発行日:2015年5月31日
◆調査対象地域:ジンバブエ
◆産業分野:鉱業
◆ページ数:16
◆レポート言語:英語
◆レポート形式:PDF
◆納品方式:Eメール
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*** レポート概要(サマリー)***

Timetric’s fiscal regime report covers Zimbabwe which is rich in mineral resources such as gold, nickel, copper, zinc, lead and minerals used in industrial processes (limestone, phosphate and dolomite). The country has resources of the platinum group of minerals (PGMs). Zimbabwe’s mining industry is governed by the Ministry of Mines and Mining Development. The Mines and Mineral Act of 1961 is the main act consolidating and amending laws related to mines and minerals.


The report outlines Zimbabwe's governing bodies, laws, licenses, rights, obligations and key fiscal terms which includes royalty, corporate income tax, capital gains tax, presumptive tax, withholding tax, customs and excise incentives, fiscal incentives, loss carry forward and value added tax (Vat).

*** レポート目次(コンテンツ)***

1 Executive Summary
2 The Zimbabwean Mining Industry – Governing Bodies
2.1 Ministry of Mines and Mining Development
2.2 Minerals Marketing Authority of Zimbabwe (MMCZ)
2.3 Environmental Management Agency
3 The Zimbabwean Mining Industry – Governing Laws
3.1 Mines and Minerals Act
3.2 Base Minerals Export Control Act
3.3 The Zimbabwe Mining Development Corporation Act
3.4 Environmental Management Act
4 The Zimbabwean Mining Industry – Mining Regulations
4.1 Ordinary or Special Prospecting License
4.2 Exclusive Prospecting Order
4.3 Mining Lease and Special Mining Lease
4.4 Special Grant
5 The Zimbabwean Mining Industry – Rights and Obligations
5.1 Rights
5.2 Obligations
6 The Zimbabwean Mining Industry – Key Fiscal Terms
6.1 Royalty
6.2 Corporate Income Tax
6.3 Capital Gains Tax
6.4 Presumptive Tax
6.5 Withholding Tax
6.6 Fiscal Incentives
6.7 Customs and Excise Incentives
6.7.1 Rebate of duty on goods for the mining industry
6.7.2 Rebate of duty on goods for the prospecting and research for mineral deposits
6.7.3 Rebate of duty on goods imported in terms of an agreement entered into pursue a mining lease
6.8 Loss Carry Forward
6.9 Value Added Tax
7 Appendix
7.1 Abbreviations
7.2 Methodology
7.3 Secondary Research
7.4 Primary Research
7.5 Contact Timetric
7.6 About Timetric
7.7 Timetric’s Services
7.8 Disclaimer

Table 1: The Mining Industry in Zimbabwe – Fiscal Regime Terms and Other Taxes (%), 2015
Table 2: The Mining Industry in Zimbabwe – Royalty Rates (%), 2015

Figure 1: The Mining Industry in Zimbabwe – Commodity Mines at Different Stages (Number of Mines), 2015

*** 免責事項 ***
https://www.globalresearch.co.jp/disclaimer/


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※当市場調査資料(MMFR0065MR )"ジンバブエにおけるマイニング(鉱業)の財政・制度動向" (英文:Zimbabwe's Mining Fiscal Regime: H1 2015)はTimetric社が調査・発行しており、H&Iグローバルリサーチが販売します。


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