中国

• China Anti-Money Laundering Monitoring and Analysis Center (CAMLMAC)

  China Anti-Money Laundering Monitoring and Analysis Center: receives large-value and suspicious transaction reports from precious-metals institutions (PM AML Measures arts. 24-25) and financial institutions

  未记录可信度等级未记录

  2 个来源

• General Administration of Customs (GAC)

  Clears gold imports/exports against the PBoC permit (Customs Law art. 24: licences must be presented; restricted goods without them are not released); supervises processing trade, special customs supervision areas, bonded sites and the SGE International Board vaults

  网站

  http://www.customs.gov.cn

  未记录可信度等级未记录

  3 个来源

• Ministry of Natural Resources (MNR) and provincial natural resources departments

  Grant and registration of exploration and mining rights; mining permits; reserve reports; ecological restoration

  未记录可信度等级未记录

  3 个来源

• Ministry of Finance (MOF)

  Tax policy on gold (jointly with SAT); with MNR and SAT sets the collection of mining-right transfer income (Caizong [2023] 10)

  未记录可信度等级未记录

  3 个来源

• People's Bank of China (PBoC)

  Gold market supervisor; issues gold import/export qualifications and the per-batch Gold and Gold Products Import/Export Permit; supervises the Shanghai Gold Exchange; AML/CFT supervisor of financial institutions and specific non-financial institutions; holds the national gold reserve

  网站

  http://www.pbc.gov.cn

  未记录可信度等级未记录OCR

  5 个来源

• State Administration of Foreign Exchange (SAFE)

  Foreign-exchange administration (FX Regulations 2008: current-account receipts and payments need a genuine, lawful transaction basis, art. 12); applies to gold import/export payments (Import/Export Measures art. 23); publishes official reserve assets including gold

  网站

  https://www.safe.gov.cn

  未记录可信度等级未记录

  3 个来源

• State Taxation Administration (SAT) and local tax bureaux

  Collects resource tax, VAT, consumption tax and mining-right transfer income; administers VAT on exchange gold (SAT Announcement 2025 No. 23)

  网站

  https://www.chinatax.gov.cn

  未记录可信度等级未记录

  4 个来源

• Shanghai Gold Exchange (SGE) and Shanghai Gold Exchange International (SGEI)

  Exchange established in October 2002 by the PBoC with State Council approval and supervised by the PBoC (PBoC Yinfa [2011] 93: charter, trading rules and products need PBoC approval; accreditation of standard-bar refiners, admission of members and new vaults are filed with the PBoC, art. 5); central counterparty; membership, trading, clearing, delivery, designated vaults, accreditation of standard-bar refiners. SGEI (Shanghai Gold Exchange International, September 2014) is its wholly owned subsidiary in the Shanghai Pilot Free Trade Zone that runs the International Board

  网站

  https://www.sge.com.cn

  未记录可信度等级未记录OCR

  4 个来源

• Anti-Money Laundering Law of the PRC (revised 8 Nov 2024)

  Art. 64(3): dealers in precious metals and gemstones in spot trading above a prescribed amount are specific non-financial institutions; art. 6 their duties; CDD (art. 29, applied to them by art. 42); records at least 10 years (art. 34); large-value and suspicious transaction reports (art. 35); special preventive measures on listed persons (art. 40); penalties for specific non-financial institutions (art. 58). In force 1 Jan 2025 (art. 65).

  引用

  中华人民共和国反洗钱法

  类型

  法案

  生效日期

  2025-01-01

  法律原文未记录

  1 个来源

• MOF and SAT Notice on gold tax policy (Caishui [2002] 142), 13 Sep 2002

  Point 1: VAT exemption for gold producers' and dealers' sales of non-standard gold and gold ore (incl. associated gold), and import-stage VAT exemption for gold (incl. standard gold) and gold ore. Points 2, 4, 5 repealed from 1 Nov 2025 (2025 No. 11). Point 3 (no export rebate on gold; jewellery rebate on processing value only) is marked invalid on the SAT network copy; its jewellery clause was repealed by Guoshuifa [2005] 125 (itself repealed 1 Jul 2012). From 1 Jan 2026 the domestic part of point 1 no longer applies as such (MOF/SAT 2026 No. 10 art. 6) and is re-enacted as 2026 No. 10 二(二)24 until 31 Dec 2027; whether the import-stage exemption continues is not confirmed (cn.gap-import-vat-2026).

  引用

  财税〔2002〕142号

  类型

  通函

  法律原文未记录

  研究备注: [unconfirmed] Status of the import-stage exemption after 1 Jan 2026: MOF/GAC/SAT 2026 No. 17 not held (cn.gap-import-vat-2026).

  3 个来源

• Provisional Regulations on Consumption Tax (2008) and Caishui Zi [1994] 95

  Gold, silver and platinum jewellery and diamonds: 5% (rate table item 4.1); for gold and silver jewellery the tax is levied at retail, on sales excluding VAT, paid by the retailer (Caishui [1994] 95 points 1-4 and 7).

  引用

  中华人民共和国消费税暂行条例; 财税字［1994］95号

  类型

  条例

  生效日期

  2009-01-01

  法律原文未记录

  研究备注: [unconfirmed] Later amendments to the rate table and to Caishui [1994] 95 not checked.

  2 个来源

• Export Control Law of the PRC (2020)

  Licensing of listed dual-use, military and nuclear items (arts. 2, 12); end-user controls and control list (arts. 15-18). Unwrought gold is not shown as a controlled item in the texts held.

  引用

  中华人民共和国出口管制法

  类型

  法案

  生效日期

  2020-12-01

  法律原文未记录

  1 个来源

• MOF and SAT Announcement 2026 No. 11 on VAT and consumption tax for exports

  Exports of goods containing gold or platinum, and diamonds and diamond jewellery, are VAT-exempt without refund (art. 6(1)1(4)); annex 8 lists the codes, incl. unwrought gold 71081100, 71081200, 71081300 and monetary gold 71082000. Repeals Caishui [2012] 39 and [2014] 98 (art. 10).

  引用

  财政部 税务总局公告2026年第11号

  类型

  通函

  生效日期

  2026-01-01

  法律原文未记录

  1 个来源

• Regulations on the Control of Gold and Silver (1983, revised 2011)

  PBoC as the competent authority for gold and silver (art. 4); unified purchase: mined and recovered gold to be sold to the PBoC (arts. 3, 5, 8-12); gold coins minted and issued only by the PBoC (art. 21); carrying gold into China unlimited but declared to Customs (art. 25), out of China against a PBoC certificate or the entry declaration (art. 26).

  引用

  中华人民共和国金银管理条例

  类型

  条例

  生效日期

  1983-06-15

  法律原文未记录

  研究备注: [conflict] cn.div-conflict-gold-silver-regs: the purchase monopoly in the text is not how the market has run since the SGE opened.

  1 个来源

• Measures for the Administration of Import and Export of Gold and Gold Products (PBoC and GAC Order [2015] No. 1, amended by Order [2020] No. 3)

  Permit system (Art. 3); scope (Art. 4); reserve gold by PBoC (Art. 5); SGE registration and first trade (Art. 6); qualification conditions (Arts. 8-9); application materials (Arts. 10-11); one permit per batch, 40 working days (Art. 17); reporting (Art. 19); exemptions (Art. 20); no other channel (Art. 21); AML (Art. 22); FX (Art. 23). The 2020 amendment (in force 16 Apr 2020) rewrote art. 10(1)(7) (banks: internal gold risk-control materials; proof of physical stock at the exchange for export applicants dropped) and art. 10(1)(8) (industry capacity certificate for mining exporters dropped; exchange registration certificate kept).

  引用

  黄金及黄金制品进出口管理办法

  类型

  条例

  生效日期

  2015-04-01

  法律原文未记录

  3 个来源

• PBoC Rules on Supervision of the Business of the Shanghai Gold Exchange (Yinfa [2011] 93)

  PBoC supervises SGE (art. 2); charter, products and trading rules need PBoC approval (art. 4); accreditation of standard gold ingot and bar refiners, member admission and new vaults are filed with the PBoC (art. 5); one account one code (art. 6).

  引用

  上海黄金交易所业务监督管理规则

  类型

  条例

  生效日期

  2011-04-11

  法律原文未记录OCR

  研究备注: [ocr] Read from OCR; art. 5 checked against the page image.

  1 个来源

• Administrative Measures on AML/CFT for Precious Metals and Gemstone Institutions (PBoC, Yinfa [2025] 124)

  Scope: dealers in precious-metal and gemstone spot trading; the duties apply to cash transactions of RMB 100,000 or more (art. 2); risk assessment at least every 3 years (art. 14); CDD on cash of RMB 100,000 single or daily cumulative, on suspicion, or on doubtful ID data (art. 15), incl. beneficial owners of legal persons (art. 16(2)); enhanced CDD for high-risk countries and PEPs (arts. 19-20); large-value cash report to CAMLMAC within 5 working days (art. 24); suspicious report regardless of amount (art. 25); records 10 years (art. 26); special preventive measures (art. 27); financial institutions doing precious-metal spot business follow the rules for financial institutions (art. 38). Precious metals include gold, silver, platinum and their coins, standard bars, products, intermediate products and refined raw material (art. 34).

  引用

  贵金属和宝石从业机构反洗钱和反恐怖融资管理办法

  类型

  条例

  生效日期

  2025-08-01

  法律原文未记录

  1 个来源

• Resource Tax Law of the PRC (adopted 26 Aug 2019)

  Gold: raw ore or concentrate, 2%-6% ad valorem; provinces fix the rate within the range (Art. 2); ad valorem base (Art. 3); returns within 15 days of month/quarter end (Art. 12)

  引用

  中华人民共和国资源税法

  类型

  法案

  生效日期

  2020-09-01

  法律原文未记录

  1 个来源

• SAT Announcement 2025 No. 23 on tax administration for gold

  Invoices on exchange gold: special invoice labelled 会员单位投资性黄金 for members' investment-use withdrawals, input VAT deductible by the member (point 2); ordinary invoices labelled 会员单位非投资性黄金 or 客户标准黄金 (points 3-4); use declared on the delivery-out slip before withdrawal; members keep proof of use and a gold purchase and sales ledger (point 8).

  引用

  国家税务总局公告2025年第23号

  类型

  通函

  生效日期

  2025-11-01

  法律原文未记录

  2 个来源

• SGE Detailed Delivery Rules (amended Nov 2019)

  Bar specifications and accredited-refiner rule (Art. 11); load-in documents (Art. 30); weight tolerance (Arts. 31, 45); load-out (Arts. 37, 43); IB vault withdrawals must report the destination to SGE and Customs (Art. 42); Annex 2: LBMA-accredited Good Delivery refiners may apply for IB load-in authorisation. Fee annex superseded by the January 2026 schedule.

  类型

  规则手册

  官方指引未记录

  2 个来源

• SGEI Business Management Measures (2018) and IB Designated Vault Operating Guidelines (2018)

  International members are registered abroad, in HK/Macao/Taiwan or in the Shanghai FTZ (SGEI art. 4); AML/KYC on clients (arts. 6-7); settlement through margin custodian bank accounts (arts. 20-21); IB vaults under Customs supervision (art. 28). Entry into IB vaults: invoice (incl. origin), packing list, bar list, non-wood packaging declaration (guidelines art. 9); import into China from IB vaults only by members or clients with gold import/export qualification, presenting the PBoC permit (copy 1, for customs) and obtaining the customs import declaration (arts. 10-12); re-export: invoice and SGE withdrawal papers (art. 19).

  引用

  上海国际黄金交易中心业务管理办法; 上海黄金交易所国际板指定仓库出入库及出入境业务操作指引

  类型

  规则手册

  官方指引未记录

  2 个来源

• SGE Measures for the Management of Accredited Refiners (2025) and Overseas Ingot Supplier Criteria (2019)

  Domestic: SGE member or member-controlled, 5 years established, 3 years refining, capital and net assets RMB 50m, 10 t/yr gold refined, quality deposit RMB 300,000, certificate valid 5 years, buy-back and toll-refining records 10 years (arts. 7, 13, 14, 33). Overseas: 5 years refining, 10 t/yr, RMB 50m; LBMA current Good Delivery suppliers skip the on-site review (sample test only) and the RMB 300,000 deposit; refiners found sourcing from conflict or high-risk areas lose accreditation (overseas arts. 3, 6, 19, 23).

  引用

  上海黄金交易所认定精炼企业管理办法; 可提供标准金锭企业及其金锭品级资格注册认定准则（海外试行版）

  类型

  规则手册

  生效日期

  2025-07-10

  官方指引未记录

  3 个来源

• Measures for Collecting Mining-Right Transfer Income (MOF, MNR, SAT, Caizong [2023] 10)

  Gold, silver and platinum-group metals are on the rate list: transfer income = transaction price at grant + annual 2.3% of concentrate (选矿产品) sales revenue excluding VAT (arts. 8-9, list item 12); annual amount declared to the tax authority by the end of February of the next year (art. 24); late-payment surcharge 0.2% a day (art. 33); shared 4:6 central/local (art. 4).

  引用

  矿业权出让收益征收办法

  类型

  条例

  生效日期

  2023-05-01

  法律原文未记录

  1 个来源

• MOF and SAT Announcement 2025 No. 11 on gold tax policy

  VAT on standard gold traded on SGE / SHFE: seller exempt; no physical delivery: exchange exempt; delivery out of the vault for investment use by a member: VAT levied and immediately refunded to the exchange, surcharges exempt, special invoice to the member; non-investment use or client purchase: exchange exempt, ordinary invoice, general-taxpayer buyer deducts input at 6%; off-exchange sales of standard gold pay VAT normally; one change of declared use within 6 months (points 1-8). In force 1 Nov 2025 to 31 Dec 2027 (point 13), continued after the VAT Law by MOF/SAT 2026 No. 10 (五(五)17). Repeals points 2, 4, 5 of Caishui [2002] 142 and Caishui [2008] 5.

  引用

  财政部 税务总局公告2025年第11号 关于黄金有关税收政策的公告

  类型

  通函

  生效日期

  2025-11-01

  法律原文未记录

  3 个来源

• Value-Added Tax Law of the PRC

  Standard rate 13% on sales and imports of goods (art. 10(1)); the statutory exemptions (art. 24) do not include gold; the State Council may set special preferences (art. 25); import VAT is collected by Customs.

  引用

  中华人民共和国增值税法

  类型

  法案

  生效日期

  2026-01-01

  法律原文未记录

  1 个来源

• MOF and SAT Announcement 2026 No. 10 on VAT preferences after the VAT Law

  Re-enacts from 1 Jan 2026 to 31 Dec 2027 the exemption for gold producers' and dealers' sales of non-standard gold and gold ore (二(二)24); continues 2025 No. 11 to 31 Dec 2027 (五(五)17); trade-in value of old gold jewellery deductible (四(十)); all other domestic-stage VAT preferences in documents issued before 31 Dec 2025 cease from 1 Jan 2026 (art. 6).

  引用

  财政部 税务总局公告2026年第10号

  类型

  通函

  生效日期

  2026-01-01

  法律原文未记录

  1 个来源

• Anti-Foreign Sanctions Law of the PRC (2021)

  Countermeasure list (arts. 4-6); organisations and persons in China must implement countermeasures (art. 11) and must not implement or assist foreign discriminatory measures against Chinese citizens or organisations (art. 12).

  引用

  中华人民共和国反外国制裁法

  类型

  法案

  生效日期

  2021-06-10

  法律原文未记录

  1 个来源

• Customs Law of the PRC (as amended 2021)

  Goods must be declared truthfully with import/export licences; restricted goods without licences are not released (art. 24); special customs supervision areas (art. 34); smuggling (art. 82).

  引用

  中华人民共和国海关法

  类型

  法案

  法律原文未记录

  1 个来源

• Foreign Trade Law of the PRC (revised 2025)

  Operators are registered market entities (art. 11); state trading for listed goods (art. 13); free trade in goods unless restricted (art. 16); import/export bans, quotas and licences (arts. 18-21); list of foreign persons barred from trade with China, with customs and FX consequences (arts. 40, 76-77).

  引用

  中华人民共和国对外贸易法

  类型

  法案

  生效日期

  2026-03-01

  法律原文未记录

  1 个来源

• Regulations on Foreign Exchange Administration (2008)

  No restriction on current international payments (art. 5); receipts may be repatriated or held abroad under SAFE conditions (art. 9); current-account receipts and payments need a genuine, lawful transaction basis checked by banks (art. 12); receipts may be kept or sold (art. 13); payments against valid documents (art. 14); penalties for evasion (art. 39).

  引用

  中华人民共和国外汇管理条例

  类型

  条例

  生效日期

  2008-08-05

  法律原文未记录

  1 个来源

• MNR Notice on implementing the new Mineral Resources Law (自然资发〔2024〕289号), 19 Dec 2024

  Transition: existing rights and certificates unchanged; competitive grant is the rule

  类型

  通函

  官方指引未记录

  1 个来源

• Mineral Resources Law of the PRC (1986, as amended 1996 and 2009)

  Replaced by the comprehensive 2024 revision from 1 Jul 2025; existing rights and certificates continue ('权利不变动，证书不更换')

  类型

  法案

  废止日期

  2025-07-01

  法律原文未记录

  研究备注: [not-read] The 1996/2009 text itself is not held; its replacement date is 2024 law art. 80 (in force 1 Jul 2025); the 2026 Regulations art. 79 repealed the 1994 Implementing Rules and the old registration and transfer measures.

  3 个来源

• Mineral Resources Law of the PRC (revised 8 Nov 2024)

  State ownership (Art. 4); paid acquisition of mineral rights (Art. 16); competitive grant (Art. 17); grant contract (Art. 20); transfer income (Art. 21); registration and certificate (Art. 22); holder's right to the extracted products (Art. 23); terms (Art. 24); permits before extraction (Art. 33); resource tax (Art. 6); penalties for mining without a right (Art. 64). Implemented by the 2026 Regulations (cn.law-mrl-regs-2026).

  引用

  中华人民共和国矿产资源法 (2024修订), 8 chapters, 80 articles

  类型

  法案

  生效日期

  2025-07-01

  法律原文未记录

  1 个来源

• Implementing Regulations of the Mineral Resources Law (State Council Order No. 839)

  Competitive grant, agreement grant only in listed cases (art. 8); grant announcement at least 30 working days (art. 12); transfer income and occupancy fees (art. 14); terms (art. 15); exploration/mining permit decided within 15 working days (art. 29); reserve reports to the original grant department (art. 43) and periodic reserve and utilisation reports (art. 44); closure reports (art. 45); import and export follow foreign-trade and export-control law (art. 75); permits issued before 1 Jul 2025 remain valid (art. 78); repeals the 1994 Implementing Rules and the old registration and transfer measures (art. 79).

  引用

  中华人民共和国矿产资源法实施条例

  类型

  条例

  生效日期

  2026-06-15

  法律原文未记录

  1 个来源

• SGE Member Management Measures (2026 revision; in force on publication, PDF posted 23 Apr 2026)

  Member classes (Art. 3); special members: registered capital and net assets of at least RMB 100m and three years of profits (Art. 6); ordinary members: at least RMB 150m and one year on SGE (Art. 7); membership fee RMB 2.8m (Art. 14); proprietary and agency seats, agency seats for institutional or individual clients (Art. 29); agency business needs net assets of RMB 200m (Art. 41); KYC incl. beneficial owners (Art. 42); source of client funds and metal (Art. 46); AML (Art. 55); records at least 15 years (Art. 59); major-event reports within 20 working days (Art. 64)

  类型

  规则手册

  官方指引未记录

  1 个来源

• SGE Safe Deposit Vault Administration Measures (amended Nov 2019)

  Only bars from SGE-accredited refiners or recognised international accreditation may be deposited (Art. 4); load-in (Art. 12); load-out (Art. 18)

  类型

  规则手册

  官方指引未记录

  2 个来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

• PBoC gold import/export qualification (黄金进出口资格)

  PBoC approval; thereafter per-batch permits

  持有人

  Bank holding PBoC gold import/export qualification (SGE financial member or market maker)

  签发机构

  People's Bank of China (head office)

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Arts. 7, 8, 10

  3 个来源

• PBoC gold import/export qualification: mining-group route

  持有人

  Mining-right holder (industrial gold miner)

  签发机构

  People's Bank of China

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Art. 8(2)-(3), Art. 10

  2 个来源

• PBoC gold products import/export qualification (黄金制品)

  持有人

  SGE institutional client (e.g. jewellery manufacturer) trading through a member

  签发机构

  Application to a PBoC branch at prefecture level or above; decided by the PBoC Shanghai Head Office, branches, operations office, provincial-capital central sub-branches or the Shenzhen central sub-branch (art. 7)

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Arts. 7, 9, 11

  1 个来源

• SGE Standard Gold Ingot Refiner / Standard Gold Bar Refiner accreditation

  Accredited-refiner certificate; right to mark bars with the SGE logo; registered brand (art. 12); listing on the SGE refiner lists

  持有人

  SGE-accredited refiner (standard gold ingot / bar refiner)

  签发机构

  Shanghai Gold Exchange

  有效期

  Domestic certificate 5 years, renewal review 3 months before expiry (art. 14)

  官方指引未记录OCR

  法律依据: SGE Measures for the Management of Accredited Refiners (2025); SGE Overseas Ingot Supplier Criteria (2019); SGE Delivery Rules, Refiner Measures arts. 2, 3, 7, 12-14; Overseas Criteria arts. 3, 6, 19; Delivery Rules Art. 11

  5 个来源

• AML/CFT internal control programme as a precious-metals institution

  持有人

  SGE comprehensive member (producer, processor, jeweller or trader)

  签发机构

  Self-established; supervised by PBoC

  法律原文未记录

  法律依据: AML Law 2024; PBoC PM AML Measures (Yinfa [2025] 124); SGE Member Measures, AML Law arts. 6, 64; Measures arts. 13-14; SGE Member Measures Art. 55

  4 个来源

• Pollutant discharge permit and compliance test report

  持有人

  Mining-right holder (industrial gold miner)

  签发机构

  Environmental protection authority

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Arts. 8, 10

  2 个来源

• Foreign trade operator filing form (对外贸易经营者备案表)

  持有人

  SGE institutional client (e.g. jewellery manufacturer) trading through a member

  签发机构

  Commerce authority

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Art. 11

  研究备注: [conflict] cn.div-conflict-ft-filing: the Measures (art. 11(5)) still ask for the stamped foreign-trade operator filing form, but the Foreign Trade Law as revised (art. 11, in force 1 Mar 2026) defines operators by business registration and provides no operator filing. How the PBoC applies art. 11(5) now is not confirmed.

  2 个来源

• SGE international membership / international client account with FT account

  International member status; FT (free trade) account in offshore RMB

  持有人

  SGE international member or international client (SGEI, Shanghai FTZ)

  签发机构

  SGE / SGEI; FT account at a margin custodian bank

  官方指引未记录

  法律依据: SGE Member Management Measures (2026); SGEI Business Management Measures, Member Measures Art. 3-4; SGEI Measures arts. 4, 20-21

  5 个来源

• Mining permit (采矿许可证)

  Mining permit

  持有人

  Mining-right holder (industrial gold miner)

  签发机构

  Natural resources authority

  法律原文未记录

  法律依据: Mineral Resources Law 2024; Implementing Regulations 2026, Law art. 33; Regulations arts. 28-30

  3 个来源

• Registered mining right and mining-right certificate (采矿权 / 矿业权证书)

  Grant contract; mining-right certificate

  持有人

  Mining-right holder (industrial gold miner)

  签发机构

  Natural resources authority (grant department)

  有效期

  Up to 30 years, renewable while reserves remain (Art. 24)

  法律原文未记录

  法律依据: Mineral Resources Law 2024; Implementing Regulations 2026, Law arts. 16, 17, 20, 22, 24; Regulations arts. 8, 12, 15

  3 个来源

• SGE membership (financial, comprehensive, special or international)

  Membership and trading seat

  持有人

  SGE comprehensive member (producer, processor, jeweller or trader)

  签发机构

  Shanghai Gold Exchange

  官方指引未记录

  法律依据: SGE Member Management Measures (2026), Arts. 3, 6, 7

  1 个来源

• Consumption tax on gold jewellery

  Gold jewellery at retail

  税率

  5%

  计税基础

  Retail sales value excluding VAT

  缴纳人

  Retailer

  法律原文未记录

  法律依据: Consumption Tax Regulations; Caishui [1994] 95, Rate table item 4.1; Caishui [1994] 95 points 1-4, 7

  研究备注: [unconfirmed] Later amendments to the rate table and to Caishui [1994] 95 not checked.

  2 个来源

• Export of gold-containing goods: VAT-exempt without refund

  Goods containing gold or platinum listed in annex 8, incl. HS 71081100, 71081200, 71081300 and 71082000; diamonds and diamond jewellery

  税率

  VAT-exempt (no export refund; input VAT not refunded)

  法律原文未记录

  法律依据: MOF/SAT Announcement 2026 No. 11, Art. 6(1)1(4)

  1 个来源

• No export VAT rebate on gold

  税率

  No rebate on gold; for gold jewellery only the processing value added is rebated

  法律原文未记录

  法律依据: Caishui [2002] 142 point 3, replaced by Guoshuifa [2005] 125, Point 3

  研究备注: [not-read] From 2012 to 2025 the rule sat in Caishui [2012] 39 (not held; repealed 1 Jan 2026). Caishui 142 point 3 is marked invalid and Guoshuifa [2005] 125 was repealed on 1 Jul 2012. Replaced by cn.tax-export-exempt-2026.

  3 个来源

• Import customs duty on unwrought gold (HS 7108)

  未经核实未记录

  研究备注: [unconfirmed] The 2026 tariff adjustment (annex 1 provisional rates, annex 6 FTA rates) has no line for 7108; the base MFN rate is in the Customs Import and Export Tariff schedule, which is not held (cn.gap-tariff).

  1 个来源

• Import-stage VAT on gold and gold ore

  Imported gold (incl. standard gold) and gold ore

  税率

  Exempt

  法律原文未记录

  法律依据: Caishui [2002] 142, Point 1

  研究备注: [unconfirmed] Whether the exemption continues after the VAT Law took effect on 1 Jan 2026: MOF/GAC/SAT 2026 No. 17 on import-stage preferences was read only in a summary of a third-party copy [summary]; it reportedly continues pre-2026 preferences "with expiry dates after 1 Jan 2026", and this exemption had no expiry date. See cn.gap-import-vat-2026.

  2 个来源

• VAT on standard gold sold off-exchange

  Standard gold not sold through SGE or SHFE

  税率

  13% (standard VAT rate on goods)

  法律原文未记录

  法律依据: MOF/SAT Announcement 2025 No. 11 point 2; VAT Law, 2025 No. 11 point 2; VAT Law art. 10(1)

  2 个来源

• Resource tax on gold ore or concentrate

  ref.ms-ore, ref.ms-concentrate

  税率

  2%-6% ad valorem, rate set by each province (e.g. Shandong 4.5% ore / 4.2% concentrate; Henan and Yunnan 6% / 4.5%; Hubei 6%; Zhejiang and Ningxia 3% / 2%, as of 2020)

  计税基础

  Sales value of raw ore or concentrate

  缴纳人

  Mining-right holder

  征收机构

  Local tax bureau (SAT)

  法律原文未记录

  法律依据: Resource Tax Law, Arts. 2, 3, 12 and rate table

  研究备注: [summary] The provincial rates in the rate field come from a 2020 press report (China Gold News via The Paper), not from the provincial decisions. [unconfirmed] Current provincial rates: the Shandong decision could not be downloaded (czt.shandong.gov.cn HTTP 404; wb.flk.npc.gov.cn connection error). The 2%-6% range and the provincial rate-setting rule are read in the law (arts. 2-3 and the rate table).

  2 个来源

• Earlier VAT regime for SGE members' sales of standard gold (Caishui [2002] 142 point 2)

  税率

  No physical delivery: exempt; physical delivery: the tax authority issued a special invoice at the actual price and VAT was levied and immediately refunded, with urban construction tax and education surcharges exempt (for sales through the exchange with its settlement voucher)

  法律原文未记录

  法律依据: Caishui [2002] 142, Point 2

  2 个来源

• VAT on standard gold withdrawn by a member for investment use

  Member withdrawals for direct sale or processing into 99.5%+ bars, ingots or legal gold coins

  税率

  VAT levied and immediately refunded to the exchange (即征即退), urban construction tax and education surcharges exempt; the exchange issues the member a special invoice (label 会员单位投资性黄金) whose VAT the member deducts; the member's onward sales carry ordinary invoices only

  法律原文未记录

  法律依据: MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 points 1(1), 5; SAT No. 23 point 2

  4 个来源

• VAT on SGE / SHFE trades of standard gold without physical delivery

  Standard gold (AU99.99/99.95/99.9/99.5; 50 g, 100 g, 1 kg, 3 kg, 12.5 kg) traded on the exchange

  税率

  Exempt: the seller's sale to the exchange, and the exchange's sale while no physical delivery takes place; the buyer receives a settlement invoice (结算发票)

  法律原文未记录

  法律依据: MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 point 1; SAT No. 23 point 1

  4 个来源

• VAT on standard gold withdrawn for non-investment use or by a client

  Jewellery, industrial and other non-investment uses; all client withdrawals

  税率

  Exempt at the exchange (ordinary invoice); general-taxpayer buyer deducts input VAT at 6%; onward sales taxed normally with special invoices

  法律原文未记录

  法律依据: MOF/SAT Announcement 2025 No. 11; SAT Announcement 2025 No. 23, 2025 No. 11 point 1(2)-(3); SAT No. 23 points 3-4

  4 个来源

• Mining-right transfer income (矿业权出让收益)

  税率

  Transaction price at grant, plus 2.3% a year of concentrate sales revenue (excl. VAT)

  计税基础

  Annual sales revenue of gold concentrate (选矿产品)

  缴纳人

  Mining-right holder

  征收机构

  Tax authority (payment notice for the grant price; annual self-declaration)

  法律原文未记录

  法律依据: Mineral Resources Law 2024 art. 21; Caizong [2023] 10, Caizong [2023] 10 arts. 8-9, 24, 33 and rate list item 12

  2 个来源

• VAT on producers' sales of non-standard gold and gold ore

  Sales of gold other than standard gold, and gold ore (incl. associated gold), by gold producers and dealers

  税率

  Exempt

  法律原文未记录

  法律依据: Caishui [2002] 142, Point 1

  研究备注: [time-limited] Replaced from 1 Jan 2026 by cn.tax-vat-producer-2026 (MOF/SAT 2026 No. 10 art. 6 ended the pre-2026 domestic preferences).

  2 个来源

• VAT on gold producers' and dealers' sales of non-standard gold and gold ore (2026-2027)

  Sales of gold other than standard gold (AU9999, AU9995, AU999, AU995 in 50 g, 100 g, 1 kg, 3 kg, 12.5 kg) and of gold ore (incl. associated gold) by gold producers and dealers

  税率

  Exempt

  法律原文未记录

  法律依据: MOF/SAT Announcement 2026 No. 10, 二(二)24

  研究备注: [time-limited] Ends 31 Dec 2027 unless renewed.

  1 个来源

• Dealers in precious-metal spot trading are specific non-financial institutions (AML Law art. 64(3)). Under the PBoC Measures (in force 1 Aug 2025) they must run AML controls, assess risk at least every 3 years, carry out CDD incl. beneficial owners on cash of RMB 100,000 or more, report large cash transactions to CAMLMAC within 5 working days and suspicious ones regardless of amount, and keep records 10 years. Banks trading precious metals follow the rules for financial institutions (Measures art. 38). Gold imports and exports must comply with AML rules (Import/Export Measures art. 22).

  类型

  反洗钱

  门槛

  Cash of RMB 100,000 single or daily cumulative (Measures arts. 2, 15, 24)

  生效日期

  2025-01-01

  法律原文未记录

  法律依据: AML Law 2024; PBoC PM AML Measures; Import/Export Measures, AML Law arts. 34, 64; Measures arts. 2, 13-16, 24-26, 38; Import/Export Measures art. 22

  6 个来源

• SGE deposit and delivery accept only standard ingots/bars from SGE-accredited refiners, or from suppliers accredited by an SGE-recognised international market. The Delivery Rules (Annex 2) and the overseas criteria name LBMA Good Delivery refiners; overseas refiners can also be accredited directly (list HW001-HW008).

  类型

  金条标准

  官方指引未记录

  法律依据: SGE Detailed Delivery Rules; SGE Vault Measures; SGE Refiner Measures and Overseas Criteria, Delivery Rules Art. 11 and Annex 2; Vault Measures Art. 4; Overseas Criteria arts. 6, 19

  5 个来源

• Exports of unwrought gold are subject to the same PBoC qualification and per-batch permit; the export is VAT-exempt without refund (MOF/SAT 2026 No. 11 art. 6 and annex 8).

  类型

  其他

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Arts. 3, 8

  2 个来源

• Foreign-exchange receipts and payments arising from gold imports and exports follow SAFE rules (Measures art. 23): current-account payments are unrestricted but need a genuine, lawful transaction basis checked by the bank and are made against valid documents (FX Regulations arts. 5, 12, 14); receipts may be repatriated or held abroad under SAFE conditions (art. 9).

  类型

  外汇管制

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures; FX Regulations, Measures art. 23; FX Regulations arts. 5, 9, 12, 14

  研究备注: [not-read] SAFE detailed goods-trade FX guidelines not held.

  2 个来源

• Import and export of gold and gold products in the PBoC catalogue need a PBoC permit presented to Customs: one permit per batch, used within 40 working days, only for entities holding the PBoC qualification; the PBoC may restrict quantities for macro-economic reasons (art. 3). No other channel is lawful (art. 21). Customs does not release restricted goods without the licence (Customs Law art. 24).

  类型

  进口限制

  门槛

  Every batch

  生效日期

  2015-04-01

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures; Customs Law, Measures arts. 3, 4, 8, 17, 21; Customs Law art. 24

  3 个来源

• Gold carried into China by travellers is not limited in quantity but must be declared to Customs; gold may be carried out only against a PBoC certificate or up to the quantity declared on entry (Gold and Silver Regulations arts. 25-26). The Import/Export Measures (art. 4) leave rules for individuals carrying gold to the PBoC and Customs.

  类型

  跨境申报

  法律原文未记录

  法律依据: Gold and Silver Regulations (rev. 2011); Import/Export Measures, Regulations arts. 25-26; Measures art. 4

  研究备注: [not-read] The PBoC/GAC rules on individuals carrying gold across the border (Measures art. 4) are not held; the Customs thresholds applied in practice are not confirmed.

  2 个来源

• Qualified importers/exporters must help balance domestic physical supply; imported gold must be registered and first traded on the State Council-approved gold spot exchange (SGE).

  类型

  其他

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Art. 6

  2 个来源

• Import and export of national gold reserves are handled only by the PBoC; gold coins (incl. commemorative) only by an institution the PBoC designates (Measures art. 5). Gold coins are minted and issued only by the PBoC (Gold and Silver Regulations art. 21).

  类型

  国家垄断

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Art. 5

  2 个来源

• No permit is needed for processing trade, for movements between special customs supervision areas/bonded sites and abroad or between such areas, or for repair, return and temporary import/export; Customs supervises them.

  类型

  其他

  法律原文未记录

  法律依据: Gold and Gold Products Import/Export Measures, Art. 20

  1 个来源

• Special preventive measures: for persons on the counter-terrorism list, the Foreign Ministry notices implementing UN Security Council targeted financial sanctions, and the PBoC high-risk list, institutions must immediately stop services and restrict transfers of funds and assets and report to the PBoC (AML Law art. 40; PM Measures art. 27). Under the Anti-Foreign Sanctions Law, persons in China must implement Chinese countermeasures and must not implement or assist foreign discriminatory measures against Chinese persons (arts. 11-12).

  类型

  制裁

  法律原文未记录

  法律依据: AML Law 2024; PBoC PM AML Measures; Anti-Foreign Sanctions Law, AML Law art. 40; Measures art. 27; AFSL arts. 11-12

  3 个来源

• Mining without a mining right: ordered to stop; confiscation of tools, equipment and the minerals taken; fine of 3 to 5 times the market value of the minerals illegally extracted, or RMB 100,000 to 1,000,000 where nothing was extracted or the value is under RMB 100,000; suspension if the activity continues.

  类型

  其他

  生效日期

  2025-07-01

  法律原文未记录

  法律依据: Mineral Resources Law 2024, Art. 64

  1 个来源

• China imported large volumes in 2026; origin split (Switzerland, Hong Kong, others) not obtained.

  数据: 764 t in H1 2026 (+138% y/y); 152 t net in June; 118 t net in July 2026

  行业惯例未记录

  研究备注: World Gold Council analysis of customs data; China customs and Hong Kong/Swiss partner data not read.

  2 个来源

• PBoC gold holdings rose every month from Nov 2024 to Aug 2026 (22 months); August 2026 purchase about 20 t, the largest since Oct 2023.

  数据: 73.45 Moz (Jan 2025), 74.15 Moz (Dec 2025), 76.73 Moz (Aug 2026, about 2,387 t; about 9% of reserves); gold valued US$350.1bn of US$3,854.9bn total reserves at end-Aug 2026

  官方指引未记录

  3 个来源

• Domestic output fell in H1 2026 during mine-safety campaigns; consumption shifted from jewellery to bars and coins after the tax change.

  数据: H1 2026: domestic-ore gold 152.908 t (-14.62%), imported-ore gold 77.080 t, total 229.988 t; consumption 511.412 t (jewellery 132.133 t -33.88%; bars and coins 339.336 t +28.42%; industrial 39.943 t)

  行业惯例未记录

  1 个来源

• SGE activity and wholesale withdrawals.

  数据: SGE H1 2026 volume 16,100 t single-side (-4.37%), turnover RMB 16.57 trn (+36.75%); SGE withdrawals 62 t in Aug 2026 (-27% y/y); Chinese gold ETFs 293 t

  行业惯例未记录

  2 个来源

• [conflict] The Gold and Gold Products Import/Export Measures (art. 11(5), cn.src-impexp-govcn, unchanged by the 2020 amendment) require applicants for a gold-products permit to submit the stamped Foreign Trade Operator Filing Form (对外贸易经营者备案表). The Foreign Trade Law as revised in 2025 (in force 1 Mar 2026, cn.src-foreign-trade-law-2025) defines foreign-trade operators by business registration (art. 11) and contains no operator filing. The model keeps the requirement as written in the Measures and tags cn.cr-foreign-trade-filing; whether the PBoC still asks for the form is not confirmed.

  法律原文未记录

  研究备注: [conflict] Affects cn.cr-foreign-trade-filing.

  2 个来源

• [conflict] The Regulations on the Control of Gold and Silver (1983, revised 2011, cn.src-gold-silver-regs) still say that all mined, recovered and imported-ore gold must be sold to the PBoC (arts. 3, 5, 8-11) and that purchasing needs PBoC permission (art. 8). Later instruments assume an open market: gold is traded on the SGE by members and clients (PBoC Yinfa [2011] 93; SGE rules), qualified entities import and export under the 2015 Measures, and MOF/SAT 2026 No. 10 exempts gold producers' and dealers' sales of non-standard gold and ore. The model follows the SGE market framework as the current law in practice. The State Council decisions that removed the PBoC purchase and distribution approvals are not held (cn.gap-gold-market-reform), so which articles of the 1983 Regulations still bind is not confirmed.

  法律原文未记录OCR

  研究备注: [conflict] Affects cn.st-06, cn.proc-mine-to-first-sale, cn.law-gold-silver-regs.

  4 个来源

• [conflict] SGE's fee schedule updated January 2026 (cn.src-sge-fees-2026) lists International Board storage rates (IB gold trading-vault stock 0.6 / 0.18 / 1.8 yuan per kg per day; safekeeping 0.18) and load-in/out fees of 2 yuan/kg, while the SGE International Board page (cn.src-sge-intl-board) says storage, load-in/out, moving and other service fees for international members and clients are currently waived, subject to the latest SGE announcement. The model states both; the waiver announcement itself is not held.

  官方指引未记录

  研究备注: [conflict] Affects cn.st-29.

  3 个来源

• Before the 2024 AML Law, FATF found dealers in precious metals outside SGE's 253 members and their institutional customers essentially unsupervised; R.22 and R.23 stayed Non-Compliant through the 2022 follow-up. The 2024 Law and the PBoC sector Measures (in force 1 Aug 2025) are recent, and the 2025 national sector assessment says small institutions' AML foundations still need strengthening.

  标准无法访问未记录

  研究备注: [summary] The FATF figures (253 SGE members; R.22/R.23 Non-Compliant through 2022) come from summarised reads; the FATF reports could not be downloaded (bot challenge). The 2025 sector assessment (held, read in full) says the AML work of small and medium institutions still needs strengthening; the PBoC Measures took effect on 1 Aug 2025.

  5 个来源

• The 2025 sector risk assessment names smuggling proceeds, telecom fraud, illegal fund-raising and corruption as predicate crimes, and gold used as an 'underground transaction medium' and swapped with virtual assets, outside the permit and SGE channel.

  官方指引未记录

  1 个来源

• The beneficial-ownership thresholds (25% ownership or earnings/voting rights, control) used for CDD by precious-metals dealers.

  缺失文件

  PBoC and SAMR Measures on the Administration of Beneficial Ownership Information (受益所有人信息管理办法), 2024

  可能所在

  pbc.gov.cn Treaty and Law Department (规章)

  未获取原因

  Not attempted in this pass (found only as a citation in the industry guide at the end of the session; search budget exhausted).

  影响

  cn.st-38cn.dk-cdd-record

• FATF/APG mutual evaluation of China (2019) and the 2022 follow-up report, cited for the pre-2024 supervision of dealers in precious metals.

  缺失文件

  FATF MER China 2019; FATF 3rd enhanced follow-up report China 2022

  可能所在

  https://www.fatf-gafi.org/content/dam/fatf-gafi/mer/MER-China-2019.pdf; apgml.org

  未获取原因

  fatf-gafi.org returned a bot challenge (CHALLENGE) to the Mac-host download on 28 Sep 2026.

  影响

  cn.div-dpms-supervision

• State Council decisions that abolished the PBoC unified purchase and distribution approvals for gold (the basis for the open SGE market), needed to settle which parts of the 1983 Gold and Silver Regulations still apply.

  缺失文件

  State Council decisions cancelling administrative approvals (2003 onwards) that cover gold purchase, distribution and processing approvals

  可能所在

  gov.cn State Council document library; xzfg.moj.gov.cn (national administrative-regulations database, status of 金银管理条例)

  未获取原因

  Not identified by number in this session (web search budget exhausted); the MOJ database is script-rendered.

  影响

  cn.div-conflict-gold-silver-regscn.law-gold-silver-regscn.st-06

• Import origin breakdown (Switzerland, Hong Kong, others) and whether PBoC quota-like limits on permits apply in practice.

  缺失文件

  China customs detailed statistics; Hong Kong C&SD and Swiss FOCBS partner data

  未获取原因

  Trade statistics, not a legal document; the GAC statistics database is script-rendered. Not attempted further in this legal pass.

  影响

  cn.tf-imports

• Whether the import-stage VAT exemption for gold and gold ore (Caishui [2002] 142 point 1) continues after the VAT Law took effect on 1 Jan 2026.

  缺失文件

  MOF, GAC and SAT Announcement 2026 No. 17 (财政部 海关总署 税务总局关于增值税法施行后进口环节增值税优惠政策衔接事项的公告), 10 Feb 2026, with any list of continued documents

  可能所在

  https://guizhou.chinatax.gov.cn/wjjb/zcfgk/szfl/zzs/202602/t20260211_89506291.html; gss.mof.gov.cn; www.customs.gov.cn

  未获取原因

  Three download attempts from the Mac host failed with a connection error (29 Sep 2026); the fetch tool timed out on robots.txt. Only a summarised third-party copy was read.

  影响

  cn.tax-import-vatcn.st-24cn.law-caishui-2002-142

• How and where the PBoC buys reserve gold.

  未获取原因

  Not disclosed by the PBoC

  影响

  cn.proc-state-purchase

• Specimen of the PBoC permit and application form (Measures 附1, 附2), the PBoC service guide, and the current Catalogue of gold and gold products under import/export management (黄金及黄金制品进出口管理商品目录).

  缺失文件

  PBoC permit and application-form specimens; 黄金及黄金制品进出口管理商品目录 (current)

  可能所在

  http://www.pbc.gov.cn/zhengwugongkai/resource/cms/2021/12/2021122714495366216.pdf (HTTP 404 from the Mac host on 29 Sep 2026); PBoC government services portal

  未获取原因

  The 2021 PBoC PDF returned 404 from the Mac host; no other official URL found in this session (web search budget exhausted). The 2020 amending order is now held.

  影响

  cn.dk-pboc-permitcn.dk-impexp-applicationcn.ctl-permit

• Current provincial resource-tax rates for gold ore and concentrate (e.g. Shandong, Henan, Yunnan).

  缺失文件

  Provincial People's Congress Standing Committee decisions on resource-tax rates (2020), e.g. 山东省人民代表大会常务委员会关于山东省资源税具体适用税率、计征方式和免征或者减征办法的决定

  可能所在

  http://czt.shandong.gov.cn/art/2020/6/15/art_100310_10290188.html; https://wb.flk.npc.gov.cn/dfxfg/PDF/50de1ae4f094448680224aa60004e69e.pdf

  未获取原因

  czt.shandong.gov.cn returned HTTP 404 and wb.flk.npc.gov.cn a connection error from the Mac host (29 Sep 2026, two attempts).

  影响

  cn.tax-resource

• PBoC notice setting the channel for precious-metals dealers' large-value and suspicious transaction reports (SGE, China Gold Association and others report for their members).

  缺失文件

  PBoC General Office notice Yinbanfa [2025] 145 (中国人民银行办公厅关于贵金属和宝石从业机构开展大额交易和可疑交易报告报送工作的通知)

  可能所在

  pbc.gov.cn (may not be public)

  未获取原因

  Known only from the industry guide; no public URL found in this session.

  影响

  cn.st-39cn.st-40

• MFN import duty rate and customs supervision-certificate code for HS 7108.

  缺失文件

  Customs Import and Export Tariff of the PRC 2026 (税则), heading 7108; GAC supervision-certificate code list; Customs Tariff Law 2024

  可能所在

  http://www.customs.gov.cn (online tariff query, script-rendered); gss.mof.gov.cn

  未获取原因

  The 2026 tariff adjustment and its annexes 1 and 6 were downloaded and searched: no line for 7108. The full tariff schedule is published as a book and a script-rendered GAC query, not as a downloadable text; needs a person to look up 7108 in the GAC query and save the result.

  影响

  cn.tax-import-dutycn.st-24

• 澳大利亚至中国
• 瑞士至中国
• 中国香港特别行政区至中国
• 俄罗斯至中国

• 澳大利亚至中国
• 瑞士至中国
• 中国香港特别行政区至中国
• 俄罗斯至中国

• 中国人民银行关于印发《贵金属和宝石从业机构反洗钱和反恐怖融资管理办法》的通知 (with the Measures)打开来源
  未记录文本中国人民银行 · 阅读于 2026-09-29
• 中华人民共和国反洗钱法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-28
• 黄金及黄金制品进出口管理办法打开来源
  未记录文本中国人民银行 (People's Bank of China) and 海关总署 (General Administration of Customs) · 阅读于 2026-09-28

  Missing from this copy: 附1 (permit specimen) and 附2 (《黄金及黄金制品进出口申请表》) are referred to but not reproduced on this page; the 2020 amendment is not merged into this text.

• 上海黄金交易所会员管理办法（2026年修订版）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-28
• 上海黄金交易所会员反洗钱和反恐怖融资工作实施办法（2022年修订版）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 上海黄金交易所会员反洗钱、反恐怖融资、反逃税自律指引（2022年修订版）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• Detailed Delivery Rules of Shanghai Gold Exchange (Amended November 2019)打开来源
  未记录文本Shanghai Gold Exchange (上海黄金交易所) · 阅读于 2026-09-28
• 上海黄金交易所交割细则（2019年11月修订稿）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• Measures for the Administration of Safe Deposit Vaults of Shanghai Gold Exchange (Amended November 2019)打开来源
  未记录文本Shanghai Gold Exchange · 阅读于 2026-09-28
• 上海黄金交易所可提供标准金锭企业及其金锭品级资格注册认定准则（海外试行版）(2019年11月修订稿)打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 上海黄金交易所可提供标准金条企业名单打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29

  Missing from this copy: Brand logos are images and not reproduced.

• 黄金及黄金制品进出口管理办法 (FAOLEX copy)打开来源
  未记录文本中国人民银行 and 海关总署 (issuer not printed on this copy) · 阅读于 2026-09-28

  Missing from this copy: No title block, order number or date line; 附1 and 附2 absent.

• 中国人民银行 海关总署关于修改《黄金及黄金制品进出口管理办法》的决定打开来源
  未记录文本中国人民银行 (行长 易纲) and 海关总署 (署长 倪岳峰) · 阅读于 2026-09-29
• 含黄金、铂金成分的货物和钻石及其饰品的具体范围 (附件8)打开来源
  未记录文本财政部 and 税务总局 · 阅读于 2026-09-29
• 中华人民共和国外汇管理条例打开来源
  未记录文本国务院 · 阅读于 2026-09-29
• 中华人民共和国海关法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-29
• 中华人民共和国金银管理条例打开来源
  未记录文本国务院 · 阅读于 2026-09-29
• 上海黄金交易所认定精炼企业管理办法打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 中国人民银行关于印发《上海黄金交易所业务监督管理规则》的通知 (with the Rules)打开来源
  未记录OCR中国人民银行 · 阅读于 2026-09-29
• 中华人民共和国对外贸易法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-29
• 财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告打开来源
  未记录文本财政部 and 税务总局 · 阅读于 2026-09-29
• 上海黄金交易所交割业务相关收费标准（2026年1月更新）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 国际板-上海黄金交易所 (International Board overview page)打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-28

  Missing from this copy: Numbers on the page are split across HTML elements; the fragments are joined here without change of wording.

• FATF/APG Mutual Evaluation Report: China (April 2019)打开来源
  无法访问未说明FATF
• FATF 3rd Enhanced Follow-up Report: China (2022)打开来源
  无法访问未说明FATF
• FATF country page: China打开来源
  未记录未说明FATF
• 中国贵金属和宝石行业洗钱、恐怖融资和扩散融资风险评估报告摘要（2025）打开来源
  未记录文本中国人民银行 with the relevant departments (as stated in the text) · 阅读于 2026-09-28

  Missing from this copy: Charts (risk matrices, method diagram) are images; only their text labels are in the text layer. Title taken from the SGE AML column listing; the PDF has no printed title.

• 上海黄金交易所国际板指定仓库出入库及出入境业务操作指引（修订稿）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 财政部 国家税务总局关于黄金税收政策问题的通知打开来源
  未记录文本财政部 (Ministry of Finance) and 国家税务总局 (State Administration of Taxation) · 阅读于 2026-09-28
• 国家税务总局关于出口含金成分产品有关税收政策的通知打开来源
  未记录文本国家税务总局 · 阅读于 2026-09-29

  Missing from this copy: 附件1 and 附件2 are marked （略） on the source page.

• 中华人民共和国消费税暂行条例打开来源
  未记录文本国务院 · 阅读于 2026-09-29

  Missing from this copy: Preamble/order text before 第一条 is on the page header only; later rate-table changes not merged.

• 财政部 国家税务总局关于调整金银首饰消费税纳税环节有关问题的通知打开来源
  未记录文本财政部 and 国家税务总局 · 阅读于 2026-09-29
• 中华人民共和国出口管制法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-29
• 中华人民共和国资源税法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-28
• 国家税务总局关于黄金有关税收征管事项的公告打开来源
  未记录文本国家税务总局 · 阅读于 2026-09-29

  Missing from this copy: The attachment “黄金”商品编码 (an .xls in the original) is printed at the end of this PDF as a table; kept as layout text.

• 关于《国家税务总局关于黄金有关税收征管事项的公告》的解读打开来源
  未记录文本国家税务总局 (interpretation) · 阅读于 2026-09-29
• 上海国际黄金交易中心业务管理办法（修订稿）打开来源
  未记录文本上海黄金交易所 (上海国际黄金交易中心有限公司) · 阅读于 2026-09-29
• 财政部 自然资源部 税务总局关于印发《矿业权出让收益征收办法》的通知打开来源
  未记录文本财政部, 自然资源部, 税务总局 · 阅读于 2026-09-29

  Missing from this copy: The attachment is a separate file (held).

• 关于黄金有关税收政策的公告 (财政部 税务总局 2025 年第 11 号)打开来源
  未记录文本财政部 and 税务总局 · 阅读于 2026-09-28
• 财政部 税务总局关于黄金有关税收政策的公告打开来源
  未记录文本财政部 and 税务总局 · 阅读于 2026-09-28
• 中华人民共和国增值税法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-29
• 关于吸收香港贵金属中央结算系统有限公司入会的通知打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 中华人民共和国矿产资源法打开来源
  未记录文本全国人民代表大会常务委员会 (NPC Standing Committee) · 阅读于 2026-09-28
• 上海黄金交易所保管库管理办法（2019年11月修订稿）打开来源
  未记录文本上海黄金交易所 · 阅读于 2026-09-29
• 2026年关税调整方案 (附件)打开来源
  未记录文本国务院关税税则委员会 · 阅读于 2026-09-29
• MOF, GAC and SAT Announcement 2026 No. 17 on import-stage VAT preferences after the VAT Law took effect (10 Feb 2026)打开来源
  未记录未说明MOF, GAC and SAT (official copy on the Guizhou Provincial Tax Service site)
• '35号文件犹在，资源税又来' - provincial gold resource tax rates (China Gold News via The Paper, 31 Aug 2020)打开来源
  未记录未说明The Paper / China Gold News
• '黄金交易税收新规三问', Shanghai Securities News, 4 Nov 2025打开来源
  未记录未说明Shanghai Securities News
• WGC: China gold market update - strong official sector buying in July (Aug 2026)打开来源
  未记录未说明World Gold Council
• WGC: China gold market update - official buying accelerated in August (Sept 2026)打开来源
  未记录未说明World Gold Council
• SAFE Official Reserve Assets (2026), PDF to August 2026打开来源
  未记录未说明State Administration of Foreign Exchange
• SAFE Official Reserve Assets (2025), PDF打开来源
  未记录未说明State Administration of Foreign Exchange
• China Gold Association: H1 2026 gold production and consumption (6 Aug 2026)打开来源
  未记录未说明China Gold Association
• 中华人民共和国反外国制裁法打开来源
  未记录文本全国人民代表大会常务委员会 · 阅读于 2026-09-29
• SGE About - Overview (A Glimpse of SGE and SGEI)打开来源
  未记录文本Shanghai Gold Exchange (English site) · 阅读于 2026-09-28

  Missing from this copy: Membership-structure chart is an image. Advisor biographies omitted (not legal content).

• 中华人民共和国矿产资源法实施条例打开来源
  未记录文本国务院 (State Council; 总理 李强) · 阅读于 2026-09-29
• 自然资源部关于做好新《矿产资源法》贯彻实施工作的通知打开来源
  未记录文本自然资源部 (Ministry of Natural Resources) · 阅读于 2026-09-28