安永：智利矿业投资指南 ( 英文 100页)

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Chile’s mining and metals investment guide 2023

Content

1. Background information 07

1.1 Overview 08

1.2 Introduction to the Chilean economy 10

1.3 Economic situation 11

1.4 Economic sectors and balance of trade 17

1.5 Regional leader 18

2. Mining in Chile 21

2.1 Importance of Chile’s mining sector 22

2.2 Mining potential 24

2.3 EY Top 10 risks and opportunities 2023 –Implications for Chile 29

3. Mining legislation 35

3.1 Security of tenure 37

3.2 Mineral and surface land ownership 38

3.3 Right to transfer mining rights 38

3.4 Size of concession rights 38

3.5 Government policies on the sale of mineral products 39

3.6 Environmental matters 39

3.7 Water rights 40

3.8 Lithium regulations in Chile 41

4. General Tax System 43

4.1 Income Tax 45

4.2 Transfer Pricing 53

4.3 Taxes solely applied to the mining industry in Chile 54

4.4 Incentives 57

4.5 Foreign Investment Statutes 58

5. Business Legislation 61

5.1 Starting a business in Chile 62

5.2 Special legal vehicles for mining 69

5.3 Joint ventures 70

5.4 Structures most often used by foreign investors 70

5.5 Customs Duties 70

5.6 Labor Legislation 72

6. Accounting standards 83

6.1 IFRS standards in Chile 84

6.2 IFRS for mining entities 84

6.3 Exploration and evaluation 85

6.4 Stripping costs 85

6.5 Impairment of assets 86

6.6 Depreciation of property, plant and equipment 86

6.7 Functional currency 87

6.8 Joint ventures 87

6.9 Decommissioning liabilities 87

6.10 Financing costs 87

6.11 Inventories 87

7. Appendix 89

7.1 Mining sector regulators and stakeholders 90

7.2 Why EY in Mining & Metals 93

内容

1. 背景资料 07

1.1 概述 08

1.2 智利经济简介 10

1.3 经济形势 11

1.4 经济部门和贸易平衡 17

1.5 地区领导者 18

2. 智利的采矿业 21

2.1 智利采矿业的重要性22

2.2 采矿潜力 24

2.3 安永 2023 年十大风险和机遇——对智利的影响 29

3. 采矿立法 35

3.1 保有权保障 37

3.2 矿产和地表土地所有权 38

3.3 采矿权转让权 38

3.4 特许权规模 38

3.5 政府对矿产品销售的政策 39

3.6 环境问题 39

3.7 水权 40

3.8 智利的锂法规41

4. 一般税收制度 43

4.1 所得税 45

4.2 转让定价 53

4.3 仅适用于智利采矿业的税收 54

4.4 激励措施57

4.5 外国投资法规58

5.商业立法61

5.1 在智利创办企业 62

5.2 采矿专用合法车辆 69

5.3 合资企业 70

5.4 外国投资者最常用的结构 70

5.5 关税 70

5.6 劳工立法 72

6. 会计准则 83

6.1 智利的 IFRS 标准 84

6.2 采矿实体的国际财务报告准则 84

6.3探索与评估85

6.4 剥离成本 85

6.5 资产减值 86

6.6 不动产、厂房和设备折旧 86

6.7功能货币87

6.8 合资企业 87

6.9 退役负债 87

6.10 融资成本 87

6.11 库存 87

7. 附录89

7.1 采矿业监管机构和利益相关者 90

7.2 为什么选择安永涉足采矿和金属行业 93