Regulations on Implementing the Audit Law
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | China |
| Year | 2010 |
| RGI Edition Year | 2017 |
| Topic | State-owned enterprises, Tax policy and revenue collection |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions |
1.2.6b: Is the national tax authority required to audit extractive companies?, 1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | National Audit Office of the PRC |
| Author | |
| Source or API link | http://www.audit.gov.cn/n1992130/n1992165/n1993676/2388387.html |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |