As with upstream oil and gas, assessment of upstream fiscal terms for coal exploration, development, and production is beyond the scope of this study. This includes the impact of near-doubling of the natural resources tax between July 1, 2010 and July 1, 2016 (from 5 and 7 percent in 2010 to 10 and 12 percent in 2016), and upward and downward adjustments made to the environmental protection tax.