Abstract: Carrying out income distribution under the guidance of shared development is an effective way to realize the fair and reasonable income distribution of mineral resources development and avoid the "resource curse".On the basis of a complete analysis of the external benefits of mineral resources development, this paper improves the income structure of mineral resources development and clarifies the connotation of income distribution under the concept of shared development.Then, it studies the income distribution problems of mineral resources development in China, such as incomplete distribution subject, dislocation of subject and object, unfair distribution standard and difficult realization of distribution goal.Aiming at these problems, it is proposed to improve the full cost of mineral resources development, prefect the compensation mechanism of mineral resources development, establish a reasonable transformation mechanism for wealth, standardize the expenditure and use of resource taxes and fees, so as to ensure a fair and reasonable income distribution in mineral resources development and promote the sustainable development and common prosperity of mining area.