Abstract: The ecological environment damage caused by mineral resources development is complex.It is difficult to quantitatively assess the ecological environment losses such as surface subsidence, soil degradation, groundwater level decline, vegetation degradation, and the existing ecological compensation calculation methods are difficult to be applied in the ecological compensation activities of mineral resources development.This paper studies and puts forward the adjustment formula of resource tax rate, puts forward three coefficients of environmental governance effectiveness factor, social responsibility factor and ecological environment carrying capacity factor, and designs calculation methods and sets the value range.Different calculation methods can be further developed for environmental governance factors according to mining minerals, mining conditions, external environment and other factors.The social responsibility factor can set up different evaluation systems according to the actual situation and determine the weight.The ecological environment carrying capacity factor has greater adjustability, which mainly shows the guidance of regional ecological environment policy.By adjusting the tax rate of resource tax, the ecological compensation factor will be reflected in the collection of resource tax, the role of resource tax in environmental protection policy will be further brought into play, and enterprises will be encouraged to carry out the restoration and management of mine ecological environment to promote the construction of harmonious mining areas.