Abstract: Mineral resources have important economic value for social development, reasonable distribution of mining rights transfer income is the foundation for forming stable fiscal relations among governments. How to effectively allocate the mining rights transfer income between governments at all levels based on financial authority and expenditure responsibility is an urgent problem that needs to be solved. On the basis of clarifying financial authority and expenditure responsibility related to mineral resources, a game model is used to quantify the distribution ratio of income. An empirical case study is conducted on the distribution of mining rights transfer income in a resource-based city to analyze the expenditure responsibility. Research has found that clarifying the financial authority and expenditure responsibility among governments is the basis for income distribution. Through game models, qualitative and quantitative analysis can be combined to determine the range of income distribution ratios and responsibility. Case resource-based cities should appropriately reduce the provincial distribution ratio of mining rights transfer income and expand the county-level distribution ratio. The optimized specific ratio is: for national and provincial approval projects, the distribution ratio range between countries, provinces, cities, and counties is 40%, 27%-35%, 4%-8%, 21%-25%; for city and county approval projects, the distribution ratio range between countries, provinces, cities, and counties is 40%, 6%-12%, 16%-19%, and 32%-35%. It is recommended to clarify the division of financial authority and expenditure responsibility of mineral resources among governments, while tilting the ratio of income towards local governments to make responsibilities, rights and income relatively equal. The research is of great significance in regulating intergovernmental fiscal relations and safeguarding the rights and interests of national mineral resource owners.