Abstract: Reforming the system of taxation and fee levied on mineral resources plays an important role in promoting Chinese social and economic development.The paper completely analyzes the researches on Chinese system of taxation and fee levied on mineral resources.In terms of resources tax and fee system,currently there are several viewpoints such as establishing premium,tax and fee coexistence.In terms of resources tax,researches focus on the aspects of tax shifting and method of levy.In terms of compensation fees,researches mainly focus on the compensation rates and earnings distribution.And in terms of mining usage fees,researches mainly focus on the standard of the usage fees and the collection and management system.Based on that,the paper proposed several suggestions for the further reform.Firstly,implement ad valorem in all resources except the oil and gas.Secondly,improve the compensation fee rate.Thirdly,adjust mining usage fees and create a dynamic adjustment mechanism.