Abstract: In order to promote reasonable exploitation and utilizing of mineral resources, analysis was did on current mining tax policies in our country. The analysis was focused on the principal compositions such ad the value-added tax, mining resources compensation tax, resource tax, and corporation income tax, all of these taxs were divided into two types: ordinary mining taxes and special ones. Contrast was carried out separately with those abroad. According to the mining tax actuality and the special country situation in China, synthesized analysis was put up aiming at the reformation advice put forward by domestic scholars and overseas mining tax policies. It was put forward as an advice that the value-added tax should be reduced, the income tax must increase and could account for the maximum proportion. The author also suggested that the resource tax should be cancelled, royalty and mining right rent must be established, mining resources compensation tax should be abolished and resource cxcess benefit tax and exhausting allowance could be set up.