Abstract: The workers, mining enterprises, aboriginal and government are stakeholders in the comprehensive utilization of mineral resources. Mining enterprises is the main body who bear the most risk of the project, the others obtain the positive external benefits. Economic incentives are the fundamental measures to improve the enthusiasm of mining enterprises to conservation and comprehensive utilization of resources. Currently, there are series issues, E.g the narrow range of tax relief, high threshold and discontinuous of incentive funds. The paper recommends that the utilization of associated mineral, tailings, etc. should be brought into the scope of VAT and income tax, rewards enterprise who obtain remarkable results in comprehensive utilization and support technological innovation.