Abstract: In order to promote construction of ecological civilization system in China,We Should design and establish Chinese mining tax and fee according to the regime of paid use for natural resources.The thesis researchs and analyzes the economical nature and purpose of foreign mining royalty and mining bonus,and compares the difference of tax and fee.Finally,The thesis clear our paid use system of resources and design a definite characters and objectives mining "tax,fee,royalty and bonus",and reflect mining tax and fee systematically and purposefully.