Abstract: Current mining taxes system of China was analyzed in order to promote reasonable exploitation and utilization of coal resource. Assessing policies and codes dealing with two principal compositions of special mining tax in China were introduced, which were the resource tax and the mineral resource compensation tax. Several special international mining taxes were discussed such as the Premium, the mining rent, the additional profit tax and the exhaustion subsidy. Resource tax and mineral resource compensation tax in China were analysed in the point of the tax law. In accordance with the special mining tax actuality and the situation of our country, integrated analyse was carried out aiming at the reformation advice put forward by current domestic scholars and the mining tax policies abroad. The conclusion was drawn that those taxes should be cancelled including the resource tax, the mineral resource compensation tax, several special funds and other charges. It was also advised that some taxes should be set up such as the ad valorem royalty, the mining rent, the additional profit tax and the exhaustion subsidy. It is prospected that these suggestions may act as a reference in the mining tax reform process of our country.