Abstract: The exploration of mineral resources can satisfy the need of economic construction as well as can bring a series of ecological problems. The shortage of funds is the main problem that ecological construction and environmental protection have faced. Constructing the eco-tax system of mineral resources is an important way to solve this problem. This article defines the meaning of mineral resources eco-tax system, and then classifying our country's mining enterprises payable taxes into two kinds, according to whether they have Eco-compensation or not, which are Eco-compensation and None Eco-compensation taxes, then analyzing and proving them one by one. On this basis, this paper builds the basic framework of Chinese mineral resources eco-tax system from resources survey and resources exploration processes.