Abstract: This paper introduces the problems that should be paid attention to in economic evaluation of Kazakhstan mine project according to the characteristics of overseas mineral resources projects.Based on the analysis of financial cash flow and mine law，we considered the effect of the mineral extraction tax calculation method and the “Kazakhstan content” (refers to the proportion of domestic products and services in the procurement of goods and services) on the economic evaluation results of the project.The basis in the calculation of Kazakhstan mineral extraction tax should be the ore value rather than the products sales income，and without consideration of processing recovery rates.In addition，the “Kazakhstan content” must be added in the contract.In this way，it can improve the accuracy of economic evaluation results of Kazakhstan mine and provide a reliable basis for scientific decision-making of overseas mineral resources projects.