Abstract: Sandstone resources have features of total big, and distribution wide, and needs more, and mining easy in China.The government uses method of tender and auction for transfer of sandstone mining rights.The authors discuss value and price of sandstone resources.The country owners benefit of sandstone mine mainly reflected differential incomes that include sell interest of sandstone mining rights and resources tax.Calculation model of transfer returns for sandstone mine is built.Finally the authors put forward countermeasure suggestions of reasonable collection interest of sandstone mining rights and setting resources tax rate and regional macro-regulation.