Abstract: The paper discusses the main problems since new regulation implemented, including the low revenue rate, the irrational levy resource tax, and the rigid resource tax rate as well as complex tax system. To these problems, the article analyses comparatively the difference of mining tax system between foreign countries and our country from the setup of tax to the structure of tax rate. According to the above analyses, some suggestions are put forward for reform of mining tax, such as combining Resources tax and Mineral resources compensation fees, adjusting taxation, constituting Guarantee deposits system and Depletion allowance.