Abstract: Since the publication of the provisional regulation of the mining rights grant proceeds, the relevant research has been carried out successively, and the specific implementation measures have been introduced, which has played an active role in safeguarding the rights and interests of the national mineral resources, perfecting the mineral resources tax system, promoting the competitive transfer of mining rights and creating a fair competition market environment.However, there are some problems, such as the non-unification of ideas, insufficient research and unbalanced reform.It is suggested that the law should be amended to clarify the differences in the nature and function of the mining rights grant proceeds and resource tax, and to deal well with the relationship between investment income, national investment income and the income of national mineral resources owners; to insist on the property of owner’s equity in prospecting right transfer proceeds, encourage exploring various forms of income realization; to research and draft approved guidelines to standardize the mining rights market-benchmark price formulation; to further clarify the direction of funds use, improve the use of funds efficiency.